50 State Ranking - 2009
50 State Ranking – Taxes and Fees on Wireless Service, July 2009, as Compared to General Sales Tax Rate
| Rank | State | State-Local Wireless Rate | State-Local | Federal Rate (USF) |
Combined Federal-State-Local-Rate |
| 1 | Washington | 18.54% | 9.00% | 4.79% | 23.33% |
| 2 | Nebraska | 18.35% | 6.50% | 4.79% | 23.14% |
| 3 | Florida | 16.23% | 7.25% | 4.79% | 21.02% |
| 4 | New York | 15.95% | 8.19% | 4.79% | 20.74% |
| 5 | Rhode Island | 14.53% | 7.00% | 4.79% | 19.32% |
| 6 | Illinois | 14.24% | 9.00% | 4.79% | 19.03% |
| 7 | Missouri | 13.73% | 7.23% | 4.79% | 18.52% |
| 8 | Pennsylvania | 13.51% | 6.50% | 4.79% | 18.30% |
| 9 | Texas | 12.39% | 8.25% | 4.79% | 17.18% |
| 10 | Utah | 12.11% | 6.80% | 4.79% | 16.90% |
| 11 | South Dakota | 11.96% | 5.96% | 4.79% | 16.75% |
| 12 | Kansas | 11.55% | 7.38% | 4.79% | 16.34% |
| 13 | DC | 11.53% | 5.75% | 4.79% | 16.32% |
| 14 | Maryland | 11.52% | 6.00% | 4.79% | 16.31% |
| 15 | Tennessee | 11.51% | 9.25% | 4.79% | 16.30% |
| 16 | California | 10.74% | 9.10% | 4.79% | 15.53% |
| 17 | Arkansas | 10.72% | 8.38% | 4.79% | 15.51% |
| 18 | Oklahoma | 10.67% | 8.45% | 4.79% | 15.46% |
| 19 | North Dakota | 10.61% | 6.00% | 4.79% | 15.40% |
| 20 | Kentucky | 10.37% | 6.00% | 4.79% | 15.16% |
| 21 | Colorado | 10.35% | 7.56% | 4.79% | 15.14% |
| 22 | New Mexico | 10.13% | 7.43% | 4.79% | 14.92% |
| 23 | Arizona | 9.95% | 6.20% | 4.79% | 14.74% |
| 24 | South Carolina | 9.48% | 7.25% | 4.79% | 14.27% |
| 25 | Mississippi | 9.01% | 7.00% | 4.79% | 13.80% |
| 26 | Indiana | 8.89% | 6.00% | 4.79% | 13.68% |
| 27 | New Jersey | 8.81% | 7.00% | 4.79% | 13.60% |
| 28 | Minnesota | 8.70% | 7.08% | 4.79% | 13.49% |
| 29 | Iowa | 8.37% | 7.00% | 4.79% | 13.16% |
| 30 | North Carolina | 8.34% | 6.75% | 4.79% | 13.13% |
| 31 | New Hampshire | 8.29% | 0.00% | 4.79% | 13.08% |
| 32 | Georgia | 8.28% | 7.50% | 4.79% | 13.07% |
| 33 | Vermont | 8.20% | 6.50% | 4.79% | 12.99% |
| 34 | Ohio | 7.93% | 7.13% | 4.79% | 12.72% |
| 35 | Wyoming | 7.76% | 5.50% | 4.79% | 12.55% |
| 36 | Hawaii | 7.71% | 4.00% | 4.79% | 12.50% |
| 37 | Alabama | 7.41% | 7.25% | 4.79% | 12.20% |
| 38 | Michigan | 7.03% | 6.00% | 4.79% | 11.82% |
| 39 | Maine | 6.97% | 5.00% | 4.79% | 11.76% |
| 40 | Connecticut | 6.92% | 6.00% | 4.79% | 11.71% |
| 41 | Alaska | 6.57% | 2.50% | 4.79% | 11.36% |
| 42 | Massachusetts | 6.51% | 5.00% | 4.79% | 11.30% |
| 43 | Virginia | 6.51% | 5.00% | 4.79% | 11.30% |
| 44 | Louisiana | 6.17% | 9.00% | 4.79% | 10.96% |
| 45 | West Virginia | 6.03% | 6.00% | 4.79% | 10.82% |
| 46 | Montana | 5.96% | 0.00% | 4.79% | 10.75% |
| 47 | Wisconsin | 5.55% | 5.55% | 4.79% | 10.34% |
| 48 | Delaware | 5.46% | 0.00% | 4.79% | 10.25% |
| 49 | Idaho | 2.13% | 6.00% | 4.79% | 6.92% |
| 50 | Nevada | 2.01% | 7.91% | 4.79% | 6.80% |
| 51 | Oregon | 1.69% | 0.00% | 4.79% | 6.48% |
| US Simple Average | 9.49% | 6.26% | 4.79% | 14.28% | |
| US Weighted Average | 10.74% | 7.26% | 4.79% | 15.53% | |
[For flat monthly taxes and fees, average monthly consumer bill is estimated at $49.79 per month per CTIA.]
Source: Committee on State Taxation, 50-State Study and Report on Telecommunications Taxation, May 2005. Updated August 2009 by Scott Mackey, Kimbell Sherman Ellis LLP using state statutes and regulations.