State Tax Rankings

Where Does Your State Stand?

Taxes and Fees on Monthly Wireless Service, July 2015
RankStateState-Local Wireless RateFederal Rate (USF)Combined Federal/ State/ Local Rate
1Washington18.69%6.46%25.15%
2Nebraska18.53%6.46%24.99%
3New York17.90%6.46%24.36%
4Illinois17.46%6.46%23.92%
5Missouri14.79%6.46%21.25%
6Rhode Island14.70%6.46%21.16%
7Florida14.66%6.46%21.12%
8Arkansas14.31%6.46%20.77%
9Pennsylvania14.14%6.46%20.60%
10Kansas13.53%6.46%19.99%
11South Dakota13.14%6.46%19.60%
12Utah12.77%6.46%19.23%
13Alaska12.69%6.46%19.15%
14Maryland12.67%6.46%19.13%
15North Dakota12.27%6.46%18.73%
16Tennessee11.99%6.46%18.45%
17Arizona11.98%6.46%18.44%
18DC11.63%6.46%18.09%
19California11.60%6.46%18.06%
20Texas11.53%6.46%17.99%
21New Mexico11.22%6.46%17.68%
22Indiana11.06%6.46%17.52%
23Oklahoma10.88%6.46%17.34%
24Colorado10.78%6.46%17.24%
25South Carolina10.58%6.46%17.04%
26Kentucky10.56%6.46%17.02%
27Alabama9.75%6.46%16.21%
28Minnesota9.54%6.46%16.00%
29Georgia9.22%6.46%15.68%
30Mississippi9.14%6.46%15.60%
31Massachusetts8.93%6.46%15.39%
32New Jersey8.93%6.46%15.39%
33Iowa8.71%6.46%15.17%
34North Carolina8.59%6.46%15.05%
35Vermont8.50%6.46%14.96%
36Ohio8.42%6.46%14.88%
37Michigan8.28%6.46%14.74%
38New Hampshire8.22%6.46%14.68%
39Wyoming7.95%6.46%14.41%
40Hawaii7.61%6.46%14.07%
41Connecticut7.44%6.46%13.90%
42Maine7.35%6.46%13.81%
43Louisiana7.29%6.46%13.75%
44Wisconsin7.17%6.46%13.63%
45Virginia6.61%6.46%13.07%
46West Virginia6.43%6.46%12.89%
47Delaware6.29%6.46%12.75%
48Montana6.11%6.46%12.57%
49Idaho2.17%6.46%8.63%
50Nevada1.95%6.46%8.41%
51Oregon1.80%6.46%8.26%
Weighted Avg.11.50%6.46%17.96%
Simple Avg.10.16%6.46%16.62%

Sources: Methodology from COST, “50-State Study and Report on Telecommunications Taxation,” May 2005. Updated July 2015 using state statutes, FCC data, and local ordinances
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