[
  {
    "id": "alabama",
    "name": "Alabama",
    "abbr": "AL",
    "statutoryStateRate": 4,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 5.29,
    "maxLocalRate": 7,
    "hasNoSalesTax": false,
    "hasLocalTax": true,
    "formulaType": "standard",
    "groceryTaxExempt": false,
    "clothingTaxExempt": false,
    "summary": "Alabama pairs a 4% state sales tax with local option rates averaging 5.29%, producing one of the highest combined averages in the U.S. at 9.29%. Groceries and clothing are both taxable.",
    "state": "alabama",
    "rate": 4,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "alaska",
    "name": "Alaska",
    "abbr": "AK",
    "statutoryStateRate": 0,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 1.76,
    "maxLocalRate": 5,
    "hasNoSalesTax": true,
    "hasLocalTax": true,
    "formulaType": "no_tax",
    "groceryTaxExempt": true,
    "clothingTaxExempt": true,
    "summary": "Alaska has no state sales tax, though some boroughs and municipalities levy local rates averaging 1.76% and reaching 5%. With no state levy, groceries and clothing carry no state sales tax.",
    "state": "alaska",
    "rate": 0,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "arizona",
    "name": "Arizona",
    "abbr": "AZ",
    "statutoryStateRate": 5.6,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 2.78,
    "maxLocalRate": 3.6,
    "hasNoSalesTax": false,
    "hasLocalTax": true,
    "formulaType": "standard",
    "groceryTaxExempt": false,
    "clothingTaxExempt": false,
    "summary": "Arizona's 5.60% state rate stacks with local option taxes averaging 2.78% for a statewide combined average of 8.38%, reaching about 9.20% in some jurisdictions. Neither groceries nor clothing is exempt.",
    "state": "arizona",
    "rate": 5.6,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "arkansas",
    "name": "Arkansas",
    "abbr": "AR",
    "statutoryStateRate": 6.5,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 2.98,
    "maxLocalRate": 3,
    "hasNoSalesTax": false,
    "hasLocalTax": true,
    "formulaType": "standard",
    "groceryTaxExempt": false,
    "clothingTaxExempt": false,
    "summary": "Arkansas charges a 6.50% state rate plus local option taxes averaging 2.98%, for a combined average near 9.48% and a maximum of 9.50%. Groceries are taxed at a near-zero reduced rate while clothing is fully taxable.",
    "state": "arkansas",
    "rate": 6.5,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "california",
    "name": "California",
    "abbr": "CA",
    "statutoryStateRate": 6,
    "mandatoryLocalRate": 1.25,
    "avgOptionalLocalRate": 1.6,
    "maxLocalRate": 3.5,
    "hasNoSalesTax": false,
    "hasLocalTax": true,
    "formulaType": "mandatory_county",
    "groceryTaxExempt": true,
    "clothingTaxExempt": false,
    "summary": "California's pure statutory state rate is 6.00%, and a mandatory 1.25% county uniform transaction tax raises the minimum every address pays to 7.25% — the highest floor in the nation. District taxes push combined rates up to 10.75%. Unprepared groceries are exempt from sales tax, but clothing is taxable.",
    "state": "california",
    "rate": 7.25,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "colorado",
    "name": "Colorado",
    "abbr": "CO",
    "statutoryStateRate": 2.9,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 4.91,
    "maxLocalRate": 6.4,
    "hasNoSalesTax": false,
    "hasLocalTax": true,
    "formulaType": "standard",
    "groceryTaxExempt": true,
    "clothingTaxExempt": false,
    "summary": "Colorado has the lowest state base rate in the country at 2.90%, but local districts add an average 4.91% — up to 6.40% — for an average combined rate near 7.81%. Groceries are exempt; clothing is taxable.",
    "state": "colorado",
    "rate": 2.9,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "connecticut",
    "name": "Connecticut",
    "abbr": "CT",
    "statutoryStateRate": 6.35,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 0,
    "maxLocalRate": 0,
    "hasNoSalesTax": false,
    "hasLocalTax": false,
    "formulaType": "no_local",
    "groceryTaxExempt": true,
    "clothingTaxExempt": false,
    "summary": "Connecticut levies a flat 6.35% sales tax with no municipal add-ons. Most groceries are exempt from sales tax, while clothing purchases are taxable.",
    "state": "connecticut",
    "rate": 6.35,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "delaware",
