IRS Publication _600

Department of the Treasury Internal Revenue Service Introduction The Tax Relief and Health Care Act of 2006 extended the election to deduct state and local general sales taxes for 2006. The act was enacted after Schedule A (Form 1040), Itemized Deductions, and its instructions were printed. Because we were not able to include the instructions for figuring the deduction in the Schedule A instructions, we are providing this publication to help you figure this deduction. You can elect to deduct state and local general sales taxes instead of state and local income taxes as a deduction on Schedule A. You cannot deduct both. To figure your deduction, you can use either: Publication 600 Cat. No. 46600Y State and Local General Sales Taxes For use in preparing • Your actual expenses, or • The optional sales tax tables plus the general sales taxes paid on certain specified items. 2006 Returns Actual Expenses Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you paid in 2006 if the tax rate was the same as the general sales tax rate. However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Also include any state and local general sales taxes paid for a leased motor vehicle. Do not include sales taxes paid on items used in your trade or business. To deduct your actual expenses, enter the amount on Schedule A, line 5, and enter “ST” on the dotted line to the left of the line 5 entry space. CAUTION ! You must keep your actual receipts showing general sales taxes paid to use this method. Get forms and other information faster and easier by: Internet • www.irs.gov Refund of general sales taxes. If you received a refund of state or local general sales taxes in 2006 for amounts paid in 2006, reduce your actual 2006 state and local general sales taxes by this amount. If you received a refund of state or local general sales taxes in 2006 for prior year purchases, do not reduce your 2006 state and local general sales taxes by this amount. But if you deducted your actual state and local general sales taxes in the earlier year and the deduction reduced your tax, you may have to include the refund in income on Form 1040, line 21. See Recoveries in Pub. 525 for details. Optional Sales Tax Tables Instead of using your actual expenses, you can use the tables on pages 5 through 7 to figure your state and local general sales tax deduction. You may also be able to add the state and local general sales taxes paid on certain specified items. To figure your state and local general sales tax deduction using the tables, complete the worksheet below. If your filing status is married filing separately, both you and your spouse elect to deduct sales CAUTION taxes, and your spouse elects to use the optional sales tax tables, you also must use the tables to figure your state and local general sales tax deduction. ! State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3.) Before you begin: See the instructions for line 1 on page 3 if: You lived in more than one state during 2006, or You had any nontaxable income in 2006. Keep for Your Records 1. Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. $ Next. If, for all of 2006, you lived only in Connecticut, the District of Columbia, Hawaii, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Jersey, Rhode Island, Virginia, or West Virginia, skip lines 2 through 5, enter -0- on line 6, and go to line 7. Otherwise, go to line 2 2. Did you live in Alaska, Arizona, Arkansas (Texarkana only), California (Los Angeles County only), Colorado, Georgia, Illinois, Louisiana, New York State, or North Carolina in 2006? No. Enter -0Yes. Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions) 3. Did your locality impose a local general sales tax in 2006? Residents of California, Nevada, and Texarkana, Arkansas, see page 3 of the instructions No. Skip lines 3 through 5, enter -0- on line 6, and go to line 7 Yes. Enter your local general sales tax rate, but omit the percentage sign. For example, if your local general sales tax rate was 2.5%, enter 2.5. If your local general sales tax rate changed or you lived in more than one locality in the same state during 2006, see page 3 of the instructions. (If you do not know your local general sales tax rate, contact your local government.) . . . . 3. 4. Did you enter -0- on line 2 above? No. Skip lines 4 and 5 and go to line 6 Yes. Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. For example, if your state general sales tax rate is 6%, enter 6.0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Divide line 3 by line 4. Enter the result as a decimal (rounded to at least three places) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Did you enter -0- on line 2 above? No. Multiply line 2 by line 3 Yes. Multiply line 1 by line 5. If you lived in more than one locality in the same state during 2006, see page 4 of the instructions } ......... 2. $ . . . } . . . . . . . . . . . . . . . . . . 6. $ 7. Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. $ 8. Deduction for general sales taxes. Add lines 1, 6, and 7. Enter the result here and the total from all your state and local general sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5. Be sure to enter “ST” on the dotted line to the left of the entry space . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. $ Page 2 Publication 600 (2006) Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. If you lived in the same state for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional state sales tax table for your state on page 5 or 6. Read down the “At least –But less than” columns for your state and find the line that includes your 2006 income. If married filing separately, do not include your spouse’s income. Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. • Tax-exempt interest. • Veterans’ benefits. • Nontaxable combat pay. • Workers’ compensation. • Nontaxable part of social security and railroad retirement benefits. • Nontaxable part of IRA, pension, or annuity distributions. Do not include rollovers. • Public assistance payments. The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. What if you lived in more than one state? If you lived in more than one state during 2006, look up the table amount for each state using the above rules. If there is no table for your state, the table amount is considered to be zero. Multiply the table amount for each state you lived in by a fraction. The numerator of the fraction is the number of days you lived in the state during 2006 and the denominator is the total number of days in the year (365). Enter the total of the prorated table amounts for each state on line 1. However, if you also lived in a locality during 2006 that imposed a local general sales tax, do not enter the total on line 1. Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. Example. You lived in State A from January 1 through August 31, 2006 (243 days), and in State B from September 1 through December 31, 2006 (122 days). The table amount for State A is $500. The table amount for State B is $400. You would figure your state general sales tax as follows. State A: State B: Total $500 x 243/365 = $400 x 122/365 = = $333 134 $467 the same locality for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional local sales tax table for your locality on page 7. Read down the “At least –But less than” columns for your locality and find the line that includes your 2006 income. See the line 1 instructions on this page to figure your 2006 income. The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. What if you lived in more than one locality? If you lived in more than one locality during 2006, look up the table amount for each locality using the above rules. If there is no table for your locality, the table amount is considered to be zero. Multiply the table amount for each locality you lived in by a fraction. The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). If you lived in more than one locality in the same state and the local general sales tax rate was the same for each locality, enter the total of the prorated table amounts for each locality in that state on line 2. Otherwise, complete a separate worksheet for lines 2 through 6 for each locality and enter each prorated table amount on line 2 of the applicable worksheet. Example. You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). The table amount for Locality 1 is $100. The table amount for Locality 2 is $150. You would figure the amount to enter on line 2 as follows. Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. Locality 1: Locality 2: Total $100 x 243/365 = $150 x 122/365 = = $ 67 50 $117 Line 3. If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7.25%. Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7.25%. If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6.5%. Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6.5%. If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4.0” on line 3. Your local general sales tax rate of 4.0% includes the additional 1.0% Arkansas state sales tax rate for Texarkana and the 1.5% sales tax rate for Miller County. What if your local general sales tax rate changed during 2006? If you checked the “Yes” box and your local general sales tax rate changed during 2006, figure the rate to enter on line 3 as follows. Multiply each tax rate for the period it was in effect by a fraction. The numerator of the fraction is the number of days the rate was in effect during 2006 and the denominator is the total number of days in the year (365). Enter the total of the prorated tax rates on line 3. Page 3 If none of the localities in which you lived during 2006 imposed a local general sales tax, enter $467 on line 1 of your worksheet. Otherwise, complete a separate worksheet for State A and State B. Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. Line 2. If you checked the “No” box, enter -0- on line 2, and go to line 3. If you checked the “Yes” box and lived in Publication 600 (2006) Example. Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). The rate increased to 1.75% for the period from October 1 through December 31, 2006 (92 days). You would enter “1.189” on line 3, figured as follows. January 1 – September 30: October 1 – December 31: Total 1.00 x 273/365 = 1.75 x 92/365 = = 0.748 0.441 1.189 “Yes” box on line 6 of any of those worksheets, multiply line 5 of that worksheet by the amount that you entered on line 1 for that state on the first worksheet. Line 7. Enter on line 7 any state and local general sales taxes paid on the following specified items. If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. 1. A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). Also include any state and local general sales taxes paid for a leased motor vehicle. If the state sales tax rate on these items is higher than the general sales tax rate, only include the amount of tax you would have paid at the general sales tax rate. 2. An aircraft or boat, if the tax rate was the same as the general sales tax rate. 3. A home (including a mobile home or prefabricated home) or substantial addition to or major renovation of a home, but only if the tax rate was the same as the general sales tax rate and any of the following applies. a. Your state or locality imposes a general sales tax directly on the sale of a home or on the cost of a substantial addition or major renovation. b. You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. c. Under your state law, your contractor is considered your agent in the construction of the home or substantial addition or the performance of a major renovation. The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. In this case, you will be considered to have purchased any items subject to a sales tax and to have paid the sales tax directly. Do not include sales taxes paid on items used in your trade or business. If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. What if you lived in more than one locality in the same state during 2006? Complete a separate worksheet for lines 2 through 6 for each locality in your state if you lived in more than one locality in the same state during 2006 and either of the following applies. • Each locality did not have the same local general sales tax rate. • You lived in Texarkana, AR, or Los Angeles County, CA. To figure the amount to enter on line 3 of the worksheet for each locality in which you lived (except a locality for which you used the table on page 7 to figure your local general sales tax deduction), multiply the local general sales tax rate by a fraction. The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). Example. You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). The local general sales tax rate for Locality 1 is 1%. The rate for Locality 2 is 1.75%. You would enter “0.666” on line 3 for the Locality 1 worksheet and “0.585” for the Locality 2 worksheet, figured as follows. Locality 1: Locality 2: 1.00 x 243/365 = 1.75 x 122/365 = 0.666 0.585 Line 6. If you lived in more than one locality in the same state during 2006, you should have completed line 1 only on the first worksheet for that state and separate worksheets for lines 2 through 6 for any other locality within that state in which you lived during 2006. If you checked the Page 4 Publication 600 (2006) 2006 Optional State and Certain Local Sales Tax Tables Income At least But less than 1 2 Exemptions 3 4 5 Over 5 1 2 Exemptions 3 4 5 Over 5 1 2 Exemptions 3 4 5 Over 5 1 2 Exemptions 3 1 Exemptions 5 Over 5 1 2 3 4 5 Over 5 4 Alabama 201 314 371 419 463 503 540 575 608 238 370 436 493 544 590 634 674 713 263 408 480 543 598 649 696 741 782 4.0000% Arizona 282 437 514 581 640 694 745 792 836 298 461 542 612 675 731 785 834 881 942 1027 1100 1173 1239 320 494 582 656 723 784 841 893 943 1009 1099 1177 1255 1325 200 358 444 521 592 658 721 781 838 914 1021 1116 1212 1299 216 387 480 563 639 710 779 843 905 987 1103 1205 1309 1403 226 404 502 589 669 743 815 882 947 1033 1153 1261 1369 1468 5.6000% Arkansas 233 418 518 608 239 428 531 623 247 442 549 644 314 519 625 717 359 591 712 816 388 638 768 881 982 1076 1164 1246 1325 1428 1571 1696 1821 1935 6.0000% California 410 674 811 930 1037 1135 1228 1315 1397 1506 1657 1788 1920 2040 428 453 703 744 846 894 970 1025 1081 1184 1281 1371 1457 1570 1726 1864 2001 2125 247 437 541 632 266 471 583 681 7.2500% Colorado 287 508 628 735 294 521 644 753 304 537 664 777 99 167 203 235 264 290 316 339 362 392 434 471 508 542 714 108 183 223 258 289 319 346 372 397 430 476 517 557 594 783 114 194 236 272 306 336 366 393 420 454 503 545 588 627 826 2.9000% 119 201 245 283 318 350 380 409 436 472 522 567 611 652 858 123 208 252 292 327 360 392 421 449 487 538 584 630 672 884 128 216 263 303 341 375 408 438 467 506 560 607 655 698 919 $0 $20,000 20,000 30,000 30,000 40,000 40,000 50,000 50,000 60,000 60,000 70,000 70,000 80,000 80,000 90,000 90,000 