2021 Optional State Sales Tax Tables Income Family Size Family Size Family Size But At less Over Over Over least than 1 2 3 4 5 5 1 2 3 4 5 5 1 2 3 4 5 5 Alabama 1 4.0000% Arizona 2 5.6000% Arkansas 2 6.5000% $0 $20,000 252 294 323 345 363 389 246 280 302 319 332 352 283 318 341 358 372 391 $20,000 $30,000 360 421 461 493 519 555 363 413 445 470 491 519 433 488 523 549 571 600 $30,000 $40,000 415 485 531 567 597 639 423 481 519 548 572 605 513 578 620 651 677 712 $40,000 $50,000 461 538 590 630 663 710 475 540 582 615 641 678 582 656 704 739 768 808 $50,000 $60,000 502 586 642 685 721 772 520 591 638 674 703 744 645 726 779 819 851 895 $60,000 $70,000 538 628 688 735 773 827 561 638 688 727 758 802 701 790 848 891 926 975 $70,000 $80,000 571 666 730 780 821 878 599 681 734 775 809 856 754 849 911 958 996 1048 $80,000 $90,000 601 702 769 821 864 925 634 720 777 820 856 906 802 905 971 1020 1061 1116 $90,000 $100,000 630 735 805 860 905 968 666 757 817 863 900 952 849 957 1027 1079 1122 1181 $100,000 $120,000 667 778 853 911 958 1025 709 806 870 919 959 1014 910 1027 1102 1158 1204 1267 $120,000 $140,000 716 835 915 976 1028 1099 765 870 939 991 1034 1094 991 1118 1199 1261 1311 1380 $140,000 $160,000 760 887 971 1037 1091 1167 817 929 1002 1058 1104 1168 1066 1203 1291 1358 1412 1486 $160,000 $180,000 801 934 1023 1092 1149 1229 865 983 1061 1120 1169 1236 1136 1282 1376 1447 1505 1584 $180,000 $200,000 839 978 1072 1144 1204 1288 910 1034 1116 1178 1229 1300 1202 1357 1456 1532 1593 1677 $200,000 $225,000 878 1024 1122 1198 1260 1348 956 1087 1173 1238 1292 1367 1271 1435 1541 1620 1685 1774 $225,000 $250,000 920 1073 1176 1255 1320 1412 1006 1143 1234 1303 1359 1438 1346 1519 1631 1716 1784 1879 $250,000 $275,000 960 1119 1226 1308 1376 1472 1052 1196 1291 1363 1423 1505 1416 1599 1717 1806 1878 1977 $275,000 $300,000 997 1162 1273 1359 1430 1529 1097 1247 1346 1421 1483 1568 1484 1675 1799 1892 1968 2072 $300,000 or more 1213 1414 1549 1653 1739 1859 1358 1544 1666 1759 1835 1941 1887 2132 2290 2409 2506 2640 Income California 3 7.2500% Colorado 2 2.9000% Connecticut 4 6.3500% $0 $20,000 314 356 384 405 422 446 127 138 144 150 154 159 218 237 248 257 264 273 $20,000 $30,000 458 520 560 591 616 651 191 208 218 226 232 241 337 366 384 397 408 423 $30,000 $40,000 532 603 650 686 715 755 225 245 257 266 273 283 401 435 457 473 486 503 $40,000 $50,000 595 674 726 766 799 844 254 276 290 301 309 320 457 496 521 539 553 573 $50,000 $60,000 650 737 794 837 873 922 280 305 320 331 341 353 508 551 578 598 614 636 $60,000 $70,000 700 793 855 901 940 993 304 330 347 359 369 383 554 601 631 653 670 694 $70,000 $80,000 745 845 910 960 1001 1057 325 354 372 385 396 410 597 648 680 703 722 747 $80,000 $90,000 787 892 961 1014 1057 1117 346 376 395 409 420 435 637 691 725 750 771 798 $90,000 $100,000 827 937 1009 1064 1110 1172 364 396 416 431 443 459 675 733 769 795 817 845 $100,000 $120,000 879 996 1073 1131 1179 1246 390 424 445 461 474 491 726 788 827 855 878 909 $120,000 $140,000 946 1072 1155 1218 1270 1341 422 459 483 500 514 532 793 861 903 934 959 993 $140,000 $160,000 1008 1143 1231 1298 1353 1429 453 493 517 536 551 571 856 929 974 1008 1035 1072 $160,000 $180,000 1065 1207 1300 1371 1429 1510 481 523 550 569 585 606 914 992 1041 1077 1106 1145 $180,000 $200,000 1119 1268 1366 1440 1501 1586 508 552 580 601 617 640 970 1053 1104 1142 1173 1214 $200,000 $225,000 1174 1331 1433 1512 1576 1665 535 582 612 634 651 675 1028 1116 1171 1211 1244 1287 $225,000 $250,000 1234 1398 1506 1588 1655 1749 565 614 646 669 687 713 1091 1184 1242 1285 1320 1366 $250,000 $275,000 1289 1461 1574 1660 1730 1827 593 645 678 702 721 748 1151 1249 1310 1356 1392 1441 $275,000 $300,000 1342 1521 1638 1728 1801 1902 619 674 708 733 754 782 1209 1312 1376 1423 1461 1513 $300,000 or more 1652 1871 2015 2125 2215 2340 777 846 889 921 946 981 1555 1688 1770 1831 1880 