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<!DOCTYPE html><html lang="en"> <head><meta charset="utf-8"><script src="/js/uswds-init.min.js"></script><link rel="stylesheet" href="/styles/styles.css"><link rel="icon" type="image/png" sizes="32x32" href="/images/favicon-32x32.png"><link rel="icon" type="image/png" sizes="16x16" href="/images/favicon-16x16.png"><meta name="viewport" content="width=device-width"><meta name="generator" content="Astro v4.16.6"><meta name="description" content="Find out about state sales tax with information from each state taxation authority."><meta property="og:title" content="Tax Information by State"><meta property="og:url" content="https://smartpay.gsa.gov/smarttax/tax-information-by-state/"><meta property="og:image" content="https://smartpay.gsa.gov/images/smartpay_meta_og_image.jpg"><title>Tax Information by State</title><script async type="text/javascript" src="https://dap.digitalgov.gov/Universal-Federated-Analytics-Min.js?agency=GSA" id="_fed_an_ua_tag"></script><style>main img{width:49%}main table img{width:120px} </style></head> <body> <div id="app" class="grid-row flex flex-column height-full"> <a class="usa-skipnav" href="#main-content">Skip to main content</a> <section class="usa-banner" aria-label="Official website of the United States government"> <div class="usa-accordion"> <header class="usa-banner__header"> <div class="usa-banner__inner"> <div class="grid-col-auto"> <img aria-hidden="true" class="usa-banner__header-flag" src="/_astro/us_flag_small.CbkUTVbq.png" alt=""> </div> <div class="grid-col-fill tablet:grid-col-auto" aria-hidden="true"> <p class="usa-banner__header-text"> An official website of the United States government </p> <p class="usa-banner__header-action">Here鈥檚 how you know</p> </div> <button type="button" class="usa-accordion__button usa-banner__button" aria-expanded="false" aria-controls="gov-banner-default-default"> <span class="usa-banner__button-text">Here鈥檚 how you know</span> </button> </div> </header> <div class="usa-banner__content usa-accordion__content" id="gov-banner-default-default"> <div class="grid-row grid-gap-lg"> <div class="usa-banner__guidance tablet:grid-col-6"> <img class="usa-banner__icon usa-media-block__img" src="/_astro/icon-dot-gov.G7P0ptbu.svg" role="img" alt="" aria-hidden="true"> <div class="usa-media-block__body"> <p> <strong>Official websites use .gov</strong><br>A <strong>.gov</strong> website belongs to an official government organization in the United States. </p> </div> </div> <div class="usa-banner__guidance tablet:grid-col-6"> <img width="16" height="11" class="usa-banner__icon usa-media-block__img" src="/_astro/icon-https.vV82jI7o.svg" role="img" alt="" aria-hidden="true"> <div class="usa-media-block__body"> <p> <strong>Secure .gov websites use HTTPS</strong><br>A <strong>lock</strong> ( <span class="icon-lock"><svg xmlns="http://www.w3.org/2000/svg" width="52" height="64" viewBox="0 0 52 64" class="usa-banner__lock-image" role="img" aria-labelledby="banner-lock-description-default" focusable="false"> <title id="banner-lock-title-default">Lock</title> <desc id="banner-lock-description-default">Locked padlock icon</desc> <path fill="#000000" fill-rule="evenodd" d="M26 0c10.493 0 19 8.507 19 19v9h3a4 4 0 0 1 4 4v28a4 4 0 0 1-4 4H4a4 4 0 0 1-4-4V32a4 4 0 0 1 4-4h3v-9C7 8.507 15.507 0 26 0zm0 8c-5.979 0-10.843 4.77-10.996 10.712L15 19v9h22v-9c0-6.075-4.925-11-11-11z"></path> </svg> </span>) or <strong>https://</strong> means you鈥檝e safely connected to the .gov website. Share sensitive information only on official, secure websites. </p> </div> </div> </div> </div> </div> </section> <div class="background flex-fill"> <header class="usa-header usa-header--extended"> <div class="usa-navbar"> <div class="usa-logo" id="header-logo"> <a href="/"> <img