TABLE B

Sales Tax Provisions

State

State Tax Rate (%)

Local Tax Rate (%)

Total Tax Rate (%)

Manufacturing Machinery and Equipment Tax Rate (%)

Electricity Tax Rate (a)

 
Alabama

Urban

4

3

7

2.875

E (b)

Rural

4

3

7

3.375

E (b)

Suburban

4

4

8

3.25

E (b)
Arkansas

Urban

5.125

2

7.125

E

7.125*

Rural

5.125

3

8.125

E

8.125*

Suburban

5.125

2

7.125

E

7.125*
Florida

 

Urban

 

6

 

0

 

6

 

no local

 

E

Nonmanufacturing

7

Rural

6

0

6

no local

E

7

Suburban

6

0

6

no local

E

7
Georgia

Urban

4

3

7

E

7*

Rural

4

2

6

E

6*

Suburban

4

3

7

E

7*
Louisiana

Urban

4

5

9

9

4*

Rural

4

4

8

8

4*

Suburban

4

4.5

8.5

8.5

4*
Mississippi

Urban

7

0

7

1.5

1.5*

Phasing out

electricity tax

 

Rural

7

0

7

1.5

1.5*

Suburban

7

0

7

1.5

1.5*
North Carolina

 

Urban

 

4

 

2.5

 

6.5

 

1% (maximum of $80)

 

2.83*

Commercial

3 .0*

Rural

4

2

6

1% (maximum of $80)

 

2.83*

3 .0*

Suburban

4

2

6

1% (maximum of $80)

 

2.83*

3 .0*
Oklahoma

Urban

4.5

3.375

7.875

E

7.875*

Rural

4.5

2

6.5

E

6.5*

Suburban

4.5

3.25

7.75

E

7.75*
South Carolina

Urban

5

1

6

E

E

Rural

5

0

5

E

E

Suburban

5

1

6

E

E
Tennessee

 

Urban

 

6

 

2.25

 

8.25

 

E

 

E

Nonmanufacturing

1.5

Rural

6

2.25

8.25

E

E

1.5

Suburban

6

2.25

8.25

E

E

1.5
Texas

Urban

6.25

2

8.25

E

E

Rural

6.25

1.5

7.75

E

E

Suburban

6.25

2

8.25

E

E
Virginia

Urban

3.5

1

4.5

E

E

Rural

3.5

1

4.5

E

E

Suburban

3.5

1

4.5

E

E

(a) Manufacturing electricity is assumed to be 80% of electricity used, 20% nonmanufacturing.

(b) First $40,000 of electricity per month is taxed at 4%.

* Rate applied to all electricity, manufacturing and nonmanufacturing.

E=Exempt