Sales and Use Tax Rates Current Tax Rates (Effective July 1, 2024)Historical Total General State, Local, and Transit RatesEffective Dates of Local and Transit Tax RatesTax Charts and other Tax Rate Documents Items Subject Only to the General 4.75% State Rate (Local and Transit Rates do not Apply) Items Subject to the 7% Combined General Rate Items Subject to a Miscellaneous Rate Tab/Accordion Items Items Subject Only to the General 4.75% State Rate (Local and Transit Rates do not Apply) Manufactured and Modular HomesAircraft and Qualified Jet Engines Items Subject to the 7% Combined General Rate Telecommunications Service and Ancillary ServiceVideo Programming ServiceSpirituous LiquorElectricityPiped Natural GasAviation Gasoline And Jet Fuel Items Subject to a Miscellaneous Rate BoatsFood, Non-Qualifying Food, and Prepaid Meal Plans Related Content General Guidance for a Local Sales and Use Tax Rate Increase On This Page Jump Links Off