Thirteen U.S. states impose a sales tax on food, ranging from a low of 1 percent in Illinois to a high of 6.5 percent in Kansas. Seven states have no sales tax whatsoever, while 30 collect sales taxes on some items but not food.
In three states without a statewide sales tax on food, food sales are subject to local sales taxes.
Utah and Virginia both have a statewide sales tax on food, a portion of which is levied by local governments. The map below tells you the food sales tax status of each state. (Click here for interactive map.)
The states without any statewide sales tax are Alaska, Delaware, Florida, Georgia, Montana, New Hampshire, and Oregon. Below is a summary of states that do levy a sales tax on food or allow their local governments to do so.
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Sales tax rates, 2017
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State
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Is food taxable?
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Rate if food is taxable
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Notes
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Alabama
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Taxable
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4%
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|
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Arkansas
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Taxable
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1.5%
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Food sales are subject to local sales taxes.
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Georgia
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No state sales tax
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N/A
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Food sales are subject to local sales taxes.
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Hawaii
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Taxable
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4%
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Idaho
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Taxable
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6%
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Illinois
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Taxable
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1%
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Kansas
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Taxable
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6.5%
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Louisiana
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Exempt
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N/A
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Food sales are subject to local sales taxes.
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Mississippi
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Taxable
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7%
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Missouri
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Taxable
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1.225%
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North Carolina
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Exempt
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N/A
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Food sales are subject to local sales taxes.
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Oklahoma
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Taxable
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4.5%
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South Dakota
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Taxable
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4.5%
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Tennessee
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Taxable
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5%
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Food sales are subject to local sales taxes.
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Utah
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Taxable
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3%
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This includes a statewide 1.25% tax levied by local governments.
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Virginia
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Taxable
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2.5%
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This includes a statewide 1% tax levied by local governments.
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Scott Rasmussen’s Number of the Day is published by Ballotpedia. Each weekday, Scott Rasmussen’s Number of the Day explores interesting and newsworthy topics at the intersection of culture, politics, and technology.
Scott Rasmussen is a Senior Fellow for the Study of Self-Governance at the King’s College in New York and an Editor-At-Large for Ballotpedia, the Encyclopedia of American Politics. His most recent book, "Politics Has Failed: America Will Not," was published by the Sutherland Institute in May. To read more of his reports — Click Here Now.