California Sales Tax Changes by jbr53612

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									                    State Sales, Gasoline, Cigarette, and Alcohol Tax Rates by State
                                                      As of December 31, 2004
                                             (2004’s noteworthy changes in bold italics)

                                                                                                         Spirits Tax Table Wine Beer Tax
                                    Sales Tax           Gasoline Tax Cigarette Tax                          (Per      Tax (Per    (Per
State                               (Percent)           (Per Gallon)  (Per Pack)                          Gallon)      Gallon)   Gallon)
Alabama                                          4                 $0.16                     $0.17                 (b)                $1.70            $0.53
Alaska                                      None                   $0.08                     $1.00              $5.60                 $2.50            $0.35
Arizona                                        5.6                 $0.18                     $1.18              $3.00                 $0.84            $0.16
Arkansas (1)                                     6                 $0.22                     $0.32              $2.50                 $0.75            $0.26
California (2)                               6.25                  $0.18                     $0.87              $3.30                 $0.20            $0.20
Colorado                                       2.9                 $0.22                     $0.20              $2.28                 $0.33            $0.08
Connecticut                                      6                 $0.25                     $1.51              $4.50                 $0.60            $0.19
Delaware (3)                                None                   $0.23                     $0.55              $5.46                 $0.97            $0.16
Florida (4)                                      6                 $0.04                     $0.34              $6.50                 $2.25            $0.48
Georgia                                          4                 $0.08                     $0.37              $3.79                 $1.51            $0.48
Hawaii (5)                                       4                 $0.16                     $1.40              $5.98                 $1.38            $0.93
Idaho (6)                                        6                 $0.25                     $0.57                 (b)                $0.45            $0.15
Illinois (7)                                 6.25                  $0.19                     $0.98              $4.50                 $0.73            $0.19
Indiana                                          6                 $0.18                     $0.56              $2.68                 $0.47            $0.12
Iowa (8)                                         5                 $0.21                     $0.36                 (b)                $1.75            $0.19
Kansas                                         5.3                 $0.24                     $0.79              $2.50                 $0.30            $0.18
Kentucky (9)                                     6                 $0.16                     $0.60              $1.92                 $0.50            $0.08
Louisiana                                        4                 $0.20                     $0.36              $2.50                 $0.11            $0.32
Maine (10)                                       5                 $0.25                     $1.00                 (b)                $0.30            $0.25
Maryland                                         5                 $0.24                     $1.00              $1.50                 $0.40            $0.09
Massachusetts                                    5                 $0.21                     $1.51              $4.05                 $0.55            $0.11
Michigan (11)                                    6                 $0.19                     $2.00                 (b)                $0.51            $0.20
Minnesota                                      6.5                 $0.20                     $0.48              $5.03                 $0.30            $0.15
Mississippi                                      7                 $0.18                     $0.18                 (b)                $0.35            $0.43
Missouri                                    4.225                  $0.17                     $0.17              $2.00                 $0.30            $0.06
Montana                                     None                   $0.27                     $0.70                 (b)                $1.02            $0.14
Nebraska                                       5.5              $0.25 (a)                    $0.64              $3.75                 $0.95           $31.00
Nevada (12)                                    6.5                 $0.24                     $0.80              $3.60                 $0.70            $0.16
New Hampshire                               None                   $0.18                     $0.52                 (b)                   (b)           $0.30
New Jersey (13)                                  6                 $0.11                     $2.40              $4.40                 $0.70            $0.12
New Mexico                                       5                 $0.17                     $0.91              $6.06                 $1.70            $0.41
New York (14)                                    4                 $0.23                     $1.50              $6.44                 $0.19            $0.11
N. Carolina (15)                               4.5              $0.24 (a)                    $0.05                 (b)                $0.79            $0.48
N. Dakota                                        5                 $0.21                     $0.44              $2.50                 $0.50            $0.16
Ohio (16)                                        6                 $0.26                     $0.55            3.38 (b)                $0.30            $0.18
Oklahoma                                       4.5                 $0.16                     $0.23              $5.56                 $0.72            $0.40
Oregon (17)                                 None                   $0.24                     $1.18                 (b)                $0.67            $0.08
Penn. (18)                                       6                 $0.12                     $1.35                 (b)                   (b)           $0.08

