State and Local Sales Tax Rates

State General Sales Tax Rates
as of July 1999

7% Mississippi, Rhode Island

6.50% Minnesota, Nevada, Washington

6.25% Illinois, Texas

6% California, Connecticut, Florida, Kentucky, Maine, Michigan, New Jersey,
Pennsylvania, Tennessee, West Virginia

5.50% Maine

5% Arizona, Idaho, Indiana, Iowa, Maryland, Massachusetts, Nebraska,
New Mexico, North Dakota, Ohio, South Carolina, Vermont, Wisconsin

4.90% Kansas

4.75% Utah

4.63% Arkansas

4.50% Oklahoma

4.23% Missouri

4% Alabama, Georgia, Hawaii, Louisiana, New York, North Carolina
South Dakota, Wyoming

3.50% Virginia

3% Colorado

No Tax Alaska, Delaware, Montana, New Hampshire, Oregon

States changing rates from last year: Nebraska from 4.5% to 5% and Maine from 5% to 5.5%.

Source: Legislative Committee on Intergovernmental Relations and Florida TaxWatch, January 2000

Florida County Local Option Sales Tax Rates
as of July 1999

1.50% Escambia, Jackson, Monroe

1% Baker, Bay, Bradford, Calhoun, Charlotte, Clay, Columbia, DeSoto,
Dixie, Flagler, Gadsden, Gilchrist, Glades, Hamilton, Hardee, Hendry,
Highlands, Holmes, Indian River, Jefferson, Lafayette, Lake, Leon,
Levy, Liberty, Madison, Martin, Nassau, Okaloosa*, Okeechobee**,
Osceola, Pinellas, Sarasota, Seminole, Sumter, Suwannee,
Taylor, Union, Wakulla, Walton, Washington

0.75% Hillsborough

0.50% Duval, Gulf, Hernando, Miami-Dade, St. Lucie, Santa Rosa

No Tax Alachua, Brevard, Broward, Citrus, Collier, Franklin, Lee, Manatee,
Marion, Orange, Palm Beach, Pasco, Polk, Putnam, St. Johns, Volusia

* Okaloosa County's levy expired 7/31/99.
** Okeechobee County's levy expired 9/30/99.

Source: Legislative Committee on Intergovernmental Relations and Florida TaxWatch, January 2000

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