State Tax Rankings

Where Does Your State Stand?

Taxes and Fees on Monthly Wireless Service, July 2014
RankStateState/Local Sales TaxState-Local Wireless RateFederal Rate (USF)Combined Federal/ State/ Local Rate
1Washington9.15%18.60%5.82%24.42%
2Nebraska7.00%18.48%5.82%24.31%
3New York8.44%17.74%5.82%23.56%
4Florida7.25%16.55%5.82%22.38%
5Illinois8.88%15.81%5.82%21.63%
6Rhode Island7.00%14.58%5.82%20.41%
7Missouri8.08%14.58%5.82%20.40%
8Pennsylvania7.00%14.05%5.82%19.87%
9Arkansas9.38%13.43%5.82%19.26%
10South Dakota6.00%13.02%5.82%18.84%
11Kansas7.98%12.87%5.82%18.69%
12Utah6.80%12.53%5.82%18.35%
13Maryland6.00%12.37%5.82%18.20%
14Arizona8.20%11.96%5.82%17.78%
15Alaska2.50%11.77%5.82%17.60%
16Texas8.25%11.73%5.82%17.55%
17Washington, DC5.75%11.56%5.82%17.38%
18Tennessee9.25%11.55%5.82%17.37%
19North Dakota6.75%11.38%5.82%17.21%
20New Mexico7.60%11.02%5.82%16.84%
21Indiana7.00%10.71%5.82%16.53%
22Colorado7.63%10.70%5.82%16.52%
23South Carolina8.25%10.54%5.82%16.37%
24Kentucky6.00%10.48%5.82%16.31%
25California8.75%10.21%5.82%16.04%
26Oklahoma8.45%9.87%5.82%15.70%
27Minnesota7.70%9.42%5.82%15.25%
28Alabama9.50%9.28%5.82%15.10%
29Mississippi7.00%9.05%5.82%14.87%
30New Jersey7.00%8.84%5.82%14.67%
31Georgia8.00%8.81%5.82%14.64%
32Iowa6.50%8.61%5.82%14.44%
33Vermont6.50%8.50%5.82%14.32%
34North Carolina7.00%8.46%5.82%14.28%
35Ohio7.75%8.45%5.82%14.28%
36New Hampshire0.00%8.17%5.82%13.99%
37Michigan6.00%8.08%5.82%13.91%
38Massachusetts6.25%7.79%5.82%13.61%
39Connecticut6.35%7.78%5.82%13.61%
40Wyoming5.50%7.71%5.82%13.53%
41Louisiana9.00%7.35%5.82%13.17%
42Maine6.00%7.31%5.82%13.14%
43Wisconsin5.55%7.10%5.82%12.93%
44Virginia5.65%6.54%5.82%12.36%
45Hawaii4.00%6.32%5.82%12.14%
46Delaware0.00%6.23%5.82%12.05%
47West Virginia6.75%6.15%5.82%11.97%
48Montana0.00%6.00%5.82%11.83%
49Idaho6.00%2.62%5.82%8.45%
50Nevada7.79%1.86%5.82%7.69%
51Oregon0.00%1.76%5.82%7.59%
U.S. Simple Average6.57%10.12%5.82%15.72%
U.S. Weighted Average7.51%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.