    "name": "Delaware",
    "abbr": "DE",
    "statutoryStateRate": 0,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 0,
    "maxLocalRate": 0,
    "hasNoSalesTax": true,
    "hasLocalTax": false,
    "formulaType": "no_tax",
    "groceryTaxExempt": true,
    "clothingTaxExempt": true,
    "summary": "Delaware is one of five states with no sales tax at all, so groceries, clothing, and every other good are purchased completely tax-free by consumers.",
    "state": "delaware",
    "rate": 0,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "district-of-columbia",
    "name": "District of Columbia",
    "abbr": "DC",
    "statutoryStateRate": 6,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 0,
    "maxLocalRate": 0,
    "hasNoSalesTax": false,
    "hasLocalTax": false,
    "formulaType": "no_local",
    "groceryTaxExempt": true,
    "clothingTaxExempt": false,
    "summary": "The District of Columbia charges a 6.00% sales tax with no additional local rate. Groceries for home consumption are exempt, while clothing and prepared meals are taxable.",
    "state": "district-of-columbia",
    "rate": 6,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "florida",
    "name": "Florida",
    "abbr": "FL",
    "statutoryStateRate": 6,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 1.02,
    "maxLocalRate": 1.5,
    "hasNoSalesTax": false,
    "hasLocalTax": true,
    "formulaType": "standard",
    "groceryTaxExempt": true,
    "clothingTaxExempt": false,
    "summary": "Florida charges 6.00% statewide plus local option taxes averaging 1.02%, for a combined average of about 7.02% and a maximum of 7.50%. Groceries are exempt; clothing is fully taxable.",
    "state": "florida",
    "rate": 6,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "georgia",
    "name": "Georgia",
    "abbr": "GA",
    "statutoryStateRate": 4,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 3.35,
    "maxLocalRate": 4.9,
    "hasNoSalesTax": false,
    "hasLocalTax": true,
    "formulaType": "standard",
    "groceryTaxExempt": false,
    "clothingTaxExempt": false,
    "summary": "Georgia's 4.00% state rate is topped up by local option and education sales taxes averaging 3.35%, bringing the typical combined rate to about 7.35% and the maximum to 8.90%. Groceries and clothing are taxable.",
    "state": "georgia",
    "rate": 4,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "hawaii",
    "name": "Hawaii",
    "abbr": "HI",
    "statutoryStateRate": 4,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 0.45,
    "maxLocalRate": 0.5,
    "hasNoSalesTax": false,
    "hasLocalTax": true,
    "formulaType": "standard",
    "groceryTaxExempt": true,
    "clothingTaxExempt": false,
    "summary": "Hawaii applies a 4.00% general excise tax plus county surcharges averaging 0.45%, for a combined average near 4.45%. It is charged to businesses and passed through to consumers as Hawaii's version of a sales tax.",
    "state": "hawaii",
    "rate": 4,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "idaho",
    "name": "Idaho",
    "abbr": "ID",
    "statutoryStateRate": 6,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 0.17,
    "maxLocalRate": 2,
    "hasNoSalesTax": false,
    "hasLocalTax": true,
    "formulaType": "standard",
    "groceryTaxExempt": false,
    "clothingTaxExempt": false,
    "summary": "Idaho charges 6.00% statewide with small local option taxes averaging 0.17%, keeping the combined rate near 6.17% in most areas and below 8.00% at the maximum. Groceries and clothing are both taxable.",
    "state": "idaho",
    "rate": 6,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "illinois",
    "name": "Illinois",
    "abbr": "IL",
    "statutoryStateRate": 6.25,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 2.32,
    "maxLocalRate": 4.5,
    "hasNoSalesTax": false,
    "hasLocalTax": true,
    "formulaType": "standard",
    "groceryTaxExempt": false,
    "clothingTaxExempt": false,
    "summary": "Illinois charges 6.25% statewide and local rates push the combined average to 8.57%, topping 10% in Chicago and many suburbs. Groceries still face a reduced 1% state rate, and clothing is fully taxable.",
    "state": "illinois",
    "rate": 6.25,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "indiana",
    "name": "Indiana",
    "abbr": "IN",
    "statutoryStateRate": 7,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 0,
