2022 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 $20,000 310 372 415 448 476 515 321 367 397 419 438 464 385 440 476 504 526 557 $20,000 $30,000 422 507 564 609 647 700 457 522 565 597 624 661 555 634 686 726 758 803 $30,000 $40,000 477 572 637 688 730 790 525 600 649 687 717 759 640 732 793 838 876 927 $40,000 $50,000 523 627 698 753 800 865 583 666 721 762 796 843 713 816 883 934 975 1033 $50,000 $60,000 563 674 751 810 860 930 634 724 783 829 865 916 777 889 962 1018 1063 1125 $60,000 $70,000 598 716 797 860 913 988 679 776 839 888 927 982 834 955 1033 1093 1141 1208 $70,000 $80,000 630 754 839 906 961 1039 720 823 890 941 983 1041 887 1014 1098 1161 1213 1284 $80,000 $90,000 659 789 878 947 1005 1087 758 866 937 991 1035 1096 935 1070 1158 1224 1279 1354 $90,000 $100,000 686 821 913 986 1046 1131 794 907 981 1037 1083 1147 980 1121 1213 1283 1341 1420 $100,000 $120,000 721 863 960 1036 1099 1189 840 960 1039 1098 1147 1215 1040 1189 1287 1362 1422 1506 $120,000 $140,000 767 917 1020 1100 1168 1262 900 1029 1113 1177 1229 1301 1116 1277 1382 1462 1528 1618 $140,000 $160,000 808 966 1075 1159 1230 1330 956 1092 1181 1249 1305 1381 1187 1358 1470 1555 1625 1720 $160,000 $180,000 846 1011 1124 1213 1286 1391 1006 1150 1244 1315 1374 1454 1252 1433 1551 1640 1713 1815 $180,000 $200,000 880 1053 1170 1262 1339 1447 1054 1204 1302 1377 1438 1523 1313 1502 1626 1720 1797 1903 $200,000 $225,000 916 1096 1218 1313 1393 1506 1103 1260 1363 1441 1505 1594 1376 1574 1704 1803 1883 1994 $225,000 $250,000 954 1141 1268 1367 1450 1568 1155 1319 1427 1509 1576 1669 1443 1651 1787 1891 1975 2092 $250,000 $275,000 990 1183 1315 1418 1504 1625 1203 1375 1487 1573 1643 1739 1506 1723 1865 1973 2061 2183 $275,000 $300,000 1023 1223 1359 1465 1554 1679 1249 1428 1544 1633 1706 1806 1565 1791 1939 2051 2143 2270 $300,000 or more 1215 1450 1611 1736 1841 1989 1517 1734 1875 1983 2071 2193 1913 2189 2370 2507 2619 2774 Income California 3 7.2500% Colorado 2 2.9000% Connecticut 4 6.3500% $0 $20,000 402 459 496 524 547 578 163 187 202 214 224 237 318 355 379 397 411 431 $20,000 $30,000 565 645 697 736 768 813 231 264 286 303 317 336 446 498 532 557 577 605 $30,000 $40,000 647 738 797 842 878 929 265 303 329 348 364 386 509 569 607 636 659 691 $40,000 $50,000 715 815 881 930 971 1027 293 336 364 386 403 428 563 629 671 703 729 764 $50,000 $60,000 775 884 954 1008 1052 1113 319 365 396 419 438 464 610 681 727 761 789 827 $60,000 $70,000 828 944 1020 1077 1124 1189 341 391 423 448 469 497 651 728 777 813 843 883 $70,000 $80,000 877 999 1079 1140 1190 1258 361 414 449 475 497 526 689 770 822 860 892 935 $80,000 $90,000 921 1050 1134 1198 1250 1322 380 436 472 500 522 554 724 809 863 904 937 982 $90,000 $100,000 963 1097 1185 1252 1306 1381 398 456 494 523 546 579 756 845 902 944 979 1026 $100,000 $120,000 1017 1159 1252 1322 1380 1460 421 482 522 553 578 613 799 892 952 997 1034 1083 $120,000 $140,000 1087 1239 1338 1413 1475 1560 451 516 559 592 619 656 853 953 1017 1066 1104 1157 $140,000 $160,000 1151 1312 1417 1497 1562 1652 478 547 593 628 656 696 903 1009 1077 1128 1169 1225 $160,000 $180,000 1210 1379 1489 1573 1641 1736 503 576 624 661 691 732 949 1060 1132 1185 1228 1287 $180,000 $200,000 1265 1441 1557 1644 1716 1814 526 603 653 691 723 766 992 1108 1183 1239 1284 1345 $200,000 $225,000 1322 1506 1626 1718 1792 1895 550 630 683 723 756 801 1036 1158 1235 1294 1341 1405 $225,000 $250,000 1382 1574 1700 1795 1874 1981 576 660 715 757 791 838 1083 1210 1291 1352 1401 1469 $250,000 $275,000 1438 1638 1769 1868 1949 2062 600 687 744 788 824 873 1126 1259 1343 1406 1458 1528 $275,000 $300,000 1491 1699 1834 1937 2021 2138 622 713 773 818 855 906 1168 1305 1392 1458 1511 1584 $300,000 or more 1798 2048 2211 2335 2437 2577 754 864 936 990 1035 1097 1406 1571 1677 1756 1820 1907 Income District of Columbia 4 6.0000% Florida 1 6.0000% Georgia 2 4.0000% $0 $20,000 306 343 367 385 399 419 345 392 423 446 465 491 227 259 280 296 309 327 $20,000 $30,000 426 477 510 534 554 582 494 561 605 639 666 704 323 368 398 421 439 464 $30,000 $40,000 485 543 580 608 631 662 569 647 698 736 768 811 371 423 457 483 504 533 $40,000 $50,000 535 599 640 670 695 730 632 719 776 818 853 902 411 469 507 536 559 591 $50,000 $60,000 578 647 691 724 751 788 688 783 844 891 929 982 447 509 551 582 607 642 $60,000 $70,000 616 690 737 772 801 840 738 839 905 955 996 1053 478 545 589 623 650 688 $70,000 $80,000 651 729 778 816 846 888 783 891 961 1014 1058 1118 507 578 625 660 689 729 $80,000 $90,000 683 764 817 856 888 931 825 939 1013 1069 1115 1178 533 609 658 695 725 767 $90,000 $100,000 712 797 852 893 926 972 864 983 1061 1120 1167 1234 558 637 688 727 759 803 $100,000 $120,000 751 841 899 942 977 1025 916 1042 1124 1187 1237 1307 591 674 728 770 803 850 $120,000 $140,000 801 897 958 1004 1042 1093 982 1118 1206 1273 1327 1403 633 722 780 824 860 910 $140,000 $160,000 847 948 1013 1062 1101 1155 1044 1188 1281 1352 1410 1490 671 766 827 874 913 966 $160,000 $180,000 889 995 1063 1114 1155 1212 1100 1251 1350 1425 1486 1570 706 806 871 920 960 1016 $180,000 $200,000 928 1038 1109 1163 1206 1265 1152 1311 1415 1493 1557 1646 739 844 911 963 1005 1064 $200,000 $225,000 968 1083 1157 1213 1258 1319 1207 1373 1482 1564 1631 1723 774 882 953 1008 1052 1113 $225,000 $250,000 1010 1131 1208 1266 1313 1377 1265 1439 1553 1639 1709 1806 810 924 998 1055 1101 1165 $250,000 $275,000 1050 1175 1255 1316 1364 1431 1319 1501 1619 1709 1782 1884 844 962 1040 1099 1147 1213 $275,000 $300,000 1088 1217 1300 1363 1413 1482 1370 1559 1682 1776 1852 1957 876 999 1079 1141 1191 1260 $300,000 or more 1304 1459 