Sales tax and licensing facts by state

For each state we have checked, the sales tax rate, how local taxes add to it, who licenses locksmiths, and the boards that license plumbers, electricians and HVAC contractors — every fact linked to the official page it comes from, with the date we last checked it.

50 states and the District of Columbia checked so far

Alabama

  • 4% state sales tax rate
  • Locksmith license required
  • Trade licensing: plumbing, electrical, HVAC

Last checked October 4, 2026

Alaska

  • No general state sales tax
  • Alaska has no statewide sales tax, but cities and boroughs can levy their own, and a business files with the local municipality. Each municipality decides what is taxable, and state law no longer caps the local rate.
  • Trade licensing: plumbing, electrical, HVAC

Last checked October 4, 2026

Arizona

  • 5.6% state sales tax rate
  • Trade licensing: plumbing, electrical, HVAC
  • 3 city pages

Last checked October 4, 2026

Arkansas

  • 6.5% state sales tax rate
  • Trade licensing: plumbing, electrical, HVAC

Last checked October 4, 2026

California

  • 7.25% state sales tax rate
  • Locksmith license required
  • Trade licensing: plumbing, electrical, HVAC
  • 6 city pages

Last checked October 4, 2026

Colorado

  • 2.9% state sales tax rate
  • Trade licensing: plumbing, electrical
  • 1 city page

Last checked October 4, 2026

Connecticut

  • 6.35% state sales tax rate
  • Locksmith license required
  • Trade licensing: plumbing, electrical, HVAC

Last checked October 4, 2026

Delaware

  • Gross receipts tax (instead of a sales tax)
  • Delaware charges no sales tax at the state or local level. Instead, a gross receipts tax is levied on the seller of goods or services rather than on the consumer, at rates that currently range from 0.0945% to 1.9914% depending on the business activity.
  • Trade licensing: plumbing, electrical, HVAC

Last checked October 4, 2026

District of Columbia

  • 6% district sales tax rate
  • Trade licensing: plumbing, electrical, HVAC
  • 1 city page

Last checked October 4, 2026

Florida

  • 6% state sales tax rate
  • Trade licensing: plumbing, electrical, HVAC
  • 4 city pages

Last checked October 4, 2026

Georgia

  • 4% state sales tax rate
  • Trade licensing: plumbing, electrical, HVAC
  • 1 city page

Last checked October 4, 2026

Hawaii

  • General Excise Tax (instead of a sales tax)
  • Hawaii has no sales tax. Its general excise tax (GET) is a tax on businesses' gross receipts: 4.5% for retail goods and services, contracting and similar activities (which includes a 0.5% surcharge all four counties have adopted) and 0.5% for wholesaling and manufacturing. A business may pass the tax on to customers, up to 4.712%.
  • Trade licensing: plumbing, electrical, HVAC

Last checked October 4, 2026

Idaho

  • 6% state sales tax rate
  • Trade licensing: plumbing, electrical, HVAC

Last checked October 4, 2026

Illinois

  • 6.25% state sales tax rate
  • Locksmith license required
  • Trade licensing: plumbing
  • 1 city page

Last checked October 4, 2026

Indiana

  • 7% state sales tax rate, up to 7% combined
  • Trade licensing: plumbing
  • 1 city page

Last checked October 4, 2026

Iowa

  • 6% state sales tax rate, up to 7% combined
  • Trade licensing: plumbing, electrical, HVAC

Last checked October 4, 2026

Kansas

  • 6.5% state sales tax rate

Last checked October 4, 2026

Kentucky

  • 6% state sales tax rate, up to 6% combined
  • Trade licensing: plumbing, electrical, HVAC
  • 1 city page

Last checked October 4, 2026

Louisiana

  • 5% state sales tax rate
  • Locksmith license required
  • Trade licensing: plumbing, electrical, HVAC
  • 1 city page

Last checked October 4, 2026

Maine

  • 5.5% state sales tax rate
  • Trade licensing: plumbing, electrical, HVAC

Last checked October 4, 2026

Maryland

  • 6% state sales tax rate, up to 6% combined
  • Locksmith license required
  • Trade licensing: plumbing, electrical, HVAC
  • 1 city page

Last checked October 4, 2026

Massachusetts

  • 6.25% state sales tax rate
  • Trade licensing: plumbing, electrical, HVAC
  • 1 city page

Last checked October 4, 2026

Michigan

  • 6% state sales tax rate, up to 6% combined
  • Trade licensing: plumbing, electrical, HVAC
  • 1 city page

Last checked October 4, 2026

Minnesota

  • 6.875% state sales tax rate
  • Trade licensing: plumbing, electrical
  • 1 city page