    "maxLocalRate": 0,
    "hasNoSalesTax": false,
    "hasLocalTax": false,
    "formulaType": "no_local",
    "groceryTaxExempt": false,
    "clothingTaxExempt": false,
    "summary": "Indiana has a flat 7.00% sales tax with no local sales taxes, so the combined rate is always exactly 7.00%. Groceries and clothing are both taxable.",
    "state": "indiana",
    "rate": 7,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "iowa",
    "name": "Iowa",
    "abbr": "IA",
    "statutoryStateRate": 6,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 0.94,
    "maxLocalRate": 1.5,
    "hasNoSalesTax": false,
    "hasLocalTax": true,
    "formulaType": "standard",
    "groceryTaxExempt": true,
    "clothingTaxExempt": false,
    "summary": "Iowa's 6.00% state rate is topped with local option taxes averaging 0.94%, for a combined average near 6.94% and a maximum of 7.50%. Groceries are exempt from sales tax; clothing is taxable.",
    "state": "iowa",
    "rate": 6,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "kansas",
    "name": "Kansas",
    "abbr": "KS",
    "statutoryStateRate": 6.5,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 1.47,
    "maxLocalRate": 3,
    "hasNoSalesTax": false,
    "hasLocalTax": true,
    "formulaType": "standard",
    "groceryTaxExempt": true,
    "clothingTaxExempt": false,
    "summary": "Kansas charges 6.50% statewide plus local option taxes averaging 1.47%, for a combined average near 7.97% and a maximum of 9.50%. Groceries are exempt following the state food tax repeal; clothing is taxable.",
    "state": "kansas",
    "rate": 6.5,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "kentucky",
    "name": "Kentucky",
    "abbr": "KY",
    "statutoryStateRate": 6,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 0,
    "maxLocalRate": 0,
    "hasNoSalesTax": false,
    "hasLocalTax": false,
    "formulaType": "no_local",
    "groceryTaxExempt": false,
    "clothingTaxExempt": false,
    "summary": "Kentucky has a flat 6.00% state sales tax with no local sales taxes, so shoppers always pay 6.00%. Groceries and clothing are both taxable.",
    "state": "kentucky",
    "rate": 6,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "louisiana",
    "name": "Louisiana",
    "abbr": "LA",
    "statutoryStateRate": 4.45,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 4.87,
    "maxLocalRate": 5.5,
    "hasNoSalesTax": false,
    "hasLocalTax": true,
    "formulaType": "standard",
    "groceryTaxExempt": false,
    "clothingTaxExempt": false,
    "summary": "Louisiana's low 4.45% state rate is offset by some of the highest local rates in the country — averaging 4.87% and reaching 5.50% — for a combined average near 9.32%. Groceries and clothing are taxable.",
    "state": "louisiana",
    "rate": 4.45,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "maine",
    "name": "Maine",
    "abbr": "ME",
    "statutoryStateRate": 5.5,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 0,
    "maxLocalRate": 0,
    "hasNoSalesTax": false,
    "hasLocalTax": false,
    "formulaType": "no_local",
    "groceryTaxExempt": true,
    "clothingTaxExempt": false,
    "summary": "Maine levies a flat 5.50% sales tax with no local add-ons. Groceries are exempt from sales tax, while clothing is taxable.",
    "state": "maine",
    "rate": 5.5,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "maryland",
    "name": "Maryland",
    "abbr": "MD",
    "statutoryStateRate": 6,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 0,
    "maxLocalRate": 0,
    "hasNoSalesTax": false,
    "hasLocalTax": false,
    "formulaType": "no_local",
    "groceryTaxExempt": true,
    "clothingTaxExempt": false,
    "summary": "Maryland charges a uniform 6.00% sales tax with no county add-ons. Groceries are exempt from sales tax, while clothing is taxable.",
    "state": "maryland",
    "rate": 6,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "massachusetts",
    "name": "Massachusetts",
    "abbr": "MA",
    "statutoryStateRate": 6.25,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 0,
    "maxLocalRate": 0,
    "hasNoSalesTax": false,
    "hasLocalTax": false,
    "formulaType": "no_local",
    "groceryTaxExempt": true,
    "clothingTaxExempt": true,
    "summary": "Massachusetts charges 6.25% statewide with no local sales taxes. Both groceries and clothing are exempt from sales tax.",
    "state": "massachusetts",