width="207.5" height="80" class="usa-logo-img" src="/_astro/gsa-smartpay-program-logo.UBkANK98.svg" alt="GSA SmartPay Logo" title="U.S. General Services Administration"> </a> </div> <button type="button" class="usa-menu-btn cursor-pointer">Menu</button> </div> <nav aria-label="Primary navigation" class="usa-nav"> <div class="usa-nav__inner"> <button type="button" class="usa-nav__close"> <img src="/_astro/close.nWYNp0Wc.svg" alt="Close"> </button> <ul id="header_main_menu" class="usa-nav__primary usa-accordion"> <li class="usa-nav__primary-item"><button type="button" class="usa-accordion__button usa-nav__link" aria-expanded="false" aria-controls="extended-nav-section-about"><span>About</span></button><ul id="extended-nav-section-about" class="usa-nav__submenu"><li class="usa-nav__submenu-item tablet:padding-x-1"><a href="/about/"><span>About GSA SmartPay</span></a></li><li class="usa-nav__submenu-item tablet:padding-x-1"><a href="/about/benefits/"><span>Benefits of the Program</span></a></li><li class="usa-nav__submenu-item tablet:padding-x-1"><a href="/about/business-lines/"><span>Business Lines</span></a></li><li class="usa-nav__submenu-item tablet:padding-x-1"><a href="/about/master-contract/"><span>Master Contract</span></a></li><li class="usa-nav__submenu-item tablet:padding-x-1"><a href="/about/logos/"><span>Logos and Designs</span></a></li><li class="usa-nav__submenu-item tablet:padding-x-1"><a href="/about/refunds/"><span>Refunds</span></a></li><li class="usa-nav__submenu-item tablet:padding-x-1"><a href="/about/strategic-payment-solutions/"><span>Strategic Payment Solutions</span></a></li><li class="usa-nav__submenu-item tablet:padding-x-1"><a href="/about/statistics/"><span>Statistics and Reports</span></a></li></ul></li><li class="usa-nav__primary-item"><button type="button" class="usa-accordion__button usa-nav__link" aria-expanded="false" aria-controls="extended-nav-section-how-it-works"><span>How It Works</span></button><ul id="extended-nav-section-how-it-works" class="usa-nav__submenu"><li class="usa-nav__submenu-item tablet:padding-x-1"><a href="/how-it-works/"><span>How GSA SmartPay Works</span></a></li><li class="usa-nav__submenu-item tablet:padding-x-1"><a href="/how-it-works/eligibility/"><span>Eligibility and the Application Process</span></a></li></ul></li><li class="usa-nav__primary-item"><button type="button" class="usa-accordion__button usa-nav__link" aria-expanded="false" aria-controls="extended-nav-section-stakeholders"><span>Stakeholders</span></button><ul id="extended-nav-section-stakeholders" class="usa-nav__submenu"><li class="usa-nav__submenu-item tablet:padding-x-1"><a href="/stakeholders/"><span>Key Players in the Process</span></a></li><li class="usa-nav__submenu-item tablet:padding-x-1"><a href="/stakeholders/program-coordinators/"><span>Program Coordinator Responsibilities</span></a></li><li class="usa-nav__submenu-item tablet:padding-x-1"><a href="/stakeholders/account-holders/"><span>Card/Account Holder Responsibilities</span></a></li></ul></li><li class="usa-nav__primary-item"><a href="/merchants/" class="usa-nav-link"><span>Merchants</span></a></li><li class="usa-nav__primary-item"><button type="button" class="usa-accordion__button usa-nav__link" aria-expanded="false" aria-controls="extended-nav-section-state-taxes"><span>State Taxes</span></button><ul id="extended-nav-section-state-taxes" class="usa-nav__submenu"><li class="usa-nav__submenu-item tablet:padding-x-1"><a href="/smarttax/tax-information-by-state/"><span>Tax Information by State</span></a></li><li class="usa-nav__submenu-item tablet:padding-x-1"><a href="/smarttax/resources/"><span>Tax Resources</span></a></li><li class="usa-nav__submenu-item tablet:padding-x-1"><a href="/smarttax/recognizing-your-account/"><span>Recognizing Charge Cards</span></a></li><li class="usa-nav__submenu-item tablet:padding-x-1"><a href="/smarttax/legal-history/"><span>State