State Tax Rankings

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.