    "rate": 6.25,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "michigan",
    "name": "Michigan",
    "abbr": "MI",
    "statutoryStateRate": 6,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 0,
    "maxLocalRate": 0,
    "hasNoSalesTax": false,
    "hasLocalTax": false,
    "formulaType": "no_local",
    "groceryTaxExempt": true,
    "clothingTaxExempt": false,
    "summary": "Michigan has a flat 6.00% sales tax with no local sales taxes. Groceries are exempt from sales tax, while clothing is fully taxable.",
    "state": "michigan",
    "rate": 6,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "minnesota",
    "name": "Minnesota",
    "abbr": "MN",
    "statutoryStateRate": 6.88,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 0.53,
    "maxLocalRate": 1.15,
    "hasNoSalesTax": false,
    "hasLocalTax": true,
    "formulaType": "standard",
    "groceryTaxExempt": true,
    "clothingTaxExempt": true,
    "summary": "Minnesota charges 6.875% statewide plus local sales taxes averaging 0.53%, for a combined average near 7.40%. Groceries and clothing are both exempt from sales tax.",
    "state": "minnesota",
    "rate": 6.88,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "mississippi",
    "name": "Mississippi",
    "abbr": "MS",
    "statutoryStateRate": 7,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 0,
    "maxLocalRate": 0,
    "hasNoSalesTax": false,
    "hasLocalTax": false,
    "formulaType": "no_local",
    "groceryTaxExempt": true,
    "clothingTaxExempt": false,
    "summary": "Mississippi charges a flat 7.00% statewide sales tax that applies uniformly in every city and county, with no local add-on layer. Groceries are exempt; clothing is taxable.",
    "state": "mississippi",
    "rate": 7,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "missouri",
    "name": "Missouri",
    "abbr": "MO",
    "statutoryStateRate": 4.23,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 4.55,
    "maxLocalRate": 5.875,
    "hasNoSalesTax": false,
    "hasLocalTax": true,
    "formulaType": "standard",
    "groceryTaxExempt": true,
    "clothingTaxExempt": false,
    "summary": "Missouri's state rate is 4.225%, but county, city, and special district taxes averaging 4.55% push the combined average above 8.75% — up to about 10.10%. Groceries are exempt from sales tax; clothing is taxable.",
    "state": "missouri",
    "rate": 4.23,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "montana",
    "name": "Montana",
    "abbr": "MT",
    "statutoryStateRate": 0,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 0,
    "maxLocalRate": 0,
    "hasNoSalesTax": true,
    "hasLocalTax": false,
    "formulaType": "no_tax",
    "groceryTaxExempt": true,
    "clothingTaxExempt": true,
    "summary": "Montana has no general sales tax, so groceries, clothing, and all other goods are purchased completely tax-free.",
    "state": "montana",
    "rate": 0,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "nebraska",
    "name": "Nebraska",
    "abbr": "NE",
    "statutoryStateRate": 5.5,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 1.45,
    "maxLocalRate": 2.5,
    "hasNoSalesTax": false,
    "hasLocalTax": true,
    "formulaType": "standard",
    "groceryTaxExempt": true,
    "clothingTaxExempt": false,
    "summary": "Nebraska charges 5.50% statewide plus local option taxes averaging 1.45%, for a combined average near 6.95% and a maximum of 8.00%. Groceries are exempt from sales tax; clothing is taxable.",
    "state": "nebraska",
    "rate": 5.5,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "nevada",
    "name": "Nevada",
    "abbr": "NV",
    "statutoryStateRate": 4.6,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 3.64,
    "maxLocalRate": 3.775,
    "hasNoSalesTax": false,
    "hasLocalTax": true,
    "formulaType": "standard",
    "groceryTaxExempt": false,
    "clothingTaxExempt": false,
    "summary": "Nevada's 4.60% state rate combines with county and district taxes averaging 3.64%, giving a statewide average near 8.24% and rates above 8.30% in Las Vegas and Reno. Groceries and clothing are taxable.",
    "state": "nevada",
    "rate": 4.6,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "new-hampshire",
    "name": "New Hampshire",
    "abbr": "NH",
    "statutoryStateRate": 0,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 0,
    "maxLocalRate": 0,
    "hasNoSalesTax": true,
    "hasLocalTax": false,
