Sales Tax Rates
- State Tax
o The sales tax rate on food and food ingredients is 5% (prior to July 1, 2017). Effective July 1, 2017, the sales tax rate on food and food ingredients is 4%. Prepared food, dietary supplements, candy, alcoholic beverages and tobacco continue to be subject to the general state sales and use tax rate of 7%, plus the applicable local tax rate. For more information about food that qualifies for this reduced rate, please see important notice 17-07.
o All other tangible personal property, unless specifically exempted, is 7%.
- State Single Article Rates - 2.75% on any single item sold in excess of $1,600 but not more than $3,200.
- Local Tax - Set by the local government.
- Use Tax – same as the sales tax rate.
For sales tax calculation reference charts and local tax charts, please visit the sales and use tax page of the Department of Revenue's website.