100,000 100,000 120,000 140,000 160,000 180,000 120,000 140,000 160,000 180,000 200,000 278 493 609 712 691 708 731 801 911 767 787 813 877 997 841 862 891 950 1080 911 934 964 1017 1156 977 1002 1035 1082 1229 1067 1191 1302 1414 1516 1093 1221 1334 1449 1554 1130 1261 1379 1497 1605 1167 1284 1387 1490 1584 1325 1458 1574 1691 1796 1143 716 772 807 832 853 880 1251 794 856 895 923 946 976 1353 869 937 979 1010 1035 1068 1448 939 1013 1058 1092 1118 1155 1539 1007 1085 1134 1170 1199 1237 1658 1823 1968 2112 2243 1097 1222 1334 1446 1549 1183 1318 1438 1559 1670 1236 1377 1503 1629 1745 1275 1421 1550 1681 1801 1306 1456 1588 1722 1845 1348 1502 1639 1778 1904 652 763 837 895 711 832 913 975 763 892 979 1045 815 953 1044 1115 862 1007 1103 1178 200,000 or more 1098 1278 1399 1491 1568 1675 1751 1892 1979 2043 2095 2164 2055 2328 2505 2640 2750 2902 2078 2240 2341 2415 2474 2554 Income $0 $20,000 20,000 30,000 30,000 40,000 40,000 50,000 50,000 60,000 60,000 70,000 70,000 80,000 80,000 90,000 90,000 100,000 100,000 120,000 140,000 160,000 180,000 120,000 140,000 160,000 180,000 200,000 Connecticut 197 354 440 517 587 653 716 776 833 909 1016 1110 1206 1294 208 374 465 546 621 690 757 820 880 960 1073 1173 1274 1366 215 386 480 564 641 713 781 846 909 992 1108 1211 1315 1411 6.0000% District of Columbia 220 395 491 577 656 729 799 866 929 1015 1133 1239 1346 1443 223 402 500 587 667 742 814 881 946 1033 1153 1261 1370 1469 229 412 512 601 683 759 833 902 968 163 296 369 434 495 551 605 656 705 172 314 391 461 525 584 642 696 748 179 325 405 477 543 605 665 721 775 183 333 415 489 557 620 681 739 794 5.7500% Florida 186 339 423 498 567 632 694 753 809 191 348 434 511 582 648 712 772 830 907 1015 1111 1209 1298 209 373 462 541 614 682 748 809 868 946 1056 1154 1252 1342 228 407 505 592 671 746 817 884 948 1034 1154 1260 1368 1466 241 429 532 623 6.0000% Georgia 250 445 552 646 257 458 568 665 267 476 589 691 145 245 297 343 385 423 460 494 527 571 631 684 738 786 159 268 325 376 421 463 503 541 577 624 690 748 806 860 168 282 343 396 444 488 531 570 608 658 727 788 850 906 4.0000% Hawaii 174 293 356 411 461 507 551 592 631 683 755 818 882 940 179 302 367 423 475 522 567 609 649 186 314 381 440 493 542 589 633 674 224 369 445 510 569 623 675 722 768 255 419 504 578 645 706 764 818 869 275 451 543 622 694 760 822 880 935 1008 1108 1196 1284 1364 4.0000% 290 476 572 656 302 496 596 683 319 523 629 721 707 734 755 784 785 815 838 870 860 892 918 953 931 965 993 1031 998 1036 1065 1106 1089 1215 1327 1440 1544 1129 1260 1376 1494 1601 1162 1296 1416 1537 1647 1206 1346 1470 1595 1710 731 761 803 800 833 879 866 901 951 927 965 1017 985 1025 1081 1061 1167 1259 1352 1436 1105 1214 1311 1407 1494 1165 1280 1381 1483 1574 1057 771 818 847 868 885 1181 863 916 948 971 990 1291 945 1002 1038 1063 1084 1402 1028 1090 1129 1157 1179 1503 1104 1171 1212 1242 1266 703 730 828 937 777 807 911 1030 842 875 984 1113 908 943 1057 1195 967 1005 1123 1269 200,000 or more 1744 1843 1903 1946 1981 2027 1496 1587 1643 1684 1717 1760 1806 1973 2077 2154 2216 2300 1033 1129 1190 1235 1270 1319 1455 1643 1765 1857 1932 2035 Income $0 $20,000 20,000 30,000 30,000 40,000 40,000 50,000 50,000 60,000 60,000 70,000 70,000 80,000 80,000 90,000 90,000 100,000 100,000 120,000 140,000 160,000 180,000 Idaho3 265 418 496 563 623 678 730 778 824 311 489 579 657 341 536 635 719 5.2521% Illinois 365 572 677 767 384 602 712 806 411 643 761 861 952 1034 1111 1183 1250 1340 1462 1569 1676 1772 240 413 505 586 265 455 556 645 280 481 588 682 6.2500% Indiana 292 501 612 710 301 517 632 732 314 538 658 763 225 372 449 516 577 633 686 736 783 250 414 499 573 641 703 762 817 869 266 440 531 610 681 747 810 868 924 6.0000% Iowa 278 460 555 637 712 780 846 907 964 1041 1147 1241 1335 1420 288 476 574 659 302 498 600 689 195 346 428 500 567 628 688 743 797 210 372 459 537 609 675 739 798 856 219 388 479 560 635 704 770 833 892 5.0000% Kansas 225 399 494 577 654 725 794 858 919 1002 1116 1217 1320 1413 230 409 505 591 669 742 812 878 941 1025 1142 1246 1351 1446 238 421 521 609 690 765 837 905 970 1056 1177 1284 1392 1491 269 441 530 607 311 509 611 700 338 553 664 760 5.3000% 360 588 705 807 377 616 739 845 401 655 785 898 1000 1093 1181 1263 1341 1444 1586 1710 1834 1946 727 795 848 891 790 864 921 968 850 929 990 1041 905 990 1055 1108 958 1047 1115 1172 1196 1306 1402 1497 1584 1256 1371 1472 1572 1662 660 726 768 799 824 858 728 801 847 882 909 947 793 873 923 960 990 1031 854 940 994 1034 1066 1110 912 1004 1061 1104 1139 1186 990 1098 1193 1289 1376 1089 1207 1312 1417 1513 1151 1276 1387 1498 1599 1198 1328 1443 1558 1664 1235 1369 1488 1607 1715 736 770 807 844 875 914 938 980 997 1042 1077 1187 1283 1380 1468 677 780 847 899 941 741 853 926 983 1029 802 922 1002 1062 1112 858 987 1072 1136 1189 912 1048 1138 1207 1263 983 1081 1167 1253 1330 1129 1241 1339 1437 1526 1226 1347 1453 1559 1655 1300 1428 1540 1652 1753 1360 1494 1611 1728 1834 