Tax-Rates.org - Use Tax Rates By State

Each of the 45 states with a state sales tax also has a complementary use tax, designed to prevent out-of-state or online purchases from escaping the state sales tax. Unlike a sales tax, the use tax is self-assessed by individual taxpayers, and in most states people are expected to voluntarily pay any use tax due on their state income tax returns.

Due to enforcement difficulties, use taxes nationwide have historically had low rates of awareness and compliance. As a result, many states are seeking to impose direct sales taxes on purchases previously covered by the use tax - including purchases from online retailers like Amazon.com.

This table displays the base use tax for each of the fifty states. Many states allow local governments to charge a local sales tax in addition to the statewide sales tax, which can affect the actual use tax rate in any locality.

State Use Tax Rates [1]
Alabama
No Use Tax
Alaska
No Use Tax
Arizona
No Use Tax
Arkansas
No Use Tax
California
No Use Tax
Colorado
No Use Tax
Connecticut
No Use Tax
Delaware
No Use Tax
District of Columbia
No Use Tax
Florida
No Use Tax
Georgia
No Use Tax
Hawaii
No Use Tax
Idaho
No Use Tax
Illinois
No Use Tax
Indiana
No Use Tax
Iowa
No Use Tax
Kansas
No Use Tax
Kentucky
No Use Tax
Louisiana
No Use Tax
Maine
No Use Tax
Maryland
No Use Tax
Massachusetts
No Use Tax
Michigan
No Use Tax
Minnesota
No Use Tax
Mississippi
No Use Tax
Missouri
No Use Tax
Montana
No Use Tax
Nebraska
No Use Tax
Nevada
No Use Tax
New Hampshire
No Use Tax
New Jersey
No Use Tax
New Mexico
No Use Tax
New York
No Use Tax
North Carolina
No Use Tax
North Dakota
No Use Tax
Ohio
No Use Tax
Oklahoma
No Use Tax
Oregon
No Use Tax
Pennsylvania
No Use Tax
Puerto Rico
No Use Tax
Rhode Island
No Use Tax
South Carolina
No Use Tax
South Dakota
No Use Tax
Tennessee
No Use Tax
Texas
No Use Tax
Utah
No Use Tax
Vermont
No Use Tax
Virginia
No Use Tax
Washington
No Use Tax
West Virginia
No Use Tax
Wisconsin
No Use Tax
Wyoming
No Use Tax

1. The provided use tax rates do not account for local county or city use taxes, and only apply to certain out-of-state purchases for which no (or less) sales tax was paid


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