Where Does Your State Stand?
Taxes and Fees on Monthly Wireless Service, July 2013
| Rank | State | State/Local Sales Tax | State-Local Wireless Rate | Federal Rate (USF) | Combined Federal/ State/ Local Rate |
|---|---|---|---|---|---|
| 1 | Washington | 9.15% | 18.60% | 5.60% | 24.20% |
| 2 | Nebraska | 7.00% | 18.48% | 5.60% | 24.08% |
| 3 | New York | 8.25% | 17.74% | 5.60% | 23.34% |
| 4 | Florida | 7.25% | 16.56% | 5.60% | 22.16% |
| 5 | Illinois | 8.88% | 15.81% | 5.60% | 21.42% |
| 6 | Rhode Island | 7.00% | 14.59% | 5.60% | 20.19% |
| 7 | Missouri | 8.08% | 14.58% | 5.60% | 20.18% |
| 8 | Pennsylvania | 7.00% | 14.05% | 5.60% | 19.65% |
| 9 | Arkansas | 9.38% | 13.39% | 5.60% | 18.99% |
| 10 | Kansas | 7.98% | 13.10% | 5.60% | 18.70% |
| 11 | South Dakota | 6.00% | 13.02% | 5.60% | 18.63% |
| 12 | Utah | 6.80% | 12.61% | 5.60% | 18.21% |
| 13 | Maryland | 6.00% | 12.53% | 5.60% | 18.13% |
| 14 | Arizona | 6.20% | 11.96% | 5.60% | 17.56% |
| 15 | Alaska | 2.50% | 11.84% | 5.60% | 17.44% |
| 16 | Texas | 8.25% | 11.73% | 5.60% | 17.33% |
| 17 | DC | 6.00% | 11.56% | 5.60% | 17.16% |
| 18 | Tennessee | 9.25% | 11.55% | 5.60% | 17.15% |
| 19 | North Dakota | 6.50% | 11.13% | 5.60% | 16.74% |
| 20 | New Mexico | 7.60% | 11.02% | 5.60% | 16.62% |
| 21 | Indiana | 7.00% | 10.71% | 5.60% | 16.31% |
| 22 | Colorado | 7.63% | 10.70% | 5.60% | 16.30% |
| 23 | South Carolina | 8.25% | 10.52% | 5.60% | 16.12% |
| 24 | Kentucky | 6.00% | 10.48% | 5.60% | 16.08% |
| 25 | California | 8.75% | 10.05% | 5.60% | 15.66% |
| 26 | Oklahoma | 8.45% | 9.87% | 5.60% | 15.48% |
| 27 | Minnesota | 7.70% | 9.46% | 5.60% | 15.07% |
| 28 | Mississippi | 7.00% | 9.05% | 5.60% | 14.65% |
| 29 | New Jersey | 7.00% | 8.85% | 5.60% | 14.45% |
| 30 | Georgia | 8.00% | 8.82% | 5.60% | 14.43% |
| 31 | Iowa | 6.50% | 8.61% | 5.60% | 14.22% |
| 32 | North Carolina | 7.00% | 8.46% | 5.60% | 14.06% |
| 33 | Vermont | 6.50% | 8.32% | 5.60% | 13.92% |
| 34 | Ohio | 7.50% | 8.20% | 5.60% | 13.81% |
| 35 | New Hampshire | 0.00% | 8.17% | 5.60% | 13.77% |
| 36 | Massachusetts | 6.25% | 7.79% | 5.60% | 13.39% |
| 37 | Connecticut | 6.35% | 7.79% | 5.60% | 13.39% |
| 38 | Wyoming | 5.50% | 7.60% | 5.60% | 13.21% |
| 39 | Hawaii | 4.00% | 7.48% | 5.60% | 13.09% |
| 40 | Michigan | 6.00% | 7.45% | 5.60% | 13.06% |
| 41 | Alabama | 9.50% | 7.44% | 5.60% | 13.04% |
| 42 | Maine | 5.00% | 7.31% | 5.60% | 12.92% |
| 43 | Wisconsin | 5.55% | 7.10% | 5.60% | 12.70% |
| 44 | Louisiana | 9.00% | 7.06% | 5.60% | 12.67% |
| 45 | Virginia | 5.00% | 6.54% | 5.60% | 12.14% |
| 46 | Delaware | 0.00% | 6.23% | 5.60% | 11.83% |
| 47 | West Virginia | 6.00% | 6.16% | 5.60% | 11.76% |
| 48 | Montana | 0.00% | 6.01% | 5.60% | 11.61% |
| 49 | Idaho | 6.00% | 2.63% | 5.60% | 8.23% |
| 50 | Nevada | 7.60% | 2.05% | 5.60% | 7.65% |
| 51 | Oregon | 0.00% | 1.79% | 5.60% | 7.39% |
| U.S. Simple Average | 6.47% | 10.09% | 5.60% | 15.69% | |
| U.S. Weighted Average | 7.42% | 11.16% | 5.60% | 16.76% |
Sources: Methodology: Committee on State Taxation, 50-State Study and Report on Telecommunications Taxation, May 2005. Updated July 2013 by Scott Mackey, KSE Partners LLP, using state statutes and regulations.
Average Revenue Per Unit (ARPU): $48.73 per Cellular Telephone and Internet Association, June 2012.