State Tax Rankings

Where Does Your State Stand?

Taxes and Fees on Monthly Wireless Service, July 2014

Rank State State/Local Sales Tax State-Local Wireless Rate Federal Rate (USF) Combined Federal/ State/ Local Rate
1 Washington 9.15% 18.60% 5.82% 24.42%
2 Nebraska 7.00% 18.48% 5.82% 24.31%
3 New York 8.44% 17.74% 5.82% 23.56%
4 Florida 7.25% 16.55% 5.82% 22.38%
5 Illinois 8.88% 15.81% 5.82% 21.63%
6 Rhode Island 7.00% 14.58% 5.82% 20.41%
7 Missouri 8.08% 14.58% 5.82% 20.40%
8 Pennsylvania 7.00% 14.05% 5.82% 19.87%
9 Arkansas 9.38% 13.43% 5.82% 19.26%
10 South Dakota 6.00% 13.02% 5.82% 18.84%
11 Kansas 7.98% 12.87% 5.82% 18.69%
12 Utah 6.80% 12.53% 5.82% 18.35%
13 Maryland 6.00% 12.37% 5.82% 18.20%
14 Arizona 8.20% 11.96% 5.82% 17.78%
15 Alaska 2.50% 11.77% 5.82% 17.60%
16 Texas 8.25% 11.73% 5.82% 17.55%
17 Washington, DC 5.75% 11.56% 5.82% 17.38%
18 Tennessee 9.25% 11.55% 5.82% 17.37%
19 North Dakota 6.75% 11.38% 5.82% 17.21%
20 New Mexico 7.60% 11.02% 5.82% 16.84%
21 Indiana 7.00% 10.71% 5.82% 16.53%
22 Colorado 7.63% 10.70% 5.82% 16.52%
23 South Carolina 8.25% 10.54% 5.82% 16.37%
24 Kentucky 6.00% 10.48% 5.82% 16.31%
25 California 8.75% 10.21% 5.82% 16.04%
26 Oklahoma 8.45% 9.87% 5.82% 15.70%
27 Minnesota 7.70% 9.42% 5.82% 15.25%
28 Alabama 9.50% 9.28% 5.82% 15.10%
29 Mississippi 7.00% 9.05% 5.82% 14.87%
30 New Jersey 7.00% 8.84% 5.82% 14.67%
31 Georgia 8.00% 8.81% 5.82% 14.64%
32 Iowa 6.50% 8.61% 5.82% 14.44%
33 Vermont 6.50% 8.50% 5.82% 14.32%
34 North Carolina 7.00% 8.46% 5.82% 14.28%
35 Ohio 7.75% 8.45% 5.82% 14.28%
36 New Hampshire 0.00% 8.17% 5.82% 13.99%
37 Michigan 6.00% 8.08% 5.82% 13.91%
38 Massachusetts 6.25% 7.79% 5.82% 13.61%
39 Connecticut 6.35% 7.78% 5.82% 13.61%
40 Wyoming 5.50% 7.71% 5.82% 13.53%
41 Louisiana 9.00% 7.35% 5.82% 13.17%
42 Maine 6.00% 7.31% 5.82% 13.14%
43 Wisconsin 5.55% 7.10% 5.82% 12.93%
44 Virginia 5.65% 6.54% 5.82% 12.36%
45 Hawaii 4.00% 6.32% 5.82% 12.14%
46 Delaware 0.00% 6.23% 5.82% 12.05%
47 West Virginia 6.75% 6.15% 5.82% 11.97%
48 Montana 0.00% 6.00% 5.82% 11.83%
49 Idaho 6.00% 2.62% 5.82% 8.45%
50 Nevada 7.79% 1.86% 5.82% 7.69%
51 Oregon 0.00% 1.76% 5.82% 7.59%
U.S. Simple Average 6.57% 10.12% 5.82% 15.72%
U.S. Weighted Average 7.51% 11.23% 5.82% 17.05%

Sources: Methodology from COST, “50-State Study and Report on Telecommunications Taxation,” May 2005. Updated July 2014 using state statutes, FCC data, and local ordinances.