    "formulaType": "no_tax",
    "groceryTaxExempt": true,
    "clothingTaxExempt": true,
    "summary": "New Hampshire has no general sales tax, so groceries, clothing, and everyday goods are bought tax-free — though prepared food, lodging, and utilities are taxed separately.",
    "state": "new-hampshire",
    "rate": 0,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "new-jersey",
    "name": "New Jersey",
    "abbr": "NJ",
    "statutoryStateRate": 6.63,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 0,
    "maxLocalRate": 0,
    "hasNoSalesTax": false,
    "hasLocalTax": false,
    "formulaType": "no_local",
    "groceryTaxExempt": true,
    "clothingTaxExempt": true,
    "summary": "New Jersey's state sales tax is 6.625% with no municipal add-ons, and qualifying Urban Enterprise Zone businesses may charge just 3.3125%. Groceries and clothing are both exempt from sales tax.",
    "state": "new-jersey",
    "rate": 6.63,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "new-mexico",
    "name": "New Mexico",
    "abbr": "NM",
    "statutoryStateRate": 5.13,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 2.7,
    "maxLocalRate": 3.6875,
    "hasNoSalesTax": false,
    "hasLocalTax": true,
    "formulaType": "standard",
    "groceryTaxExempt": false,
    "clothingTaxExempt": false,
    "summary": "New Mexico's 5.125% state rate is supplemented by local gross receipt taxes averaging 2.70%, for a combined average near 7.83% and a maximum of about 8.81%. Groceries and clothing are taxable.",
    "state": "new-mexico",
    "rate": 5.13,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "new-york",
    "name": "New York",
    "abbr": "NY",
    "statutoryStateRate": 4,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 4.49,
    "maxLocalRate": 4.875,
    "hasNoSalesTax": false,
    "hasLocalTax": true,
    "formulaType": "standard",
    "groceryTaxExempt": true,
    "clothingTaxExempt": false,
    "summary": "New York's state rate is 4.00% with local rates reaching 4.875% — New York City's combined rate is 8.875%. Groceries for home consumption are exempt, and most clothing under $110 is tax-free.",
    "state": "new-york",
    "rate": 4,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "north-carolina",
    "name": "North Carolina",
    "abbr": "NC",
    "statutoryStateRate": 4.75,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 2.23,
    "maxLocalRate": 2.75,
    "hasNoSalesTax": false,
    "hasLocalTax": true,
    "formulaType": "standard",
    "groceryTaxExempt": false,
    "clothingTaxExempt": false,
    "summary": "North Carolina charges 4.75% statewide plus county taxes averaging 2.23%, for a combined average near 6.98% and a maximum of 7.50%. Groceries and clothing are taxable.",
    "state": "north-carolina",
    "rate": 4.75,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "north-dakota",
    "name": "North Dakota",
    "abbr": "ND",
    "statutoryStateRate": 5,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 1.96,
    "maxLocalRate": 2.5,
    "hasNoSalesTax": false,
    "hasLocalTax": true,
    "formulaType": "standard",
    "groceryTaxExempt": false,
    "clothingTaxExempt": false,
    "summary": "North Dakota has a 5.00% state rate plus local option taxes averaging 1.96%, keeping the combined average near 6.96% and the maximum at 7.50%. Groceries and clothing are taxable.",
    "state": "north-dakota",
    "rate": 5,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "ohio",
    "name": "Ohio",
    "abbr": "OH",
    "statutoryStateRate": 5.75,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 1.47,
    "maxLocalRate": 2.25,
    "hasNoSalesTax": false,
    "hasLocalTax": true,
    "formulaType": "standard",
    "groceryTaxExempt": false,
    "clothingTaxExempt": false,
    "summary": "Ohio charges 5.75% statewide with county and transit taxes averaging 1.47%, for a combined average near 7.22% and a maximum of 8.00%. Groceries and clothing are taxable.",
    "state": "ohio",
    "rate": 5.75,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "oklahoma",
    "name": "Oklahoma",
    "abbr": "OK",
    "statutoryStateRate": 4.5,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 4,
    "maxLocalRate": 4.5,
    "hasNoSalesTax": false,
    "hasLocalTax": true,
    "formulaType": "standard",
    "groceryTaxExempt": false,
    "clothingTaxExempt": false,