120,000 884 1027 1122 140,000 967 1123 1226 160,000 1039 1206 1317 180,000 1111 1289 1407 200,000 1177 1364 1488 1286 846 938 997 1426 933 1034 1099 1549 1009 1119 1189 1673 1086 1204 1279 1786 1156 1281 1360 1125 868 932 972 1240 967 1039 1083 1341 1055 1133 1182 1442 1144 1228 1281 1533 1225 1316 1372 200,000 or more 1504 1740 1896 2016 2115 2252 1822 2002 2116 2201 2269 2361 1509 1671 1774 1851 1913 1998 1641 1762 1838 1893 1937 1997 1723 1973 2138 2263 2367 2510 Income $0 $20,000 20,000 30,000 30,000 40,000 40,000 50,000 50,000 60,000 60,000 70,000 70,000 80,000 80,000 90,000 90,000 100,000 100,000 120,000 140,000 160,000 180,000 Kentucky 214 359 435 501 562 617 670 720 767 238 398 482 555 622 684 742 797 849 253 423 512 590 660 726 788 846 901 974 1075 1165 1255 1336 6.0000% Louisiana 264 441 534 615 689 757 822 882 940 1016 1122 1215 1308 1393 273 456 552 636 285 476 577 664 155 275 340 397 450 500 547 591 634 165 292 361 423 479 531 582 629 674 171 303 375 438 497 551 603 652 699 4.0000% Maine 175 311 384 450 510 565 619 669 717 178 317 392 459 520 577 631 682 731 183 325 402 471 534 592 648 700 751 144 258 320 375 426 474 520 563 604 153 275 342 401 455 506 555 601 645 159 286 355 416 473 526 577 625 670 5.0000% Maryland 164 294 365 428 486 541 593 642 689 167 300 373 437 497 552 605 656 704 172 308 383 449 511 568 622 674 724 179 313 385 448 506 560 612 660 706 194 339 416 485 548 606 661 714 764 204 355 436 508 573 634 692 747 799 5.0000% Massachusetts 210 367 451 525 592 655 715 772 825 216 376 462 538 608 672 733 791 846 223 389 478 556 628 694 758 818 875 951 1057 1150 1245 1331 158 275 339 395 446 493 539 581 622 168 294 361 421 475 526 574 619 663 175 305 375 437 493 546 596 643 688 5.0000% 180 313 385 449 507 560 612 660 707 183 320 393 458 517 572 625 674 721 188 329 404 471 531 588 642 693 741 712 744 782 817 849 886 911 951 971 1013 1050 1159 1255 1352 1439 1096 1210 1310 1411 1502 120,000 830 918 140,000 916 1014 160,000 993 1098 180,000 1070 1183 200,000 1140 1260 690 734 761 781 797 818 769 818 848 870 888 911 839 893 926 950 969 995 910 968 1004 1030 1051 1078 975 1037 1075 1103 1125 1155 659 704 732 752 768 790 768 830 869 897 920 736 787 818 840 858 882 854 923 965 997 1022 805 860 894 919 938 965 930 1005 1051 1086 1113 874 934 971 998 1019 1048 1006 1087 1138 1175 1204 938 1002 1042 1070 1094 1124 1076 1162 1216 1256 1288 676 721 748 768 784 806 752 801 832 854 872 895 819 872 906 930 949 975 886 944 980 1006 1027 1055 948 1010 1048 1076 1098 1128 200,000 or more 1495 1652 1751 1825 1885 1966 1306 1390 1441 1479 1508 1548 1266 1352 1406 1445 1476 1518 1434 1548 1619 1672 1714 1771 1263 1345 1396 1433 1463 1503 Income $0 $20,000 20,000 30,000 30,000 40,000 40,000 50,000 50,000 60,000 60,000 70,000 70,000 80,000 80,000 90,000 90,000 100,000 100,000 120,000 140,000 160,000 180,000 120,000 140,000 160,000 180,000 200,000 Michigan 216 378 466 544 615 681 744 804 860 936 1042 1136 1230 1316 233 409 504 588 665 736 804 869 930 1012 1126 1227 1329 1423 244 428 527 615 6.0000% Minnesota 252 442 545 635 258 453 558 651 267 468 577 673 213 380 471 551 626 695 761 823 883 963 1074 1173 1273 1365 225 402 499 584 663 736 806 872 935 1020 1138 1242 1348 1445 233 416 516 604 685 761 833 902 967 1054 1176 1285 1394 1494 6.5000% Mississippi 239 426 528 618 243 434 538 630 249 445 551 645 367 600 721 825 919 1005 1087 1163 1235 1330 1462 1577 1692 1797 7.0000% Missouri 164 275 334 384 431 473 514 552 588 636 702 761 819 873 184 307 372 429 480 528 573 615 655 196 328 397 457 512 563 611 656 698 4.2250% Nebraska 205 343 416 479 536 589 639 686 731 213 356 431 496 556 610 662 711 757 223 373 451 520 582 639 693 744 793 213 378 468 547 620 688 753 814 872 227 403 498 583 660 733 802 867 929 235 418 517 605 685 760 832 899 964 1050 1170 1277 1385 1483 5.5000% 242 429 531 621 246 438 541 633 253 449 556 650 422 458 486 508 540 689 746 791 827 877 826 895 948 991 1051 945 1024 1084 1133 1201 1052 1150 1243 1330 1412 1520 1670 1801 1932 2050 1139 1245 1346 1439 1528 1645 1806 1947 2088 2216 1206 1318 1424 1522 1616 1739 1910 2059 2208 2342 1260 1377 1488 1590 1688 1817 1994 2150 2305 2446 1336 1459 1576 1685 1788 1924 2112 2276 2440 2589 696 718 737 761 770 796 816 843 842 869 891 921 909 939 963 995 973 1005 1031 1065 1059 1179 1284 1391 1489 1094 1217 1327 1437 1538 1122 1248 1360 1473 1576 1159 1290 1406 1522 1629 702 715 732 779 794 813 853 869 891 923 940 964 990 1009 1034 1080 1205 1316 1428 1530 1100 1227 1340 1454 1559 1127 1257 1373 1490 1597 703 718 737 780 796 817 854 871 895 923 942 967 989 1010 1037 1078 1201 1311 1421 1522 1100 1226 1337 1450 1553 1130 1259 1373 1489 1595 709 755 790 818 857 950 1012 782 833 872 903 945 1059 1128 847 903 944 978 1024 1156 1231 913 972 1017 1053 1102 1253 1335 972 1035 1083 1121 1173 1342 1429 200,000 or more 1758 1900 1989 2054 2106 2176 1835 1943 2009 2058 2096 2147 2322 2646 2858 3019 3151 3333 1144 1273 1355 1417 1466 1534 1799 1916 1987 2040 2082 2138 (Continued on next page) Publication 600 (2006) Page 5 2006 Optional State and Certain Local Sales Tax Tables (Continued) Income At least But less than 1 2 2 Exemptions 3 4 5 Over 5 1 2 Exemptions 3 4 Exemptions 5 Over 5 1 2 3 4 5 Over 5 1 2 Exemptions 3 3 Exemptions 5 Over 5 1 2 3 4 3 4 4 5 Over 5 Nevada 233 409 504 587 251 440 542 633 6.5000% New Jersey 262 460 566 661 270 474 584 681 277 486 598 698 286 501 617 720 217 383 473 552 624 692 756 816 874 951 1059 1154 1250 1337 232 409 505 589 666 738 807 871 933 1015 1130 1231 1334 1427 242 425 525 612 693 767 838 905 969 1055 1174 1279 1385 1482 6.4658% New Mexico 248 437 539 629 254 447 551 643 261 459 566 661 205 365 452 529 600 665 728 787 844 920 1026 1119 1214 1301 219 389 482 564 640 710 777 840 901 982 1094 1194 1295 1388 227 404 501 586 664 737 807 873 936 1020 1137 1241 1346 1441 5.0000% New York 234 415 514 602 683 757 829 897 961 238 424 525 615 245 436 540 632 136 241 299 350 396 440 482 521 559 609 679 741 804 861 146 259 321 375 426 472 517 559 599 653 728 795 862 923 4.0000% North Carolina 157 278 345 403 457 507 555 600 643 160 285 353 413 468 519 568 614 658 165 294 363 425 482 535 585 633 678 171 296 362 421 474 524 571 616 658 187 323 396 460 518 572 624 673 719 197 340 417 484 546 603 657 708 757 4.4788% 211 363 445 517 583 643 702 756 808 219 377 462 537 605 668 728 785 839 $0 $20,000 20,000 30,000 30,000 40,000 40,000 50,000 50,000 60,000 60,000 70,000 70,000 80,000 80,000 90,000 90,000 100,000 100,000 120,000 140,000 160,000 180,000 120,000 140,000 160,000 180,000 200,000 152 270 334 391 444 492 539 583 625 681 759 828 898 962 205 353 433 503 566 625 682 735 785 664 715 747 771 789 814 735 792 827 853 874 902 804 866 904 933 955 986 868 935 976 1007 1031 1064 929 1001 1045 1078 1104 1140 1011 1125 1226 1328 1421 1089 1212 1321 1431 1531 1138 1266 1379 1494 1599 1173 1305 1423 1541 1649 1202 1337 1457 1578 1689 1240 1380 1504 1629 1743 712 727 747 788 805 828 861 880 904 930 950 977 996 1017 1046 1084 1206 1314 1423 1523 1107 1231 1342 1453 1555 1138 1266 1379 1494 1598 697 716 773 795 847 870 915 941 981 1009 1070 1192 1301 1411 1512 1099 1225 1338 1451 1554 1047 1168 1274 1382 1481 701 717 739 781 799 824 853 872 899 925 946 975 991 1013 1044 715 781 822 853 877 910 793 866 912 946 973 1010 863 942 992 1029 1058 1098 932 1018 1072 1112 1144 1187 996 1088 1145 1188 1222 1268 200,000 or more 1898 2045 2136 2203 2256 2328 1785 1905 1978 2032 2075 2133 1745 1862 1934 1986 2028 2085 1156 1239 1291 1329 1359 1400 1322 1443 1519 1575 1620 1682 Income $0 $20,000 20,000 30,000 30,000 40,000 40,000 50,000 50,000 60,000 60,000 70,000 70,000 80,000 80,000 90,000 90,000 100,000 100,000 120,000 140,000 160,000 180,000 North Dakota 5.0000% Ohio3 178 314 387 452 511 566 619 668 716 194 342 421 491 556 616 673 727 778 204 359 443 516 584 647 707 763 817 212 372 459 535 605 670 732 791 847 218 382 471 550 622 688 752 812 870 226 397 489 570 644 714 780 842 901 981 1091 1189 1288 1378 212 375 463 541 612 678 742 801 858 934 1040 1134 1229 1315 227 402 496 579 655 726 794 858 919 1000 1113 1214 1315 1408 237 418 516 602 682 756 826 893 956 1041 1159 1263 1369 1465 5.5000% Oklahoma 244 430 531 620 249 439 542 633 256 452 558 652 218 363 439 506 566 621 673 722 769 248 413 499 574 641 704 763 818 871 268 445 537 618 691 757 821 880 937 1012 1115 1206 1297 1379 4.5000% Pennsylvania 282 469 566 651 295 489 590 679 311 516 623 716 194 341 420 489 553 612 669 722 773 209 367 452 527 596 660 721 778 832 219 384 473 551 623 689 753 812 870 6.0000% Rhode Island 232 406 500 582 658 728 795 858 919 999 1111 1210 1309 1400 239 419 516 601 679 752 821 886 948 1031 1146 1248 1351 1445 225 392 482 562 635 702 767 827 885 963 1070 1165 1262 1349 242 422 519 604 682 755 824 889 952 1034 1150 1252 1355 1449 253 440 541 630 7.0000% 267 465 571 665 275 479 589 686 226 396 488 568 642 711 776 838 897 975 1084 1181 1278 1367 260 454 558 650 701 717 738 777 794 818 850 869 894 918 938 966 983 1005 1035 1071 1192 1299 1408 1507 1094 1218 1328 1439 1540 728 758 800 798 832 877 865 901 951 928 966 1019 987 1028 1084 1066 1174 1270 1365 1452 1110 1222 1322 1421 1511 712 734 751 774 787 811 831 856 860 886 907 935 928 956 978 1009 992 1023 1047 1079 1079 1199 1306 1413 1511 1112 1235 1345 1456 1557 1138 1264 1377 1490 1593 1173 1303 1419 1536 1642 120,000 779 847 889 921 946 140,000 867 942 990 1025 1053 160,000 945 1027 1079 1117 1148 180,000 1024 1113 1168 1210 1243 200,000 1096 1191 1250 1294 1330 1126 831 940 1254 916 1037 1367 992 1121 1481 1067 1206 1585 1136 1283 1170 841 905 946 1289 935 1007 1051 1393 1018 1096 1145 1498 1102 1187 1239 1593 1179 1269 1326 200,000 or more 1464 1591 1670 1729 1776 1839 1758 1882 1958 2015 2059 2119 1482 1672 1796 1890 1966 2072 1572 1691 1766 1821 1865 1924 1797 1930 2012 2072 2121 2185 Income $0 $20,000 20,000 30,000 30,000 40,000 40,000 50,000 50,000 60,000 60,000 70,000 70,000 80,000 80,000 90,000 90,000 100,000 100,000 120,000 