Wireless Taxes and Fees 50 State Ranking - 2010
50 State Ranking – Taxes and Fees on Wireless Service, July 2010, as Compared to General Sales Tax Rate
| Rank | State | State-Local Wireless Rate | State-Local Sales Tax Rate | Federal Rate (USF) | Combined Federal-State-Local-Rate |
|---|---|---|---|---|---|
| 1 | Washington | 18.59% | 9.00% | 5.05% | 23.64% |
| 2 | Nebraska | 18.39% | 6.50% | 5.05% | 23.44% |
| 3 | Florida | 16.26% | 7.25% | 5.05% | 21.31% |
| 4 | New York | 16.05% | 8.19% | 5.05% | 21.10% |
| 5 | Rhode Island | 14.62% | 7.00% | 5.05% | 19.67% |
| 6 | Illinois | 14.35% | 9.00% | 5.05% | 19.40% |
| 7 | Missouri | 13.73% | 7.23% | 5.05% | 18.78% |
| 8 | Kansas | 13.59% | 7.38% | 5.05% | 18.64% |
| 9 | Pennsylvania | 13.58% | 6.50% | 5.05% | 18.63% |
| 10 | Texas | 12.43% | 8.25% | 5.05% | 17.48% |
| 11 | Maryland | 12.23% | 6.00% | 5.05% | 17.28% |
| 12 | Utah | 12.16% | 6.80% | 5.05% | 17.21% |
| 13 | South Dakota | 12.02% | 5.96% | 5.05% | 17.07% |
| 14 | DC | 11.58% | 5.75% | 5.05% | 16.63% |
| 15 | Tennessee | 11.58% | 9.25% | 5.05% | 16.63% |
| 16 | Arizona | 10.97% | 6.20% | 5.05% | 16.02% |
| 17 | Arkansas | 10.77% | 8.38% | 5.05% | 15.82% |
| 18 | Oklahoma | 10.70% | 8.45% | 5.05% | 15.75% |
| 19 | North Dakota | 10.68% | 6.00% | 5.05% | 15.73% |
| 20 | California | 10.67% | 9.10% | 5.05% | 15.72% |
| 21 | Kentucky | 10.42% | 6.00% | 5.05% | 15.47% |
| 22 | Colorado | 10.40% | 7.56% | 5.05% | 15.45% |
| 23 | New Mexico | 10.36% | 7.43% | 5.05% | 15.41% |
| 24 | Indiana | 9.84% | 6.00% | 5.05% | 14.89% |
| 25 | South Carolina | 9.52% | 7.25% | 5.05% | 14.57% |
| 26 | North Carolina | 9.43% | 6.75% | 5.05% | 14.48% |
| 27 | Minnesota | 9.13% | 7.08% | 5.05% | 14.18% |
| 28 | Mississippi | 9.08% | 7.00% | 5.05% | 14.13% |
| 29 | New Jersey | 8.87% | 7.00% | 5.05% | 13.92% |
| 30 | Georgia | 8.57% | 7.50% | 5.05% | 13.62% |
| 31 | Vermont | 8.50% | 6.50% | 5.05% | 13.55% |
| 32 | Iowa | 8.41% | 7.00% | 5.05% | 13.46% |
| 33 | New Hampshire | 8.18% | 0.00% | 5.05% | 13.23% |
| 34 | Ohio | 7.95% | 7.13% | 5.05% | 13.00% |
| 35 | Wyoming | 7.81% | 5.50% | 5.05% | 12.86% |
| 36 | Massachusetts | 7.81% | 5.00% | 5.05% | 12.86% |
| 37 | Hawaii | 7.75% | 4.00% | 5.05% | 12.80% |
| 38 | Alabama | 7.45% | 7.25% | 5.05% | 12.50% |
| 39 | Michigan | 7.27% | 6.00% | 5.05% | 12.32% |
| 40 | Wisconsin | 7.21% | 5.55% | 5.05% | 12.26% |
| 41 | Maine | 7.16% | 5.00% | 5.05% | 12.21% |
| 42 | Connecticut | 6.51% | 6.00% | 5.05% | 12.01% |
| 43 | Alaska | 6.69% | 2.50% | 5.05% | 11.74% |
| 44 | Virginia | 6.56% | 5.00% | 5.05% | 11.61% |
| 45 | Louisiana | 6.28% | 9.00% | 5.05% | 11.33% |
| 46 | West Virginia | 6.23% | 6.00% | 5.05% | 11.28% |
| 47 | Montana | 6.03% | 0.00% | 5.05% | 11.08% |
| 48 | Delaware | 5.50% | 0.00% | 5.05% | 10.55% |
| 49 | Idaho | 2.20% | 6.00% | 5.05% | 7.25% |
| 50 | Nevada | 2.08% | 7.91% | 5.05% | 7.13% |
| 51 | Oregon | 1.74% | 0.00% | 5.05% | 6.79% |
| US Simple Average | 9.73% | 6.26% | 5.05% | 14.52% | |
| US Weighted Average | 10.96% | 7.26% | 5.05% | 15.75% | |
[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.