Sales and Use Tax Rates

General State, Local, and Transit Rates

• Current Tax Rates (Effective July 1, 2024)
• Historical Total General State, Local, and Transit Rates
• Effective Dates of Local and Transit Tax Rates
• Tax Charts and other Tax Rate Documents

Items Subject Only to the General 4.75% State Rate (Local and Transit Rates do not Apply)

• Manufactured and Modular Homes
• Aircraft and Qualified Jet Engines

Items Subject to the 7% Combined General Rate

• Telecommunications Service and Ancillary Service
• Video Programming Service
• Spirituous Liquor
• Electricity
• Piped Natural Gas
• Aviation Gasoline and Jet Fuel

Items Subject to a Miscellaneous Rate

• Boats
• Food, Non-Qualifying Food, and Prepaid Meal Plans