1946 Income District of Columbia 4 6.0000% Florida 1 6.0000% Georgia 2 4.0000% $0 $20,000 196 210 218 224 229 235 265 301 325 343 357 378 172 187 196 203 209 216 $20,000 $30,000 310 331 344 353 361 371 394 448 483 510 532 563 261 284 298 309 317 329 $30,000 $40,000 371 396 412 424 433 445 460 524 565 597 623 659 308 335 352 364 375 388 $40,000 $50,000 425 454 472 485 496 510 517 589 635 671 700 741 348 379 398 412 424 439 $50,000 $60,000 473 506 526 541 553 569 568 646 698 737 769 814 384 418 439 455 468 485 $60,000 $70,000 518 553 576 592 605 622 614 698 754 796 831 879 417 453 477 494 508 526 $70,000 $80,000 559 598 622 639 653 672 656 746 806 851 888 940 447 486 511 530 544 565 $80,000 $90,000 598 639 665 684 699 719 694 791 854 902 941 996 475 517 543 563 579 600 $90,000 $100,000 634 679 706 726 742 763 731 832 898 949 991 1048 501 545 573 594 611 634 $100,000 $120,000 684 731 761 783 800 823 779 887 958 1012 1057 1118 536 584 614 636 654 678 $120,000 $140,000 749 801 833 857 876 901 842 959 1036 1094 1142 1208 582 633 666 690 710 736 $140,000 $160,000 810 866 901 927 947 975 900 1025 1107 1170 1221 1292 624 680 715 741 762 790 $160,000 $180,000 866 927 964 992 1014 1043 954 1087 1174 1240 1294 1370 664 723 760 787 810 840 $180,000 $200,000 920 985 1025 1054 1077 1109 1005 1144 1236 1306 1363 1443 701 763 802 832 855 887 $200,000 $225,000 977 1046 1088 1119 1144 1177 1057 1204 1301 1374 1435 1518 739 805 847 878 902 936 $225,000 $250,000 1038 1111 1156 1189 1216 1251 1113 1268 1370 1448 1511 1599 781 851 895 927 953 989 $250,000 $275,000 1096 1173 1221 1256 1284 1322 1166 1329 1435 1517 1583 1676 820 893 939 974 1001 1039 $275,000 $300,000 1152 1233 1284 1320 1350 1389 1216 1386 1497 1582 1652 1748 858 934 982 1018 1047 1086 $300,000 or more 1490 1595 1660 1708 1746 1798 1513 1724 1863 1969 2056 2176 1079 1176 1237 1282 1318 1368 Income Hawaii 1,6 4.0000% Idaho 1 6.0000% Illinois 2 6.2500% $0 $20,000 275 312 336 355 370 390 379 455 507 548 582 630 273 313 340 361 378 402 $20,000 $30,000 412 468 505 532 555 586 537 643 716 774 822 890 402 461 501 531 556 591 $30,000 $40,000 483 549 592 625 652 688 615 737 821 887 942 1020 469 537 583 618 647 688 $40,000 $50,000 544 619 668 705 735 776 682 817 909 982 1043 1129 525 602 653 693 725 771 $50,000 $60,000 599 682 735 776 809 855 740 886 986 1065 1131 1225 575 659 715 759 794 844 $60,000 $70,000 649 738 796 840 876 925 792 948 1055 1139 1210 1310 620 711 771 818 856 910 $70,000 $80,000 694 790 852 899 938 991 839 1004 1118 1207 1282 1387 661 758 822 872 913 970 $80,000 $90,000 736 838 904 954 995 1051 883 1056 1176 1269 1348 1459 700 802 870 922 966 1026 $90,000 $100,000 776 883 953 1006 1049 1108 923 1105 1229 1327 1409 1525 735 843 914 969 1015 1079 $100,000 $120,000 829 943 1018 1074 1120 1184 977 1169 1300 1404 1490 1613 783 897 973 1032 1080 1148 $120,000 $140,000 897 1022 1102 1164 1214 1282 1046 1251 1391 1502 1594 1725 844 967 1049 1113 1165 1238 $140,000 $160,000 961 1095 1181 1247 1300 1374 1109 1326 1475 1592 1690 1828 901 1032 1120 1187 1243 1321 $160,000 $180,000 1020 1162 1254 1323 1380 1458 1167 1395 1551 1674 1777 1923 953 1092 1185 1256 1315 1397 $180,000 $200,000 1076 1225 1322 1396 1456 1538 1221 1459 1623 1751 1859 2011 1002 1148 1246 1321 1383 1469 $200,000 $225,000 1134 1291 1393 1471 1534 1621 1277 1526 1697 1831 1943 2102 1053 1207 1309 1388 1453 1544 $225,000 $250,000 1196 1362 1470 1552 1618 1710 1336 1596 1775 1916 2033 2199 1108 1269 1376 1459 1528 1623 $250,000 $275,000 1254 1428 1542 1628 1698 1794 1391 1662 1848 1995 2117 2290 1159 1327 1440 1527 1598 1698 $275,000 $300,000 1310 1492 1610 1700 1773 1874 1444 1725 1918 2069 2196 2376 1207 1383 1500 1591 1665 1769 $300,000 or more 1639 1868 2016 2129 2221 2347 1749 2088 2320 2503 2656 2872 1493 1710 1854 1966 2058 2186 A-14