Rhode Island (19)                                7                 $0.30                     $2.46                $3.75              $0.60              $0.10
S. Carolina (20)                                 5                 $0.16                     $0.07                $2.72              $1.08              $0.77
S. Dakota (21)                                   4                 $0.22                     $0.53                $3.93              $0.93              $0.27
Tennessee                                        7                 $0.20                     $0.20                $4.40              $1.21              $0.14
Texas (22)                                   6.25                  $0.20                     $0.41                $2.40              $0.20              $0.20
Utah                                         4.75                  $0.25                     $0.70                   (b)           13% (b)              $0.41
Vermont                                          6                 $0.19                     $1.19                   (b)             $0.55              $0.27
Virginia (23)                                    4                 $0.18                     $0.20                   (b)             $1.51              $0.26
Washington (24)                                6.5                 $0.28                     $0.01                   (b)             $0.86              $0.26
West Virginia                                    6                 $0.21                     $0.55                   (b)             $1.00              $0.18
Wisconsin                                        5              $0.29 (a)                    $0.77                $3.25              $0.25              $0.07
Wyoming (25)                                     4                 $0.14                     $0.60                   (b)                (b)             $0.02
D.C. (26)                                    5.75                  $0.23                     $1.00                $1.50              $0.30              $0.09
Note: Bold, Italics indicate notable tax changes during 2003.
(a) The gas tax is indexed for inflation in Nebraska, North Carolina, and Wisconsin. Nebraska's indexed rate is revised quarterly. North Carolina's indexed rate
is revised every six months. Wisconsin's indexed rate is revised every April 1.
(b) States where the state government controls all sales.
Footnotes
1. Arkansas beer tax increased from 23 cents per gallon to 26 cents per gallon. For residents inside
the city limits of Texarkana the state sales tax rate is 6.125%.
2. As of July 1st 2004, California lowered its sales tax rate from 7.25 % to 6.25 %
3. Delaware increased its cigarette tax from 24 cents per pack of 20 to 55 cents per pack. The tax
rate for spirits applies to spirits with more than 25% alcohol.
4. Florida lowered its gasoline tax from 13.9 cents per gallon to 4 cents per gallon
5. Hawaii increased its cigarette tax from 130 cents per pack of 20 to 140 cents per pack
6. The Idaho cigarette tax of 57 cents per pack of 20 will remain in effect until June 30th 2005, when it
will return to 28 cents per pack of 20.
7. Illinois lowered its gasoline tax from 30 cents per gallon to 19 cents per gallon
8. Iowa increased its gasoline tax from 20 cents per gallon to 20.5 cents per gallon
9. Kentucky lowered its gasoline tax from 24 cents per gallon to 16 cents per gallon
10. Maine increased its gasoline tax from 22 cents per gallon to 25.2 cents per gallon
11. Michigan increased its cigarette tax from 125 cents per pack of 20 to 200 cents per pack
12. Nevada increased its gasoline tax from 23 cents per gallon to 24 cents. Sales tax breakdown for
Nevada: 2.0% sales tax, 2.25% local school support tax, 0.50% Basic City-County Relief Tax, 1.75%
Supplemental City County Relief Tax. Additional County gas taxes are added to this basic gasoline
rate. County taxes vary from an additional 5 cents to 10 cents.
13. New Jersey increased its cigarette tax from 205 cents per pack of 20 to 240 cents per pack
14. New York lowered its gasoline tax from 32.7 cents per gallon to 22.65 cents per gallon
15. North Carolina's beer tax is $0.48387 per gallon in barrels holding at least 7.75 gallons, but
$0.53376 per gallon in barrels holding less than 7.75 gallons. The 2003 North Carolina General
Assembly has enacted legislation that extends the additional ½% State rate of sales and use tax until
July 1, 2005. The additional ½%, resulting in a combined State rate of 4½%, was effective October
16, 2001 and was originally scheduled to expire on June 30, 2003. As a result of the current
legislation, the additional ½% State tax will not expire as originally scheduled, and the 4½% State rate
of sales and use tax will remain in effect until July 1, 2005.
16. Ohio increased its gasoline tax from 24 cents per gallon to 26 cents. As of July 1st 2005, the
gasoline rate will increase to 28 cents per gallon. The 6% Ohio sales tax will remain in effect until
June 30th 2005. The rate will then return to 5%.
17. Oregon decreased its cigarette tax from 128 cents per pack of 20 to 118 cents per pack
18. Pennsylvania increased its cigarette tax from 100 cents per pack of 20 to 135 cents per pack
19. Rhode Island increased its cigarette tax from 171 cents per pack of 20 to 246 cents per pack
20. South Carolina's table wine tax rate of $1.08 includes 18 cents additional tax
21. South Dakota increased its gasoline tax from 16 cents per gallon to 22 cents per gallon
22. Texas lowered its sales tax from 8.25% to 6.25%
23. Virginia increased its cigarette tax from 2.5 cents per pack of 20 to 20 cents per pack. As of July
1st 2005, the cigarette tax increases to 1.5 cents per cigarette, or 30 cents per pack of 20
24. Since July 1, 1997, Washington has collected an additional beer tax of $4.78 per barrel
25. Wyoming's gasoline rate is lowered by 1 cent per gallon if certain environmental funds are

Source: Tax Foundation Special Report, No. 134, "State Tax Collections and Rates"; State Revenue Departments; Commerce
Clearing House; Federation of Tax Administrators; Department of Agriculture, American Petroleum Institute.

								
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