140,000 160,000 180,000 South Carolina 244 400 481 551 615 673 728 780 828 280 459 551 631 304 497 597 683 5.0000% South Dakota 4.0000% Tennessee 322 526 632 723 337 550 660 755 357 583 699 800 212 349 421 483 539 590 639 684 727 242 399 480 551 614 673 728 780 829 262 431 519 595 664 727 786 842 895 964 1061 1145 1229 1306 278 456 549 629 701 768 831 889 945 1018 1120 1209 1298 1378 290 476 573 657 307 504 606 695 351 580 700 804 399 659 794 912 7.0000% Texas 237 422 523 612 256 456 564 660 268 476 589 690 6.2500% Utah 276 491 608 712 283 503 623 729 292 520 643 753 244 401 482 553 617 676 731 783 832 281 461 554 635 305 500 601 688 4.7500% 323 530 637 729 339 555 666 763 360 589 707 809 430 454 474 500 710 749 781 824 856 902 940 993 982 1035 1079 1138 1155 1265 1370 1467 1560 1682 1851 1999 2147 2281 1204 1318 1427 1528 1624 1751 1927 2081 2235 2375 1270 1391 1505 1612 1713 1847 2032 2194 2357 2503 703 761 805 841 891 770 833 881 920 975 833 901 953 995 1054 891 964 1019 1065 1127 947 1024 1083 1131 1197 1166 1282 1383 1485 1577 1218 1338 1444 1550 1646 732 774 898 1018 1096 801 848 984 1115 1201 867 917 1066 1208 1300 928 981 1142 1294 1392 986 1042 1214 1376 1480 1063 1168 1261 1354 1437 1123 1235 1333 1431 1519 1310 1443 1560 1676 1782 1484 1633 1765 1896 2015 1597 1757 1898 2039 2167 694 748 782 807 827 853 770 830 867 895 917 947 843 909 950 980 1004 1036 911 982 1027 1059 1085 1121 977 1053 1101 1136 1164 1201 1064 1187 1295 1405 1505 1148 1279 1396 1514 1622 1199 1337 1459 1583 1695 1238 1380 1506 1633 1749 1268 1413 1543 1673 1792 708 767 813 850 902 775 840 889 930 986 838 908 962 1005 1066 897 972 1029 1076 1141 953 1033 1093 1143 1211 1178 1294 1397 1499 1592 1231 1353 1460 1566 1663 1305 1434 1547 1659 1762 120,000 893 1020 1103 140,000 983 1122 1213 160,000 1061 1211 1309 180,000 1140 1300 1405 200,000 1211 1381 1492 1289 785 893 1417 863 983 1528 933 1061 1640 1002 1140 1741 1065 1211 1309 897 1027 1113 1459 987 1130 1223 1592 1066 1219 1320 1727 1145 1309 1417 1850 1216 1390 1504 200,000 or more 1570 1789 1931 2039 2128 2250 1381 1569 1691 1784 1860 1964 2315 2615 2810 2958 3078 3243 2018 2176 2274 2346 2403 2481 1576 1799 1946 2057 2148 2275 Income $0 $20,000 20,000 30,000 30,000 40,000 40,000 50,000 50,000 60,000 60,000 70,000 70,000 80,000 80,000 90,000 90,000 100,000 100,000 120,000 140,000 160,000 180,000 120,000 140,000 160,000 180,000 200,000 Vermont 135 252 317 376 431 482 532 578 624 139 259 326 387 443 496 547 595 641 141 263 332 393 450 504 556 605 652 5 6.0000% Virginia 5.0000% Washington 245 397 476 545 606 663 717 767 814 258 419 502 574 639 699 755 808 858 924 1015 1095 1175 1248 269 437 524 598 666 728 787 841 893 962 1057 1140 1223 1299 285 462 553 632 251 443 548 640 270 477 589 688 282 498 614 718 6.5000% West Virginia 290 513 633 740 297 525 648 757 306 541 668 781 316 522 629 721 360 593 714 819 389 639 769 882 984 1077 1166 1248 1326 1430 1572 1698 1823 1937 6.0000% Wisconsin 428 452 703 743 846 893 969 1023 1081 1183 1280 1370 1456 1569 1725 1862 1999 2124 1141 1249 1351 1446 1536 193 344 426 499 566 628 688 744 797 206 367 455 533 604 670 734 794 851 214 382 473 554 628 697 763 825 885 5.0000% 220 392 486 569 645 716 784 848 909 991 1105 1206 1308 1402 225 401 496 581 659 731 801 866 929 1012 1129 1232 1336 1432 231 412 510 597 677 752 823 890 955 1041 1160 1267 1374 1472 143 266 335 398 456 510 562 612 660 144 269 339 401 460 515 568 618 666 146 272 343 406 465 521 575 625 674 199 324 389 445 496 543 587 629 668 227 369 442 506 563 616 666 712 757 410 674 811 930 1037 1135 1229 1315 1398 1507 1657 1788 1920 2040 703 724 779 812 837 857 884 805 913 768 803 863 900 928 950 979 882 1000 830 878 944 985 1015 1039 1071 955 1083 887 948 1020 1064 1096 1122 1157 1023 1159 942 1016 1092 1140 1175 1202 1240 1087 1232 1014 1114 1202 1289 1369 1106 1232 1343 1456 1558 1189 1324 1444 1565 1675 1241 1382 1506 1632 1747 1279 1424 1552 1682 1801 1309 1457 1589 1722 1843 1350 1503 1638 1775 1900 1173 1290 1394 1497 1591 1329 1461 1578 1695 1801 684 704 716 724 731 740 770 792 805 815 822 832 846 870 885 895 904 915 923 950 966 978 987 999 995 1023 1040 1053 1063 1076 720 815 877 792 896 964 855 967 1040 918 1038 1116 976 1103 1185 1655 869 928 964 1820 969 1035 1075 1964 1058 1130 1174 2109 1148 1225 1273 2239 1229 1313 1364 200,000 or more 1366 1405 1429 1446 1460 1478 1265 1429 1534 1614 1679 1768 2084 2240 2337 2408 2464 2541 2064 2333 2508 2640 2748 2896 1650 1762 1831 1882 1922 1976 Income $0 $20,000 20,000 30,000 30,000 40,000 40,000 50,000 50,000 60,000 60,000 70,000 70,000 80,000 80,000 90,000 90,000 100,000 100,000 120,000 140,000 160,000 180,000 120,000 140,000 160,000 180,000 200,000 Wyoming 177 302 368 426 479 528 574 618 659 197 336 409 473 532 586 637 685 731 210 357 435 503 566 623 677 728 777 4.0000% 219 373 455 526 591 651 708 761 812 227 386 470 544 611 673 732 787 839 238 404 492 569 639 704 765 823 877 1 2 Note. Alaska does not have a state sales tax. Alaska