Income Family Size Family Size Family Size But At less Over Over Over least than 1 2 3 4 5 5 1 2 3 4 5 5 1 2 3 4 5 5 Indiana 4 7.0000% Iowa 1 6.0000% Kansas 1 6.5000% $0 $20,000 318 365 396 420 439 466 270 301 322 337 350 366 423 515 579 630 672 732 $20,000 $30,000 462 531 576 611 639 678 410 459 490 514 533 559 588 716 804 874 933 1017 $30,000 $40,000 535 615 668 708 741 787 484 542 579 607 630 661 669 815 916 995 1062 1157 $40,000 $50,000 598 687 746 791 828 879 549 614 656 688 714 749 737 897 1008 1096 1170 1274 $50,000 $60,000 653 751 815 864 905 961 606 679 726 761 789 828 796 969 1090 1184 1264 1377 $60,000 $70,000 702 808 877 930 973 1034 658 737 788 826 857 899 848 1033 1161 1262 1347 1468 $70,000 $80,000 747 860 934 990 1036 1101 707 792 846 887 920 966 896 1091 1227 1333 1423 1550 $80,000 $90,000 789 908 986 1046 1095 1163 752 842 900 944 979 1028 940 1145 1287 1398 1492 1626 $90,000 $100,000 828 953 1035 1098 1149 1220 794 890 951 997 1035 1086 980 1194 1342 1459 1557 1696 $100,000 $120,000 880 1013 1100 1167 1221 1297 851 953 1019 1069 1109 1164 1034 1259 1415 1538 1642 1789 $120,000 $140,000 947 1090 1184 1256 1314 1396 925 1036 1108 1162 1206 1265 1102 1342 1509 1640 1750 1907 $140,000 $160,000 1008 1161 1261 1338 1401 1488 994 1114 1191 1249 1296 1360 1165 1419 1595 1733 1850 2015 $160,000 $180,000 1065 1226 1332 1413 1480 1572 1057 1186 1268 1330 1380 1448 1222 1488 1673 1818 1940 2114 $180,000 $200,000 1118 1288 1399 1484 1554 1651 1118 1254 1341 1406 1459 1531 1275 1553 1746 1897 2025 2206 $200,000 $225,000 1174 1351 1468 1558 1631 1733 1181 1325 1417 1486 1542 1618 1330 1620 1821 1979 2112 2301 $225,000 $250,000 1232 1419 1542 1636 1713 1820 1249 1401 1498 1571 1631 1712 1388 1691 1900 2066 2204 2402 $250,000 $275,000 1288 1483 1611 1710 1790 1902 1313 1473 1575 1652 1715 1800 1442 1757 1974 2146 2290 2495 $275,000 $300,000 1340 1543 1677 1780 1863 1980 1375 1542 1649 1730 1795 1885 1493 1819 2045 2222 2372 2584 $300,000 or more 1647 1897 2062 2189 2292 2435 1741 1954 2090 2193 2276 2389 1788 2178 2448 2661 2840 3094 Income Kentucky 4 6.0000% Louisiana 2 4.4500% Maine 4 5.5000% $0 $20,000 251 274 288 298 307 318 201 228 245 259 270 285 210 237 256 270 281 297 $20,000 $30,000 395 430 453 470 483 502 297 337 363 383 399 421 303 343 369 390 406 429 $30,000 $40,000 472 515 542 562 578 601 347 393 424 447 465 492 351 397 427 450 469 496 $40,000 $50,000 539 589 620 643 662 687 389 441 475 501 522 552 391 442 476 502 523 553 $50,000 $60,000 600 655 690 716 737 765 427 484 521 550 573 605 426 482 519 548 571 603 $60,000 $70,000 656 716 754 782 805 836 460 522 563 593 618 653 458 518 558 588 613 647 $70,000 $80,000 707 772 814 844 869 902 491 557 601 633 660 697 487 551 593 625 652 688 $80,000 $90,000 755 825 869 902 928 964 520 590 636 670 699 738 514 582 626 660 688 726 $90,000 $100,000 801 875 922 957 985 1023 547 621 669 705 735 777 539 610 656 692 721 761 $100,000 $120,000 862 942 993 1030 1060 1101 583 661 712 751 783 827 572 647 697 734 765 808 $120,000 $140,000 942 1030 1085 1126 1159 1204 629 714 769 811 846 893 615 696 749 789 822 868 $140,000 $160,000 1018 1112 1172 1217 1252 1301 672 762 821 867 903 954 655 740 797 840 875 924 $160,000 $180,000 1087 1189 1253 1300 1339 1391 711 807 870 917 956 1010 691 781 840 886 923 975 $180,000 $200,000 1154 1262 1330 1380 1421 1476 748 849 915 965 1006 1063 725 819 882 929 968 1022 $200,000 $225,000 1223 1338 1410 1464 1507 1566 787 893 962 1015 1058 1118 760 859 924 974 1015 1072 $225,000 $250,000 1298 1420 1497 1554 1600 1662 828 940 1013 1068 1114 1177 797 901 970 1022 1065 1124 $250,000 $275,000 1369 1498 1579 1639 1688 1754 867 984 1060 1118 1166 1232 832 941 1013 1067 1112 1174 $275,000 $300,000 1438 1572 1658 1721 1772 1841 904 1026 1105 1166 1216 1285 866 979 1053 1110 1156 1221 $300,000 or more 1847 2022 2132 2214 2280 2369 1120 1271 1371 1446 1508 1593 1060 1198 1289 1358 1415 1494 Income Maryland 4 6.0000% Massachusetts 4 6.2500% Michigan 4 6.0000% $0 $20,000 245 284 310 330 347 370 241 271 291 306 319 336 253 287 309 326 339 359 $20,000 $30,000 355 411 448 477 501 535 349 393 422 443 461 486 374 424 457 482 502 531 $30,000 $40,000 411 475 518 552 579 618 404 455 488 513 533 562 436 495 533 562 586 619 $40,000 $50,000 459 530 578 615 646 689 451 507 544 572 595 626 489 555 598 631 658 695 $50,000 $60,000 500 578 630 671 704 751 492 553 594 624 649 683 537 609 656 692 721 762 $60,000 $70,000 538 621 677 720 756 807 529 595 638 671 697 734 579 657 708 747 778 822 $70,000 $80,000 572 660 720 766 804 858 563 633 678 713 742 781 618 701 755 797 831 878 $80,000 $90,000 604 697 759 808 848 905 594 668 716 753 783 824 654 742 800 843 879 929 $90,000 $100,000 633 731 796 847 890 949 623 700 751 789 821 864 688 780 841 887 925 977 $100,000 $120,000 672 776 845 899 944 1007 661 744 797 838 871 917 733 831 896 945 985 1041 $120,000 $140,000 723 834 909 966 1015 1082 711 799 857 901 937 986 791 897 967 1020 1064 1124 $140,000 $160,000 769 887 967 1028 1079 1151 757 851 912 959 997 1049 845 958 1033 1090 1136 1200 $160,000 $180,000 812 936 1020 1085 1139 1214 799 898 963 1012 1052 1107 895 1015 1093 1154 1203 1271 $180,000 $200,000 852 982 1070 1138 1195 1274 839 942 1010 1062 1104 1162 941 1068 1150 1214 1266 1337 $200,000 $225,000 893 1030 1122 1194 1253 1336 879 988 1059 1113 1157 1218 990 1123 1210 1276 1331 1406 $225,000 $250,000 938 1081 1178 1252 1314 1401 923 1037 1112 1168 1215 1279 1042 1181 1273 1343 1400 1480 $250,000 $275,000 979 1129 1229 1307 1372 1463 964 1083 1161 1220 1268 1335 1090 1237 1333 1406 1466 1549 $275,000 $300,000 1018 1174 1279 1360 1427 1521 1003 1127 1207 1269 1319 1389 1137 1289 1389 1466 1528 1615 $300,000 or more 1248 1438 1566 1665 1747 1862 1229 1381 1480 1555 1616 1701 1409 1598 1722 1817 1894 2002 Income Minnesota 1 6.8750% Mississippi 2 7.0000% Missouri 2 4.2250% $0 $20,000 259 283 298 309 318 330 462 556 620 671 713 772 195 226 246 262 275 293 $20,000 $30,000 402 439 462 480 493 512 650 782 872 943 1002 1086 287 332 362 385 404 431 $30,000 $40,000 479 523 551 571 588 610 743 894 998 1079 1146 1242 334 386 421 448 470 501 $40,000 $50,000 546 597 628 652 670 696 821 988 1103 1192 1267 1373 374 432 471 502 527 562 $50,000 $60,000 607 663 698 724 745 773 890 1071 1195 1292 1373 1488 409 473 516 549 577 615 $60,000 $70,000 662 723 761 790 813 843 951 1145 1277 1381 1468 1590 441 510 556 592 622 663 $70,000 $80,000 713 779 821 851 876 909 1006 1211 1352 1462 1553 1683 470 544 593 631 663 706 $80,000 $90,000 762 832 876 909 935 970 1057 1273 1420 1536 1632 1768 497 575 627 668 701 747 $90,000 $100,000 807 881 928 963 991 1028 1105 1330 1484 1605 1706 1848 523 604 659 701 736 785 $100,000 $120,000 868 948 998 1036 1065 1106 1167 1405 1568 1696 1802 1953 556 643 701 746 784 835 $120,000 $140,000 948 1035 1090 1131 1164 1208 1247 1502 1676 1812 1926 2087 600 693 756 805 845 901 $140,000 $160,000 1023 1117 1177 1221 1256 1304 1321 1591 1775 1919 2040 2211 640 740 807 859 901 961 $160,000 $180,000 1092 1193 1257 1304 1341 1392 1388 1671 1865 2017 2144 2323 677 782 853 908 953 1016 $180,000 $200,000 1159 1266 1333 1383 1423 1477 1451 1747 1950 2109 2241 2428 711 823 897 955 1002 1068 $200,000 $225,000 1228 1342 1413 1466 1508 1566 1515 1825 2037 2203 2341 2537 747 864 942 1003 1053 1122 $225,000 $250,000 1303 1424 1499 1555 1600 1661 1584 1908 2129 2303 2448 2652 786 909 991 1054 1107 1180 $250,000 $275,000 1374 1501 1581 1640 1688 1752 1648 1985 2216 2396 2547 2760 822 950 1036 1103 1158 1234 $275,000 $300,000 1442 1576 1660 1722 1771 1839 1709 2059 2298 2485 2641 2862 856 990 1080 1149 1206 1286 $300,000 or more 1852 2024 2132 2212 2276 2363 2060 2482 2770 2996 3185 3451 1057 1223 1333 1419 1489 1588 A-15