    "summary": "Oklahoma's 4.50% state rate is combined with local taxes averaging 4.00%, giving a combined average near 8.50% and a maximum of 9.00%. Groceries are taxed at a reduced 0.50% rate; clothing is fully taxable.",
    "state": "oklahoma",
    "rate": 4.5,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "oregon",
    "name": "Oregon",
    "abbr": "OR",
    "statutoryStateRate": 0,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 0,
    "maxLocalRate": 0,
    "hasNoSalesTax": true,
    "hasLocalTax": false,
    "formulaType": "no_tax",
    "groceryTaxExempt": true,
    "clothingTaxExempt": true,
    "summary": "Oregon has no sales tax of any kind, making it one of five states where groceries, clothing, and all other goods are purchased completely tax-free.",
    "state": "oregon",
    "rate": 0,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "pennsylvania",
    "name": "Pennsylvania",
    "abbr": "PA",
    "statutoryStateRate": 6,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 0.1,
    "maxLocalRate": 1,
    "hasNoSalesTax": false,
    "hasLocalTax": true,
    "formulaType": "standard",
    "groceryTaxExempt": true,
    "clothingTaxExempt": true,
    "summary": "Pennsylvania charges a flat 6.00% state sales tax with an additional 1% in parts of Allegheny County, keeping the typical combined rate near 6.10%. Most groceries and all clothing are exempt.",
    "state": "pennsylvania",
    "rate": 6,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "rhode-island",
    "name": "Rhode Island",
    "abbr": "RI",
    "statutoryStateRate": 7,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 0,
    "maxLocalRate": 0,
    "hasNoSalesTax": false,
    "hasLocalTax": false,
    "formulaType": "no_local",
    "groceryTaxExempt": true,
    "clothingTaxExempt": true,
    "summary": "Rhode Island charges 7.00% statewide with no local sales taxes. Groceries and clothing are both exempt from sales tax.",
    "state": "rhode-island",
    "rate": 7,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "south-carolina",
    "name": "South Carolina",
    "abbr": "SC",
    "statutoryStateRate": 6,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 1,
    "maxLocalRate": 2,
    "hasNoSalesTax": false,
    "hasLocalTax": true,
    "formulaType": "standard",
    "groceryTaxExempt": false,
    "clothingTaxExempt": false,
    "summary": "South Carolina charges 6.00% statewide with local option taxes averaging 1.00%, for a combined average near 7.00% and up to 8.00%. Groceries and clothing are taxable.",
    "state": "south-carolina",
    "rate": 6,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "south-dakota",
    "name": "South Dakota",
    "abbr": "SD",
    "statutoryStateRate": 4.5,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 1.6,
    "maxLocalRate": 2,
    "hasNoSalesTax": false,
    "hasLocalTax": true,
    "formulaType": "standard",
    "groceryTaxExempt": false,
    "clothingTaxExempt": false,
    "summary": "South Dakota's 4.20% state rate plus municipal taxes of up to 2.00% cap the combined rate at 6.20%. Groceries and clothing are taxable.",
    "state": "south-dakota",
    "rate": 4.5,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "tennessee",
    "name": "Tennessee",
    "abbr": "TN",
    "statutoryStateRate": 7,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 2.47,
    "maxLocalRate": 2.75,
    "hasNoSalesTax": false,
    "hasLocalTax": true,
    "formulaType": "standard",
    "groceryTaxExempt": false,
    "clothingTaxExempt": false,
    "summary": "Tennessee's state rate is 7.00%, and local taxes averaging 2.47% push combined rates as high as 9.75%. Groceries are taxed at a reduced state rate while clothing is fully taxable.",
    "state": "tennessee",
    "rate": 7,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "texas",
    "name": "Texas",
    "abbr": "TX",
    "statutoryStateRate": 6.25,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 1.95,
    "maxLocalRate": 2,
    "hasNoSalesTax": false,
    "hasLocalTax": true,
    "formulaType": "standard",
    "groceryTaxExempt": true,
    "clothingTaxExempt": true,
    "summary": "Texas charges 6.25% statewide with local option taxes of up to 2.00%, capping the combined rate at 8.25%. Groceries and most clothing under $100 are exempt from sales tax.",
    "state": "texas",
    "rate": 6.25,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "utah",
    "name": "Utah",
    "abbr": "UT",
    "statutoryStateRate": 4.7,