Tax Legal History</span></a></li></ul></li><li class="usa-nav__primary-item"><button type="button" class="usa-accordion__button usa-nav__link" aria-expanded="false" aria-controls="extended-nav-section-policies-&-audits"><span>Policies & Audits</span></button><ul id="extended-nav-section-policies-&-audits" class="usa-nav__submenu"><li class="usa-nav__submenu-item tablet:padding-x-1"><a href="/policies-and-audits/policies/"><span>Policies</span></a></li><li class="usa-nav__submenu-item tablet:padding-x-1"><a href="/policies-and-audits/audits/"><span>Audit Repository</span></a></li><li class="usa-nav__submenu-item tablet:padding-x-1"><a href="/policies-and-audits/smart-bulletins/"><span>Smart Bulletins</span></a></li></ul></li><li class="usa-nav__primary-item"><button type="button" class="usa-accordion__button usa-nav__link" aria-expanded="false" aria-controls="extended-nav-section-resources"><span>Resources</span></button><ul id="extended-nav-section-resources" class="usa-nav__submenu"><li class="usa-nav__submenu-item tablet:padding-x-1"><a href="/resources/tools/section-889/"><span>Section 889 Tools</span></a></li><li class="usa-nav__submenu-item tablet:padding-x-1"><a href="/resources/fascsa-order-check/"><span>FASCSA Order Check</span></a></li><li class="usa-nav__submenu-item tablet:padding-x-1"><a href="/resources/american-security-drone-act/"><span>American Security Drone Act of 2023</span></a></li><li class="usa-nav__submenu-item tablet:padding-x-1"><a href="/resources/visa-supplier-matching-service/"><span>Visa Supplier Matching Service</span></a></li><li class="usa-nav__submenu-item tablet:padding-x-1"><a href="/resources/publications/"><span>Publications and Videos</span></a></li><li class="usa-nav__submenu-item tablet:padding-x-1"><a href="/resources/events/"><span>Events</span></a></li><li class="usa-nav__submenu-item tablet:padding-x-1"><a href="/resources/forum-presentations/"><span>GSA SmartPay Training Forum Presentations</span></a></li></ul></li> </ul> <div class="usa-nav__secondary"> <ul class="usa-nav__secondary-links"> <li class="usa-nav__secondary-item"> <a href="https://training.smartpay.gsa.gov"> Training </a> </li> <li class="usa-nav__secondary-item"> <a href="/contact/"> Contact </a> </li> <li class="usa-nav__secondary-item"> <a href="/faq/"> FAQs </a> </li> </ul> <section aria-label="Search component"> <form class="usa-search usa-search--small" role="search" action="https://search.usa.gov/search" accept-charset="UTF-8" method="get"> <input type="hidden" name="affiliate" id="affiliate" value="gsa_smartpay" autocomplete="off"> <label class="usa-sr-only" for="query">Search</label> <input class="usa-input" id="query" autocomplete="off" type="search" name="query"> <button class="usa-button" type="submit"> <img width="48" height="48" src="/_astro/search--white.C0kgpAvv.svg" class="usa-search__submit-icon" alt="Search"> </button> </form> </section> </div> </div> </nav> </header> <div class="border-top-1px border-base-lightest wide-layout"> <section class="grid-container usa-section"> <div class="grid-row grid-gap"> <div class="usa-layout-docs__sidenav display-none desktop:display-block desktop:grid-col-4"> <nav class="sp_site_nav" aria-label="Secondary navigation"> <div class="sp_site_nav_title">State Taxes</div> <ul class="usa-sidenav"> <li class="usa-sidenav__item current"> <a class="usa-current" href="/smarttax/tax-information-by-state/">Tax Information by State </a> <ul class="usa-sidenav__sublist"> </ul> </li><li class="usa-sidenav__item"> <a href="/smarttax/resources/">Tax Resources </a> <ul class="usa-sidenav__sublist"> </ul> </li><li class="usa-sidenav__item"> <a href="/smarttax/recognizing-your-account/">Recognizing GSA SmartPay庐 Cards/Accounts </a> <ul class="usa-sidenav__sublist"> </ul> </li><li class="usa-sidenav__item"> <a href="/smarttax/legal-history/">State Tax Legal History </a> <ul class="usa-sidenav__sublist"> </ul> </li> </ul> </nav> </div> <main id="main-content" class="desktop:grid-col-8 usa-prose usa-layout-docs"> <h1>Tax Information by State</h1> <p class="usa-intro">State tax exemptions provided to GSA SmartPay card/account holders vary by state.