Income Family Size Family Size Family Size But At less Over Over Over least than 1 2 3 4 5 5 1 2 3 4 5 5 1 2 3 4 5 5 Nebraska 1 5.5000% Nevada 5 6.8500% New Jersey 4 6.6250% $0 $20,000 256 291 314 332 346 366 295 334 360 380 396 418 246 264 276 285 292 301 $20,000 $30,000 376 428 462 488 509 538 433 491 529 558 581 614 388 418 437 451 462 477 $30,000 $40,000 438 499 538 569 593 627 504 572 616 649 677 715 465 501 524 540 554 572 $40,000 $50,000 490 559 603 637 665 703 565 640 690 727 758 801 532 574 600 619 634 655 $50,000 $60,000 537 612 661 698 729 771 619 701 755 796 830 877 593 640 669 690 708 731 $60,000 $70,000 579 660 713 753 786 831 667 756 814 858 895 945 649 700 732 756 774 800 $70,000 $80,000 617 704 760 803 838 887 711 806 868 915 954 1007 701 756 791 816 836 864 $80,000 $90,000 653 745 805 850 887 938 752 852 918 968 1009 1065 750 809 846 873 895 924 $90,000 $100,000 686 783 846 894 933 986 790 895 964 1017 1060 1120 796 859 898 927 950 981 $100,000 $120,000 730 833 901 951 993 1051 841 953 1026 1082 1128 1191 858 926 968 999 1024 1058 $120,000 $140,000 788 899 971 1027 1071 1133 907 1027 1106 1167 1216 1284 939 1013 1060 1094 1122 1159 $140,000 $160,000 841 960 1037 1096 1144 1210 967 1096 1180 1245 1298 1371 1015 1096 1146 1183 1213 1253 $160,000 $180,000 890 1016 1098 1160 1211 1281 1023 1159 1249 1317 1372 1450 1086 1173 1227 1267 1298 1341 $180,000 $200,000 936 1068 1155 1220 1274 1348 1076 1219 1313 1384 1443 1524 1154 1246 1303 1346 1380 1425 $200,000 $225,000 983 1123 1214 1283 1339 1417 1130 1280 1379 1454 1516 1601 1225 1323 1384 1429 1465 1513 $225,000 $250,000 1034 1181 1277 1349 1409 1491 1188 1346 1450 1529 1594 1684 1302 1406 1471 1519 1557 1608 $250,000 $275,000 1082 1236 1336 1412 1474 1560 1243 1408 1517 1599 1667 1761 1374 1484 1553 1604 1644 1699 $275,000 $300,000 1128 1288 1393 1472 1537 1626 1295 1467 1580 1666 1737 1835 1444 1560 1632 1685 1728 1786 $300,000 or more 1396 1595 1725 1823 1904 2015 1599 1812 1952 2058 2145 2266 1866 2016 2110 2179 2235 2309 Income New Mexico 1 5.1250% New York 2 4.0000% North Carolina 2 4.7500% $0 $20,000 260 285 301 313 322 335 151 156 159 162 164 166 248 290 319 341 359 385 $20,000 $30,000 400 438 462 480 495 514 243 252 257 261 264 268 358 419 460 492 519 556 $30,000 $40,000 474 519 548 569 586 610 294 305 311 315 319 323 414 485 532 569 600 643 $40,000 $50,000 538 590 622 647 666 693 340 351 358 363 367 373 461 540 593 635 669 717 $50,000 $60,000 595 653 689 716 738 767 381 394 402 407 412 418 503 589 647 692 729 782 $60,000 $70,000 648 710 750 779 803 834 419 433 441 448 453 459 541 633 695 744 784 840 $70,000 $80,000 696 764 806 837 863 897 454 469 479 485 491 498 575 673 739 791 833 893 $80,000 $90,000 742 813 858 892 919 955 487 504 514 521 527 534 606 710 780 834 879 942 $90,000 $100,000 784 860 908 943 972 1010 519 537 547 555 561 569 636 745 818 875 922 988 $100,000 $120,000 841 923 974 1012 1043 1084 562 581 592 600 607 615 675 790 868 928 978 1048 $120,000 $140,000 916 1005 1060 1102 1135 1180 618 639 651 660 667 677 725 849 933 997 1051 1126 $140,000 $160,000 986 1081 1141 1186 1222 1270 671 694 707 717 725 735 772 903 992 1061 1118 1198 $160,000 $180,000 1050 1152 1216 1264 1302 1354 721 745 760 770 778 789 814 953 1047 1120 1180 1264 $180,000 $200,000 1112 1219 1287 1338 1378 1433 769 794 810 821 830 841 854 1000 1098 1175 1238 1326 $200,000 $225,000 1176 1290 1361 1415 1457 1515 819 846 862 874 884 896 895 1048 1151 1231 1298 1391 $225,000 $250,000 1245 1365 1441 1498 1543 1604 873 902 919 932 942 955 939 1100 1208 1292 1361 1459 $250,000 $275,000 1310 1437 1517 1576 1624 1688 925 955 974 987 998 1012 981 1148 1261 1349 1421 1523 $275,000 $300,000 1372 1505 1589 1651 1701 1769 975 1007 1026 1040 1051 1066 1020 1194 1311 1402 1478 1584 $300,000 or more 1746 1915 2022 2101 2164 2251 1279 1321 1346 1364 1378 1397 1248 1461 1605 1716 1809 1938 Income North Dakota 1 5.0000% Ohio 1 5.7500% Oklahoma 1 4.5000% $0 $20,000 216 249 271 288 303 323 246 271 287 299 309 322 281 336 374 404 430 465 $20,000 $30,000 314 362 395 420 