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Sales tax exemptions for food

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State tax policy
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Sales tax is one of the primary types of taxes levied by state governments. Sales taxes are applied to goods and services at the point of purchase. It is most often collected by the seller of the good or service and then transferred to the taxing authority.[1][2]

HIGHLIGHTS
  • As of June 9, 2017, 37 states either exempted food from being subject to statewide sales taxes or did not levy statewide sales taxes.
  • The remaining states levied a sales tax on food.

    • See the map and table below for more information.

    Sales taxes on food by state

    Sales tax rates, 2017
    State Is food taxable? Rate if food is taxable Notes
    Alabama Taxable 4%
    Alaska No state sales tax N/A
    Arizona Exempt N/A
    Arkansas Taxable 1.5% Food sales are subject to local sales taxes.
    California Exempt N/A
    Colorado Exempt N/A
    Connecticut Exempt N/A
    Delaware No state sales tax N/A
    Florida No state sales tax N/A
    Georgia No state sales tax N/A Food sales are subject to local sales taxes.
    Hawaii Taxable 4%
    Idaho Taxable 6%
    Illinois Taxable 1%
    Indiana Exempt N/A
    Iowa Exempt N/A
    Kansas Taxable 6.5%
    Kentucky Exempt N/A
    Louisiana Exempt N/A Food sales are subject to local sales taxes.
    Maine Exempt N/A
    Maryland Exempt N/A
    Massachusetts Exempt N/A
    Michigan Exempt N/A
    Minnesota Exempt N/A
    Mississippi Taxable 7%
    Missouri Taxable 1.225%
    Montana No state sales tax N/A
    Nebraska Exempt N/A
    Nevada Exempt N/A
    New Hampshire No state sales tax N/A
    New Jersey Exempt N/A
    New Mexico Exempt N/A
    New York Exempt N/A
    North Carolina Exempt N/A Food sales are subject to local sales taxes.
    North Dakota Exempt N/A
    Ohio Exempt N/A
    Oklahoma Taxable 4.5%
    Oregon No state sales tax N/A
    Pennsylvania Exempt N/A
    Rhode Island Exempt N/A
    South Carolina Exempt N/A
    South Dakota Taxable 4.5%
    Tennessee Taxable 5% Food sales are subject to local sales taxes.
    Texas Exempt N/A
    Utah Taxable 3% This includes a statewide 1.25% tax levied by local governments.
    Vermont Exempt N/A
    Virginia Taxable 2.5% This includes a statewide 1% tax levied by local governments.
    Washington Exempt N/A
    West Virginia Exempt N/A
    Wisconsin Exempt N/A
    Wyoming Exempt N/A

    See also

    External links

    Footnotes

    1. ↑ Investopedia, "Sales Tax," accessed September 26, 2014
    2. ↑ Tax Policy Center, "Sales Tax Rates 2000-2017," February 13, 2017
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