</p> <p>The information displayed is based on the available information from the state taxation authority about sales tax and does not include other taxes assessed by county or local governments. As a card/account holder, you are responsible for working with the merchant to meet the requirements of the state. If the merchant has questions, they should reach out directly to the state.</p> <label class="usa-label text-bold" for="ddlstates">Select a state/US territory </label> <form id="state-tax-form" class="usa-form sp-inline-form margin-bottom-4"> <div class="usa-combo-box"> <select class="usa-select sp-inline-form-input" name="ddlstates" id="ddlstates"> <option value="alabama">Alabama</option><option value="alaska">Alaska</option><option value="american-samoa">American Samoa</option><option value="arizona">Arizona</option><option value="arkansas">Arkansas</option><option value="california">California</option><option value="colorado">Colorado</option><option value="connecticut">Connecticut</option><option value="delaware">Delaware</option><option value="district-of-columbia">District of Columbia</option><option value="florida">Florida</option><option value="georgia">Georgia</option><option value="guam">Guam</option><option value="hawaii">Hawaii</option><option value="idaho">Idaho</option><option value="illinois">Illinois</option><option value="indiana">Indiana</option><option value="iowa">Iowa</option><option value="kansas">Kansas</option><option value="kentucky">Kentucky</option><option value="louisiana">Louisiana</option><option value="maine">Maine</option><option value="maryland">Maryland</option><option value="massachusetts">Massachusetts</option><option value="michigan">Michigan</option><option value="minnesota">Minnesota</option><option value="mississippi">Mississippi</option><option value="missouri">Missouri</option><option value="montana">Montana</option><option value="nebraska">Nebraska</option><option value="nevada">Nevada</option><option value="new-hampshire">New Hampshire</option><option value="new-jersey">New Jersey</option><option value="new-mexico">New Mexico</option><option value="new-york">New York</option><option value="north-carolina">North Carolina</option><option value="north-dakota">North Dakota</option><option value="northern-mariana-islands">Northern Mariana Islands</option><option value="ohio">Ohio</option><option value="oklahoma">Oklahoma</option><option value="oregon">Oregon</option><option value="pennsylvania">Pennsylvania</option><option value="puerto-rico">Puerto Rico</option><option value="rhode-island">Rhode Island</option><option value="south-carolina">South Carolina</option><option value="south-dakota">South Dakota</option><option value="tennessee">Tennessee</option><option value="texas">Texas</option><option value="utah">Utah</option><option value="vermont">Vermont</option><option value="virgin-islands">Virgin Islands</option><option value="virginia">Virginia</option><option value="washington">Washington</option><option value="west-virginia">West Virginia</option><option value="wisconsin">Wisconsin</option><option value="wyoming">Wyoming</option> </select> </div> <button class="usa-button sp-inline-form-submit-button" type="submit" aria-label="Go to selected state">Go</button> </form> <script type="module">const base_url = "/"; function loadState(e) { e.preventDefault(); const dropdown = document.getElementById("ddlstates"); const state = dropdown.value; if (state) { // Create State Tax URL, replaced spaces in the selected value with dash to match URL pattern and prevent URL