residents should follow the instructions on the next page to determine their local sales tax amount. The California table includes the 1% uniform local sales tax rate in additon to the 6.25% state sales tax rate. The Nevada table includes the 2.25% uniform local sales tax rate in addition to the 4.25% state sales tax rate. 3 The rate for Idaho increased and the rate for North Carolina decreased during 2006, so the rates given are averaged over the year. The rates for New York and Ohio decreased during 2005, so the rates given for 2006 are lower than the rates given in 2005, which were averaged over the year. 4 The rate for New Jersey increased during 2006, so the rate given is averaged over the year. Residents of Salem County should deduct only half of the amount in the state table. 5 The state and local general sales taxes are combined in the Virginia table. 714 792 842 879 909 950 790 876 931 972 1006 1051 857 951 1010 1055 1091 1140 925 1026 1090 1138 1176 1229 986 1094 1162 1213 1254 1310 1298 1439 1528 1595 1648 1722 200,000 or more Page 6 Publication 600 (2006) Which Optional Local Sales Tax Table Should I Use? IF you live in the state of... Alaska Arizona Arkansas California Colorado AND you live in... Any locality Chandler, Gilbert, Glendale, Peoria, Scottsdale, Tempe, or Yuma Any other locality Texarkana Los Angeles County Centennial, Colorado Springs, City of Denver, Greeley, Jefferson County, or Longmont Arvada, Aurora, City of Boulder, Fort Collins, Lakewood, City of Pueblo, Thornton, or Westminster Boulder County, Denver County, Pueblo County, or any other locality Georgia Illinois Louisiana New York DeKalb County, Rockdale County, Taliaferro County, or Webster Any other locality Any locality Any locality New York City The cities of Fulton, Oneida, or Oswego, or one of the following counties: Albany, Allegany, Cattaraugus, Cayuga, Chemung, Clinton, Cortland, Erie, Essex, Franklin, Fulton, Genessee, Herkimer, Jefferson, Lewis, Livingston, Monroe, Montgomery, Nassau, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans, Oswego, Otsego, Putnam, Rockland, St. Lawrence, Saratoga, Schenectady, Schoharie, Seneca, Steuben, Suffolk, Sullivan, Tompkins, Ulster, Warren, Washington, Westchester, Wyoming, or Yates North Carolina Any other locality Any locality THEN use Local Table... C C B B B B C A B C B C A B D C 2006 Optional Local Sales Tax Tables for Certain Local Jurisdictions (Based on a local sales tax rate of 1 percent) Income At least But less than Local Table A Exemptions 1 2 3 4 5 Over 5 1 2 Local Table B Exemptions 3 4 5 Over 5 $0 $20,000 30,000 20,000 40,000 30,000 50,000 40,000 60,000 50,000 70,000 60,000 80,000 70,000 90,000 80,000 90,000 100,000 100,000 120,000 120,000 140,000 140,000 160,000 160,000 180,000 180,000 200,000 200,000 or more Income 34 58 70 81 92 101 110 118 126 137 152 165 178 190 250 37 63 77 89 100 110 120 129 138 150 166 180 194 207 273 39 67 81 94 106 116 127 136 145 158 174 189 204 218 288 41 69 84 97 110 121 131 141 151 163 181 197 212 226 299 42 71 87 100 113 124 135 145 155 168 186 202 218 233 307 43 74 90 104 117 129 140 151 161 175 193 210 227 242 319 39 66 80 93 105 115 126 135 144 156 173 188 203 216 286 43 73 89 104 116 128 140 150 160 174 192 209 225 240 317 46 78 95 110 124 136 148 160 170 185 204 222 239 255 337 48 82 99 115 129 143 155 167 178 193 213 232 250 267 351 50 85 103 119 134 147 160 173 184 200 221 240 259 276 363 52 88 108 125 140 154 168 180 193 209 231 251 270 288 380 At least But less than Local Table C Exemptions 1 2 3 4 5 Over 5 1 2 Local Table D Exemptions 3 4 5 Over 5 $0 $20,000 30,000 20,000 40,000 30,000 50,000 40,000 60,000 50,000 70,000 60,000 80,000 70,000 90,000 80,000 90,000 100,000 100,000 120,000 120,000 140,000 140,000 160,000 160,000 180,000 180,000 200,000 200,000 or more 52 85 102 117 130 142 153 164 174 188 206 222 239 253 327 60 97 116 133 148 162 175 187 199 214 235 253 272 288 372 65 105 126 144 160 175 189 202 215 231 254 273 293 311 401 69 111 133 152 169 185 200 214 227 244 268 289 310 328 423 72 116 139 159 177 193 209 223 237 255 279 301 323 343 441 76 123 147 168 187 204 221 236 250 269 296 318 341 362 466 34 60 75 87 99 110 120 130 140 152 170 185 201 215 289 36 65 80 94 106 118 129 140 150 163 182 199 215 231 310 38 68 84 98 111 123 135 146 156 170 190 207 225 241 323 39 70 86 101 114 127 139 150 161 175 195 213 231 248 332 40 71 88 103 117 130 142 153 165 179 200 218 237 253 340 41 73 91 106 120 134 146 158 170 185 206 225 244 261 350 Publication 600 (2006) Page 7 Internal Revenue Service Kansas City Service Center P.O. Box 218499 Kansas City, MO 64121 IRS Department of the Treasury Internal Revenue Service www.irs.gov Official Business Penalty for Private Use, $300 2006 Pub. 600 State and Local General Sales Taxes PRSRT STD Postage and Fees Paid Internal Revenue Service Permit No. G-48 Official Federal Tax Information ● Do Not Throw Away! Cat. No. 46600Y Page 8 Publication 600 Publication 600 (2006)