Last checked October 4, 2026

Mississippi

  • 7% state sales tax rate
  • Trade licensing: plumbing, electrical, HVAC

Last checked October 4, 2026

Missouri

  • 4.225% state sales tax rate
  • Trade licensing: electrical
  • 2 city pages

Last checked October 4, 2026

Montana

  • No general state sales tax
  • Certain resort communities and areas, including Whitefish, Red Lodge and Big Sky, levy a local resort tax of up to 3% on lodging, food and drink service, destination recreation and luxuries. The Department of Revenue says it does not administer that tax.
  • Trade licensing: plumbing, electrical

Last checked October 4, 2026

Nebraska

  • 5.5% state sales tax rate, up to 7.5% combined
  • Trade licensing: electrical, HVAC
  • 1 city page

Last checked October 4, 2026

Nevada

  • 6.85% state sales tax rate
  • Locksmith license required
  • Trade licensing: plumbing, electrical, HVAC
  • 1 city page

Last checked October 4, 2026

New Hampshire

  • No general state sales tax
  • Trade licensing: plumbing, electrical

Last checked October 4, 2026

New Jersey

  • 6.625% state sales tax rate
  • Locksmith license required
  • Trade licensing: plumbing, electrical, HVAC

Last checked October 4, 2026

New Mexico

  • 4.875% state gross receipts tax rate
  • Trade licensing: plumbing, electrical, HVAC
  • 1 city page

Last checked October 4, 2026

New York

  • 4% state sales tax rate
  • 1 city page

Last checked October 4, 2026

North Carolina

  • 4.75% state sales tax rate
  • Locksmith license required
  • Trade licensing: plumbing, electrical, HVAC
  • 2 city pages

Last checked October 4, 2026

North Dakota

  • 5% state sales tax rate
  • Trade licensing: plumbing, electrical

Last checked October 4, 2026

Ohio

  • 5.75% state sales tax rate, up to 8.75% combined
  • Trade licensing: plumbing, electrical, HVAC
  • 2 city pages

Last checked October 4, 2026

Oklahoma

  • 4.5% state sales tax rate
  • Locksmith license required
  • Trade licensing: plumbing, electrical, HVAC
  • 1 city page

Last checked October 4, 2026

Oregon

  • No general state sales tax
  • Trade licensing: plumbing, electrical, HVAC
  • 1 city page

Last checked October 4, 2026

Pennsylvania

  • 6% state sales tax rate, up to 8% combined
  • 2 city pages

Last checked October 4, 2026

Rhode Island

  • 7% state sales tax rate
  • Trade licensing: plumbing, electrical, HVAC

Last checked October 4, 2026

South Carolina

  • 6% state sales tax rate, up to 9% combined
  • Trade licensing: plumbing, electrical, HVAC

Last checked October 4, 2026

South Dakota

  • 4.2% state sales tax rate
  • Trade licensing: plumbing, electrical

Last checked October 4, 2026

Tennessee

  • 7% state sales tax rate, up to 9.75% combined
  • No state locksmith license
  • Trade licensing: plumbing, electrical
  • 2 city pages

Last checked October 4, 2026

Texas

  • 6.25% state sales tax rate, up to 8.25% combined
  • Locksmith license required
  • Trade licensing: plumbing, electrical, HVAC
  • 6 city pages

Last checked October 4, 2026

Utah

  • 4.85% state sales tax rate
  • Trade licensing: plumbing, electrical, HVAC
  • 1 city page

Last checked October 4, 2026

Vermont

  • 6% state sales tax rate, up to 7% combined
  • Trade licensing: plumbing, electrical, HVAC

Last checked October 4, 2026

Virginia

  • 4.3% state sales tax rate, up to 7% combined
  • Locksmith license required
  • Trade licensing: plumbing, electrical, HVAC
  • 1 city page

Last checked October 4, 2026

Washington

  • 6.5% state sales tax rate, up to 10.7% combined
  • Trade licensing: plumbing, electrical
  • 1 city page

Last checked October 4, 2026

West Virginia

  • 6% state sales tax rate, up to 7% combined
  • Trade licensing: plumbing, electrical, HVAC

Last checked October 4, 2026

Wisconsin

  • 5% state sales tax rate, up to 7.9% combined
  • Trade licensing: plumbing, electrical, HVAC
  • 1 city page

Last checked October 4, 2026

Wyoming

  • 4% state sales tax rate, up to 9% combined
  • Trade licensing: electrical

Last checked October 4, 2026

These facts summarize the official pages linked next to each one. Rates and rules change, so check the source before you rely on a fact. This is not legal or tax advice.

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