440 469 379 418 443 462 477 497 399 477 531 573 609 659 $30,000 $40,000 364 420 458 486 510 544 450 496 526 548 566 591 458 548 609 658 699 756 $40,000 $50,000 407 469 511 543 570 607 511 564 598 623 644 672 508 607 675 729 774 838 $50,000 $60,000 445 513 558 594 623 664 566 625 663 691 714 745 552 659 733 792 840 910 $60,000 $70,000 479 552 601 638 670 714 616 681 722 752 777 811 591 706 785 847 900 973 $70,000 $80,000 510 587 639 680 713 760 663 732 776 809 836 872 627 748 832 898 953 1032 $80,000 $90,000 538 620 675 718 753 802 706 780 827 862 891 929 659 787 876 945 1003 1085 $90,000 $100,000 565 651 709 753 790 842 747 825 875 912 942 983 690 824 916 988 1049 1135 $100,000 $120,000 600 692 753 800 840 894 801 885 939 979 1011 1055 730 872 969 1046 1110 1201 $120,000 $140,000 646 744 810 861 903 962 872 964 1022 1066 1102 1150 782 934 1038 1120 1188 1285 $140,000 $160,000 689 793 863 917 962 1025 939 1038 1101 1148 1186 1238 830 990 1101 1188 1260 1363 $160,000 $180,000 727 838 912 969 1016 1083 1000 1106 1173 1223 1264 1319 874 1042 1158 1250 1326 1434 $180,000 $200,000 764 880 957 1017 1067 1137 1059 1171 1242 1295 1338 1397 915 1091 1212 1308 1388 1501 $200,000 $225,000 802 923 1004 1068 1120 1193 1120 1238 1314 1370 1416 1478 957 1141 1268 1368 1451 1569 $225,000 $250,000 842 969 1055 1121 1176 1253 1185 1311 1391 1451 1499 1565 1002 1195 1327 1431 1519 1642 $250,000 $275,000 880 1013 1102 1171 1228 1309 1247 1379 1464 1527 1578 1647 1044 1245 1383 1491 1582 1711 $275,000 $300,000 916 1054 1147 1219 1278 1362 1306 1445 1534 1600 1653 1726 1084 1292 1435 1548 1642 1775 $300,000 or more 1126 1295 1409 1498 1571 1673 1661 1838 1951 2035 2104 2197 1315 1566 1739 1875 1989 2150 Income Pennsylvania 1 6.0000% Rhode Island 4 7.0000% South Carolina 2 6.0000% $0 $20,000 211 229 241 249 255 265 293 335 362 382 399 422 274 314 340 359 375 398 $20,000 $30,000 329 358 375 389 399 413 419 479 518 548 572 605 396 453 491 519 543 575 $30,000 $40,000 393 426 448 463 476 493 483 552 597 631 659 697 457 524 567 600 627 665 $40,000 $50,000 448 486 511 529 543 563 537 613 663 701 732 775 510 584 632 669 699 741 $50,000 $60,000 497 540 568 588 604 626 584 667 722 763 797 844 556 637 690 730 763 809 $60,000 $70,000 542 590 619 641 659 683 626 716 774 818 855 905 597 684 741 784 820 869 $70,000 $80,000 584 635 667 691 710 736 665 760 822 869 908 961 635 727 788 834 872 924 $80,000 $90,000 624 678 713 738 758 786 700 800 866 915 956 1012 670 767 831 880 920 975 $90,000 $100,000 661 719 755 782 804 833 733 838 907 959 1002 1060 702 804 871 923 964 1022 $100,000 $120,000 710 773 812 841 864 896 777 888 961 1016 1061 1124 745 854 925 979 1024 1085 $120,000 $140,000 776 844 887 919 944 979 834 953 1031 1090 1139 1206 800 917 994 1052 1100 1166 $140,000 $160,000 837 910 957 991 1019 1056 886 1012 1095 1158 1210 1281 852 976 1058 1120 1171 1241 $160,000 $180,000 893 972 1022 1058 1088 1128 933 1067 1154 1220 1275 1350 898 1030 1116 1182 1235 1310 $180,000 $200,000 947 1031 1083 1123 1154 1196 978 1118 1209 1279 1336 1415 943 1080 1171 1240 1296 1374 $200,000 $225,000 1003 1092 1148 1190 1223 1268 1024 1170 1266 1339 1399 1482 988 1133 1228 1300 1359 1441 $225,000 $250,000 1064 1158 1218 1262 1297 1345 1073 1226 1327 1404 1466 1553 1037 1189 1288 1364 1426 1512 $250,000 $275,000 1121 1221 1284 1330 1368 1418 1118 1279 1384 1464 1529 1619 1082 1241 1345 1424 1489 1578 $275,000 $300,000 1177 1281 1347 1396 1435 1488 1162 1329 1438 1521 1589 1683 1125 1290 1399 1481 1548 1642 $300,000 or more 1508 1643 1728 1791 1841 1910 1415 1618 1751 1853 1935 2050 1377 1580 1712 1814 1896 2011 A-16

