US Sales Tax Calculator

State Rules Resource

Sales Tax Exemptions By State

Direct Answer

Sales tax exemptions are state-specific. A resale certificate, nonprofit purchase, grocery item, medicine, manufacturing input, or tax holiday can be treated differently depending on the state, product, buyer, documentation, and transaction purpose.

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Beverly Hills, California combined rate

9.5%

Example ZIP-level estimate for Beverly Hills, California.

State tax
$7.25
Local tax
$2.25
Total tax
$9.50
Final amount
$109.50

How To Research Exemptions By State

Start with the state where the sale is sourced, then check whether the exemption is based on the item, buyer, use case, or certificate. A general exemption article is useful for the concept, but the final answer usually comes from state revenue guidance.

For ecommerce and invoicing workflows, keep the exemption check tied to the customer record, transaction date, product category, and certificate status.

  • Product exemptions: groceries, medicine, clothing, digital goods, services, manufacturing inputs, and agricultural items.
  • Buyer exemptions: government, nonprofit, resale, exempt organization, or direct-pay permit purchases.
  • Documentation checks: certificate state, certificate type, expiration, buyer name, and product/use match.

Why State Pages Matter

A state page gives the rate context first: state rate, local rate, maximum local variation, ZIP estimate, and official source. From there, the exemption question can be connected to the rate question instead of treated as a separate generic article.

State Sources

Official State Exemption Starting Points

StateCalculator ContextOfficial Source
AlabamaAlabama sales tax calculatorAlabama Department of Revenue sales and use tax
AlaskaAlaska sales tax calculatorAlaska Department of Revenue Tax Division
ArizonaArizona sales tax calculatorArizona Department of Revenue transaction privilege tax
ArkansasArkansas sales tax calculatorArkansas DFA sales and use tax
CaliforniaCalifornia sales tax calculatorCalifornia CDTFA sales and use tax
ColoradoColorado sales tax calculatorColorado Department of Revenue sales tax
ConnecticutConnecticut sales tax calculatorConnecticut DRS sales and use tax
DelawareDelaware sales tax calculatorDelaware Division of Revenue
FloridaFlorida sales tax calculatorFlorida Department of Revenue sales tax
GeorgiaGeorgia sales tax calculatorGeorgia Department of Revenue sales and use tax
HawaiiHawaii sales tax calculatorHawaii Department of Taxation general excise tax
IdahoIdaho sales tax calculatorIdaho State Tax Commission sales and use tax
IllinoisIllinois sales tax calculatorIllinois Department of Revenue sales tax
IndianaIndiana sales tax calculatorIndiana Department of Revenue sales tax
IowaIowa sales tax calculatorIowa Department of Revenue sales and use tax
KansasKansas sales tax calculatorKansas Department of Revenue sales tax
KentuckyKentucky sales tax calculatorKentucky Department of Revenue sales and use tax
LouisianaLouisiana sales tax calculatorLouisiana Department of Revenue sales tax
MaineMaine sales tax calculatorMaine Revenue Services sales and use tax
MarylandMaryland sales tax calculatorMaryland sales and use tax
MassachusettsMassachusetts sales tax calculatorMassachusetts sales and use tax
MichiganMichigan sales tax calculatorMichigan Treasury sales and use tax
MinnesotaMinnesota sales tax calculatorMinnesota Department of Revenue sales and use tax
MississippiMississippi sales tax calculatorMississippi Department of Revenue sales and use tax
MissouriMissouri sales tax calculatorMissouri Department of Revenue sales and use tax
MontanaMontana sales tax calculatorMontana Department of Revenue business taxes
NebraskaNebraska sales tax calculatorNebraska Department of Revenue sales and use tax
NevadaNevada sales tax calculatorNevada Department of Taxation sales and use tax
New HampshireNew Hampshire sales tax calculatorNew Hampshire Department of Revenue Administration
New JerseyNew Jersey sales tax calculatorNew Jersey Treasury sales and use tax
New MexicoNew Mexico sales tax calculatorNew Mexico Taxation and Revenue gross receipts tax
New YorkNew York sales tax calculatorNew York sales tax
North CarolinaNorth Carolina sales tax calculatorNorth Carolina Department of Revenue sales and use tax
North DakotaNorth Dakota sales tax calculatorNorth Dakota sales and use tax
OhioOhio sales tax calculatorOhio sales and use tax
OklahomaOklahoma sales tax calculatorOklahoma Tax Commission sales and use tax
OregonOregon sales tax calculatorOregon Department of Revenue
PennsylvaniaPennsylvania sales tax calculatorPennsylvania sales and use tax
Rhode IslandRhode Island sales tax calculatorRhode Island sales and use tax
South CarolinaSouth Carolina sales tax calculatorSouth Carolina Department of Revenue sales tax
South DakotaSouth Dakota sales tax calculatorSouth Dakota Department of Revenue sales and use tax
TennesseeTennessee sales tax calculatorTennessee Department of Revenue sales and use tax
TexasTexas sales tax calculatorTexas Comptroller sales and use tax
UtahUtah sales tax calculatorUtah State Tax Commission sales tax
VermontVermont sales tax calculatorVermont sales and use tax
VirginiaVirginia sales tax calculatorVirginia sales and use tax
WashingtonWashington sales tax calculatorWashington Department of Revenue retail sales tax
West VirginiaWest Virginia sales tax calculatorWest Virginia sales and use tax
WisconsinWisconsin sales tax calculatorWisconsin Department of Revenue sales and use tax
WyomingWyoming sales tax calculatorWyoming Department of Revenue sales and use tax
District of ColumbiaDistrict of Columbia sales tax calculatorDistrict of Columbia sales and use tax

FAQ

Sales Tax Questions

Are sales tax exemptions the same in every state?+

No. Exemptions vary by state, product, buyer, transaction type, certificate rules, and sometimes by date or price threshold.

What is the most common sales tax exemption?+

Resale is one of the most common exemptions, but it usually requires a valid resale certificate and proper recordkeeping.

Can a ZIP code decide whether an item is exempt?+

ZIP code can help estimate local rates, but exemption rules usually depend on state law, product category, buyer type, and documentation.

Should sellers verify exemptions with official sources?+

Yes. Sellers should verify state-specific exemption guidance and retain certificates before treating a taxable sale as exempt.

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Use these pages to verify rate logic, ZIP accuracy, ecommerce obligations, and state-level data before relying on an estimate.