    "mandatoryLocalRate": 1.25,
    "avgOptionalLocalRate": 1.65,
    "maxLocalRate": 2.55,
    "hasNoSalesTax": false,
    "hasLocalTax": true,
    "formulaType": "mandatory_county",
    "groceryTaxExempt": false,
    "clothingTaxExempt": false,
    "summary": "Utah's pure statutory state rate is 4.85%, and a mandatory 1.25% county option tax — collected statewide on behalf of every county — sets the functional minimum base at 6.10%. Optional local surtaxes average 1.65%, for a combined average near 7.75% and a maximum of 8.65%. Groceries are taxed at a reduced 1.75% rate; clothing is taxable.",
    "state": "utah",
    "rate": 5.95,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "vermont",
    "name": "Vermont",
    "abbr": "VT",
    "statutoryStateRate": 6,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 0,
    "maxLocalRate": 0,
    "hasNoSalesTax": false,
    "hasLocalTax": false,
    "formulaType": "no_local",
    "groceryTaxExempt": true,
    "clothingTaxExempt": true,
    "summary": "Vermont charges 6.00% statewide with no local sales taxes. Groceries and clothing purchases under $120 are exempt from sales tax.",
    "state": "vermont",
    "rate": 6,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "virginia",
    "name": "Virginia",
    "abbr": "VA",
    "statutoryStateRate": 4.3,
    "mandatoryLocalRate": 1,
    "avgOptionalLocalRate": 0.45,
    "maxLocalRate": 0.7,
    "hasNoSalesTax": false,
    "hasLocalTax": true,
    "formulaType": "mandatory_county",
    "groceryTaxExempt": true,
    "clothingTaxExempt": false,
    "summary": "Virginia's pure statutory state rate is 4.30%, and a mandatory 1.00% local levy raises the minimum base charged in every locality to 5.30%. Localities may add up to 0.70% more for a maximum of 6.00%. Groceries for home consumption are exempt; clothing is taxable.",
    "state": "virginia",
    "rate": 5.3,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "washington",
    "name": "Washington",
    "abbr": "WA",
    "statutoryStateRate": 6.5,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 2.88,
    "maxLocalRate": 3.6,
    "hasNoSalesTax": false,
    "hasLocalTax": true,
    "formulaType": "standard",
    "groceryTaxExempt": true,
    "clothingTaxExempt": false,
    "summary": "Washington's 6.50% state rate is combined with county and city taxes averaging 2.88%, giving a statewide average near 9.38% and rates above 10% in Seattle. Groceries are exempt, but clothing is fully taxable.",
    "state": "washington",
    "rate": 6.5,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "west-virginia",
    "name": "West Virginia",
    "abbr": "WV",
    "statutoryStateRate": 6,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 0.5,
    "maxLocalRate": 1,
    "hasNoSalesTax": false,
    "hasLocalTax": true,
    "formulaType": "standard",
    "groceryTaxExempt": false,
    "clothingTaxExempt": false,
    "summary": "West Virginia charges 6.00% statewide with county option taxes averaging 0.50%, for a combined average near 6.50% and up to 7.00%. Groceries and clothing are taxable.",
    "state": "west-virginia",
    "rate": 6,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "wisconsin",
    "name": "Wisconsin",
    "abbr": "WI",
    "statutoryStateRate": 5,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 0.53,
    "maxLocalRate": 1.5,
    "hasNoSalesTax": false,
    "hasLocalTax": true,
    "formulaType": "standard",
    "groceryTaxExempt": true,
    "clothingTaxExempt": false,
    "summary": "Wisconsin charges 5.00% statewide with county and municipal taxes averaging 0.53%, for a combined average near 5.53% and a maximum of 6.50%. Groceries are exempt; clothing is taxable.",
    "state": "wisconsin",
    "rate": 5,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  },
  {
    "id": "wyoming",
    "name": "Wyoming",
    "abbr": "WY",
    "statutoryStateRate": 4,
    "mandatoryLocalRate": 0,
    "avgOptionalLocalRate": 1,
    "maxLocalRate": 2,
    "hasNoSalesTax": false,
    "hasLocalTax": true,
    "formulaType": "standard",
    "groceryTaxExempt": false,
    "clothingTaxExempt": false,
    "summary": "Wyoming has a low 4.00% state rate with local option taxes averaging 1.00%, keeping the combined rate near 5.00% and below 6.00%. Groceries and clothing are taxable.",
    "state": "wyoming",
    "rate": 4,
    "lastUpdatedMs": 1792495422774,
    "lastUpdatedISO": "2026-10-20T11:23:42.774Z"
  }
]