美国免税州 & 各州消费税2020年版

美国50个州的销售税率

州名 州税 地税 综合税率 人均收入
Delaware 0.0% 0.0% 0.0% $42,917
Montana 0.0% 0.0% 0.0% $40,985
New Hampshire 0.0% 0.0% 0.0% $47,530
Oregon 0.0% 0.0% 0.0% $40,881
Alaska 0.0% 1.8% 1.8% $48,973
Hawaii 4.0% 0.4% 4.3% $37,634
Wisconsin 5.0% 0.4% 5.4% $45,151
Wyoming 4.0% 1.5% 5.5% $53,512
Maine 5.5% 0.0% 5.5% $39,998
Virginia 5.3% 0.3% 5.6% $46,582
Kentucky 6.0% 0.0% 6.0% $39,743
Maryland 6.0% 0.0% 6.0% $46,969
Michigan 6.0% 0.0% 6.0% $42,173
Idaho 6.0% 0.0% 6.0% $38,074
Vermont 6.0% 0.2% 6.2% $44,019
Massachusetts 6.3% 0.0% 6.3% $53,782
Pennsylvania 6.0% 0.3% 6.3% $46,537
Connecticut 6.4% 0.0% 6.4% $57,520
West Virginia 6.0% 0.4% 6.4% $37,622
South Dakota 4.5% 1.9% 6.4% $49,463
New Jersey 6.6% 0.0% 6.6% $48,590
Utah 6.0% 0.8% 6.8% $37,435
Florida 6.0% 0.8% 6.8% $41,781
Iowa 6.0% 0.8% 6.8% $46,359
North Dakota 5.0% 1.8% 6.8% $54,997
Nebraska 5.5% 1.4% 6.9% $50,054
North Carolina 4.8% 2.2% 7.0% $41,532
Indiana 7.0% 0.0% 7.0% $42,197
Rhode Island 7.0% 0.0% 7.0% $46,119
Mississippi 7.0% 0.1% 7.1% $36,889
Georgia 4.0% 3.2% 7.2% $40,540
Ohio 5.8% 1.4% 7.2% $44,943
South Carolina 6.0% 1.4% 7.4% $39,308
Minnesota 6.9% 0.6% 7.4% $48,052
Colorado 2.9% 4.6% 7.5% $46,016
New Mexico 5.1% 2.5% 7.7% $36,814
Missouri 4.2% 3.8% 8.0% $43,444
Nevada 6.9% 1.3% 8.1% $40,242
Texas 6.3% 1.9% 8.2% $44,269
Arizona 5.6% 2.7% 8.3% $37,694
New York 4.0% 4.5% 8.5% $46,445
California 7.3% 1.3% 8.5% $44,173
Kansas 6.5% 2.2% 8.7% $47,547
Illinois 6.3% 2.5% 8.7% $46,657
Oklahoma 4.5% 4.4% 8.9% $44,757
Alabama 4.0% 5.1% 9.1% $40,267
Washington 6.5% 2.7% 9.2% $46,330
Arkansas 6.5% 2.9% 9.4% $40,858
Tennessee 7.0% 2.5% 9.5% $42,902
Louisiana 5.0% 5.0% 10.0% $43,277

美国的5个免税州

  • 特拉华 Delaware
  • 新罕布什尔 New Hampshire
  • 蒙大拿 Montana
  • 俄勒冈 Oregon
  • 阿拉斯加 Alaska

注:虽然阿拉斯加的州政府没有销售税,但它的郡市一级地方政府会有自己的税,所以不是真正的免税。

华盛顿 DC 特区的消费税

  • 6.0% - General rate for tangible personal property and selected services
  • 6.0% - Tickets to legitimate theaters and entertainment venues
  • 10% - Restaurant meals, liquor for consumption on the premises, and rental vehicles
  • 10.25% - Alcoholic beverages sold for off-the-premises consumption
  • 10.25% - Rental or leasing of rental vehicles and utility trailers
  • 10.25% - Tickets to baseball games or baseball-related events at Nationals Park and for baseball-related tangible personal property sold at Nationals Park
  • 10.25% - Tickets to events at the Capital One Arena or for event-related tangible personal property sold at Capital One Arena
  • 10.25% - Rental or leasing of rental vehicles and utility trailers
  • 14.95% - Hotels (transient accommodations)
  • 18% - Parking motor vehicles in commercial lots