Income Family Size Family Size Family Size But At less Over Over Over least than 1 2 3 4 5 5 1 2 3 4 5 5 1 2 3 4 5 5 South Dakota 1 4.5000% Tennessee 2 7.0000% Texas 1 6.2500% $0 $20,000 291 338 370 394 414 442 389 458 504 540 570 612 268 301 321 337 349 367 $20,000 $30,000 430 501 548 584 614 655 561 660 727 780 823 884 410 460 492 516 535 562 $30,000 $40,000 501 584 640 682 717 766 649 763 841 901 951 1021 486 545 582 611 634 666 $40,000 $50,000 563 656 718 766 805 860 723 850 936 1004 1059 1137 551 618 661 693 720 756 $50,000 $60,000 617 720 788 840 883 944 788 927 1021 1094 1155 1240 609 684 732 768 797 837 $60,000 $70,000 666 777 851 907 954 1019 846 996 1097 1175 1240 1332 663 744 796 835 867 910 $70,000 $80,000 711 830 908 969 1019 1088 900 1058 1166 1249 1318 1416 712 799 855 897 931 978 $80,000 $90,000 753 878 962 1026 1079 1152 949 1116 1229 1317 1390 1493 758 851 911 956 992 1042 $90,000 $100,000 792 924 1012 1079 1135 1212 995 1170 1289 1381 1458 1565 801 900 963 1010 1049 1102 $100,000 $120,000 844 985 1078 1150 1210 1292 1056 1242 1368 1465 1547 1661 859 965 1033 1084 1125 1182 $120,000 $140,000 911 1063 1165 1243 1307 1396 1134 1334 1469 1574 1661 1784 935 1050 1124 1180 1225 1287 $140,000 $160,000 973 1136 1245 1328 1397 1492 1206 1419 1563 1674 1767 1897 1006 1130 1210 1270 1318 1385 $160,000 $180,000 1031 1204 1318 1407 1479 1581 1273 1497 1648 1766 1864 2002 1071 1204 1289 1353 1405 1476 $180,000 $200,000 1085 1267 1388 1481 1557 1664 1335 1570 1729 1852 1955 2099 1134 1274 1364 1432 1487 1562 $200,000 $225,000 1141 1333 1460 1558 1638 1751 1399 1646 1812 1942 2049 2200 1199 1347 1442 1514 1572 1652 $225,000 $250,000 1201 1403 1537 1640 1725 1843 1468 1726 1901 2037 2149 2308 1269 1426 1527 1603 1664 1749 $250,000 $275,000 1257 1469 1609 1717 1806 1930 1532 1802 1984 2126 2243 2409 1335 1500 1607 1687 1752 1841 $275,000 $300,000 1311 1532 1678 1791 1884 2013 1593 1873 2063 2210 2333 2505 1398 1572 1683 1767 1835 1929 $300,000 or more 1628 1902 2085 2225 2341 2502 1948 2291 2523 2703 2852 3063 1777 1999 2141 2248 2335 2454 Income Utah 2 4.8500% Vermont 1 6.0000% Virginia 2 4.3000% $0 $20,000 271 318 349 373 394 422 203 222 234 243 250 260 199 232 254 271 285 305 $20,000 $30,000 393 460 506 541 570 611 290 318 335 348 359 373 290 338 371 396 416 446 $30,000 $40,000 454 532 585 626 660 707 334 366 387 401 413 430 337 393 430 459 483 517 $40,000 $50,000 507 594 652 698 736 788 372 407 430 446 460 478 377 439 481 513 540 578 $50,000 $60,000 553 648 712 762 803 860 405 443 468 486 500 520 412 480 526 561 591 632 $60,000 $70,000 594 696 765 818 863 925 434 476 502 521 537 558 444 517 566 604 636 680 $70,000 $80,000 632 741 814 871 918 983 461 505 533 553 570 592 472 550 603 644 677 725 $80,000 $90,000 667 782 859 919 968 1038 486 532 561 583 601 624 499 582 637 680 716 766 $90,000 $100,000 700 820 901 964 1016 1089 509 557 588 611 629 654 524 611 669 714 751 804 $100,000 $120,000 743 870 956 1023 1078 1156 539 591 623 648 667 693 557 649 711 759 799 855 $120,000 $140,000 798 936 1028 1100 1159 1242 579 634 669 695 716 744 600 699 766 817 860 920 $140,000 $160,000 850 996 1094 1171 1234 1322 615 674 711 738 760 790 640 745 816 871 917 981 $160,000 $180,000 897 1051 1155 1235 1302 1396 648 710 749 778 801 833 676 787 862 921 969 1036 $180,000 $200,000 941 1103 1212 1296 1366 1464 679 744 785 815 840 873 710 827 906 967 1018 1089 $200,000 $225,000 987 1157 1271 1359 1433 1536 711 779 822 854 880 914 746 868 951 1015 1068 1143 $225,000 $250,000 1036 1214 1334 1427 1504 1612 745 817 862 895 922 958 783 912 999 1066 1122 1200 $250,000 $275,000 1082 1267 1393 1490 1570 1683 777 852 899 934 962 1000 819 954 1044 1115 1173 1255 $275,000 $300,000 1125 1318 1449 1550 1633 1751 808 885 934 970 999 1039 853 993 1087 1160 1221 1306 $300,000 or more 1379 1615 1775 1899 2001 2145 984 1079 1138 1183 1218 1266 1050 1222 1338 1428 1503 1608 Income Washington 1 6.5000% West Virginia 1 6.0000% Wisconsin 1 5.0000% $0 $20,000 281 313 334 349 362 379 250 278 297 310 321 337 218 243 260 272 281 295 $20,000 $30,000 433 483 515 540 559 586 391 437 466 487 505 529 334 372 397 416 431 451 $30,000 $40,000 514 573 612 641 664 697 468 