encoding const target=`${base_url}smarttax/tax-information-by-state/${state.replace(/\s+/g, '-').toLowerCase()}/`; window.location.href = target; } } document.getElementById("state-tax-form").addEventListener("submit", loadState); </script> </main> <div class="usa-layout-docs__sidenav desktop:display-none mobile:grid-col-12"> <nav class="sp_site_nav" aria-label="Secondary navigation"> <div class="sp_site_nav_title">State Tax Information</div> <ul class="usa-sidenav"> <li class="usa-sidenav__item current"> <a class="usa-current" href="/smarttax/tax-information-by-state/">Tax Information by State </a> <ul class="usa-sidenav__sublist"> </ul> </li><li class="usa-sidenav__item"> <a href="/smarttax/resources/">Tax Resources </a> <ul class="usa-sidenav__sublist"> </ul> </li><li class="usa-sidenav__item"> <a href="/smarttax/recognizing-your-account/">Recognizing GSA SmartPay庐 Cards/Accounts </a> <ul class="usa-sidenav__sublist"> </ul> </li><li class="usa-sidenav__item"> <a href="/smarttax/legal-history/">State Tax Legal History </a> <ul class="usa-sidenav__sublist"> </ul> </li> </ul> </nav> </div> </div> </section> </div> </div> <div class="usa-identifier"> <section class="usa-identifier__section usa-identifier__section--masthead" aria-label="Agency identifier,"> <div class="usa-identifier__container"> <div class="usa-identifier__logos"> <a href="" class="usa-identifier__logo"><img width="48" height="48" class="usa-identifier__logo-img" src="/_astro/gsa-logo.Cl0pULzc.svg" alt="GSA logo"></a> </div> <section class="usa-identifier__identity" aria-label="Agency description,"> <p class="usa-identifier__identity-domain">smartpay.gsa.gov</p> <p class="usa-identifier__identity-disclaimer"> An official website of the <a href="https://gsa.gov" class="usa-link">General Services Administration</a> </p> </section> </div> </section> <nav class="usa-identifier__section usa-identifier__section--required-links" aria-label="Important links,"> <div class="usa-identifier__container"> <ul class="usa-identifier__required-links-list"> <li class="usa-identifier__required-links-item"> <a href="https://www.gsa.gov/about-us" class="usa-identifier__required-link usa-link">About GSA</a> </li> <li class="usa-identifier__required-links-item"> <a href="https://www.gsa.gov/website-information/accessibility-aids" class="usa-identifier__required-link usa-link">Accessibility statement</a> </li> <li class="usa-identifier__required-links-item"> <a href="https://www.gsa.gov/reference/freedom-of-information-act-foia" class="usa-identifier__required-link usa-link">FOIA requests</a> </li> <li class="usa-identifier__required-links-item"> <a href="https://www.gsa.gov/reference/civil-rights-programs/notification-and-federal-employee-antidiscrimination-and-retaliation-act-of-2002" class="usa-identifier__required-link usa-link">No FEAR Act data</a> </li> <li class="usa-identifier__required-links-item"> <a href="https://www.gsaig.gov/" class="usa-identifier__required-link usa-link">Office of the Inspector General</a> </li> <li class="usa-identifier__required-links-item"> <a href="https://www.gsa.gov/reference/reports/budget-performance" class="usa-identifier__required-link usa-link">Performance reports</a> </li> <li class="usa-identifier__required-links-item"> <a href="https://www.gsa.gov/website-information/website-policies" class="usa-identifier__required-link usa-link">Privacy policy</a> </li> </ul> </div> </nav> <section class="usa-identifier__section usa-identifier__section--usagov" aria-label="U.S. government information and services,"> <div class="usa-identifier__container"> <div class="usa-identifier__usagov-description"> Looking for U.S. government information and services?  </div> <a href="https://www.usa.gov/" class="usa-link--external">Visit USA.gov</a> </div> </section> </div> </div> <script src="/js/uswds.min.js"></script> </body> </html>