522 557 583 604 633 395 441 470 492 510 534 $40,000 $50,000 584 652 696 729 756 792 535 598 637 667 692 725 448 500 533 559 579 607 $50,000 $60,000 647 723 771 808 838 879 596 666 710 744 771 808 495 553 590 618 641 672 $60,000 $70,000 704 787 840 880 912 957 652 728 777 813 843 883 538 602 642 672 697 730 $70,000 $80,000 757 846 903 946 981 1029 703 786 839 878 910 954 578 646 690 722 749 785 $80,000 $90,000 806 901 962 1008 1046 1097 752 840 897 939 973 1020 616 688 734 769 797 836 $90,000 $100,000 853 953 1018 1067 1106 1161 798 892 952 997 1033 1083 651 727 776 813 843 884 $100,000 $120,000 915 1023 1093 1145 1188 1246 859 961 1025 1074 1113 1167 698 780 833 872 904 948 $120,000 $140,000 996 1114 1190 1247 1294 1357 941 1052 1123 1176 1219 1278 759 849 906 949 984 1032 $140,000 $160,000 1072 1199 1281 1343 1393 1462 1017 1137 1214 1272 1318 1382 817 913 975 1021 1059 1110 $160,000 $180,000 1143 1278 1366 1431 1485 1558 1088 1217 1299 1361 1411 1479 870 973 1038 1088 1128 1183 $180,000 $200,000 1210 1353 1446 1515 1572 1650 1156 1292 1380 1446 1499 1572 920 1029 1099 1151 1193 1251 $200,000 $225,000 1279 1431 1529 1603 1663 1745 1227 1372 1465 1535 1592 1669 973 1088 1162 1217 1262 1323 $225,000 $250,000 1354 1515 1619 1698 1761 1848 1303 1458 1557 1631 1692 1774 1030 1152 1230 1288 1336 1401 $250,000 $275,000 1425 1595 1704 1787 1854 1946 1376 1540 1644 1723 1787 1874 1083 1212 1294 1356 1406 1474 $275,000 $300,000 1493 1671 1786 1872 1942 2039 1446 1618 1728 1811 1878 1969 1134 1269 1355 1420 1472 1544 $300,000 or more 1898 2125 2272 2383 2473 2596 1870 2093 2236 2343 2430 2549 1441 1612 1722 1805 1872 1963 Income Wyoming 1 4.0000% Note: Residents of Alaska do not have a state sales tax, but should follow the instructions on the next page to determine their local sales tax amount. $0 $20,000 181 197 207 215 221 229 1. Use the Ratio Method to determine your local sales tax deduction. Your state sales tax rate is $20,000 $30,000 273 298 313 324 334 346 provided next to the state name. 2. Follow the instructions on the next page to determine your local sales tax deduction. $30,000 $40,000 321 350 368 382 393 407 3. The California table includes the 1.25% uniform local sales tax rate in addition to the 6.00% $40,000 $50,000 363 395 416 431 444 460 state sales tax rate for a total of 7.25%. Some California localities impose a larger local sales tax. $50,000 $60,000 400 436 459 475 489 507 Taxpayers who reside in those jurisdictions should use the Ratio Method to determine their local sales $60,000 $70,000 433 472 497 515 530 550 tax deduction. The denominator of the correct ratio is 7.25%, and the numerator is the total sales tax rate $70,000 $80,000 464 506 532 552 568 589 minus 7.25%. $80,000 $90,000 493 537 565 586 603 626 4. This state does not have a local general sales tax, so the amount in the state table is the only $90,000 $100,000 520 567 596 618 636 660 amount to be deducted. 5. The Nevada table includes the 2.25% uniform local sales tax rate in addition to the 4.60% state$100,000 $120,000 555 606 637 661 680 705 sales tax rate for a total of 6.85%. Some Nevada localities impose a larger local sales tax. Taxpayers who $120,000 $140,000 602 657 691 717 737 765 reside in those jurisdictions should use the Ratio Method to determine their local sales tax deduction. The $140,000 $160,000 645 704 741 768 790 820 denominator of the correct ratio is 6.85%, and the numerator is the total sales tax rate minus 6.85%. $160,000 $180,000 686 748 787 816 839 871 6. The 4.0% rate for Hawaii is actually an excise tax but is treated as a sales tax for purpose of $180,000 $200,000 723 789 830 861 886 919 this deduction. $200,000 $225,000 763 832 876 908 934 970 $225,000 $250,000 805 878 924 959 986 1023 $250,000 $275,000 845 922 970 1006 1035 1074 $275,000 $300,000 883 963 1014 1051 1082 1123 $300,000 or more 1107 1209 1272 1320 1358 1409 A-17