1558 1633 1693 1776 1669 1899 2049 2163 2256 2384 1062 1211 1309 1383 1443 1527 Income Hawaii 1,6 4.0000% Idaho 1 6.0000% Illinois 2 6.2500% $0 $20,000 349 406 443 472 495 528 466 555 615 662 701 756 330 382 418 445 467 498 $20,000 $30,000 497 578 631 672 706 753 644 766 849 914 968 1044 467 541 591 629 660 704 $30,000 $40,000 572 665 726 773 812 865 731 870 964 1038 1099 1185 535 620 677 721 757 807 $40,000 $50,000 635 738 806 858 901 960 805 957 1061 1141 1208 1303 593 687 750 798 838 894 $50,000 $60,000 690 802 876 933 979 1044 868 1033 1145 1232 1304 1406 643 746 814 866 909 970 $60,000 $70,000 739 859 938 999 1049 1119 925 1100 1219 1311 1388 1497 688 798 870 927 973 1037 $70,000 $80,000 784 911 995 1060 1113 1187 976 1161 1286 1384 1465 1579 730 845 922 982 1030 1099 $80,000 $90,000 825 959 1048 1116 1172 1249 1023 1217 1348 1450 1535 1655 767 889 970 1032 1084 1155 $90,000 $100,000 864 1004 1097 1168 1226 1308 1067 1269 1405 1512 1600 1725 803 930 1014 1079 1133 1208 $100,000 $120,000 915 1063 1162 1237 1299 1385 1125 1337 1481 1593 1686 1817 849 983 1073 1142 1198 1277 $120,000 $140,000 980 1140 1245 1325 1392 1484 1198 1424 1577 1696 1796 1935 909 1052 1148 1222 1282 1367 $140,000 $160,000 1041 1210 1321 1407 1477 1575 1266 1504 1665 1791 1896 2043 963 1116 1217 1295 1359 1449 $160,000 $180,000 1096 1274 1391 1481 1556 1659 1327 1577 1746 1878 1987 2141 1014 1174 1280 1362 1430 1524 $180,000 $200,000 1147 1334 1457 1551 1629 1737 1384 1644 1821 1958 2072 2233 1060 1228 1339 1425 1496 1594 $200,000 $225,000 1201 1396 1525 1623 1705 1817 1443 1714 1898 2041 2160 2328 1109 1284 1400 1490 1564 1667 $225,000 $250,000 1257 1462 1597 1700 1785 1903 1505 1788 1980 2129 2253 2427 1160 1343 1465 1559 1636 1744 $250,000 $275,000 1310 1523 1664 1772 1860 1984 1563 1857 2056 2211 2339 2521 1209 1399 1526 1623 1703 1815 $275,000 $300,000 1361 1582 1728 1840 1932 2060 1618 1922 2128 2288 2421 2609 1254 1452 1583 1684 1767 1884 $300,000 or more 1653 1921 2099 2235 2346 2502 1934 2296 2541 2732 2891 3114 1518 1757 1915 2037 2138 2278 A-13

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 $20,000 398 457 496 525 550 583 368 419 453 478 499 528 506 609 680 735 781 847 $20,000 $30,000 565 649 703 745 780 827 524 598 646 682 712 752 695 836 932 1007 1071 1160 $30,000 $40,000 648 744 807 855 895 949 603 687 742 784 818 865 787 946 1055 1141 1212 1313 $40,000 $50,000 719 825 895 948 992 1052 669 763 824 870 908 960 864 1039 1158 1252 1330 1440 $50,000 $60,000 780 896 972 1030 1077 1142 727 830 896 946 987 1044 931 1119 1248 1348 1432 1551 $60,000 $70,000 835 959 1040 1102 1153 1223 779 889 960 1014 1058 1119 990 1190 1327 1434 1523 1649 $70,000 $80,000 885 1017 1103 1168 1222 1296 827 943 1018 1076 1122 1187 1044 1254 1398 1511 1605 1738 $80,000 $90,000 932 1070 1160 1229 1285 1364 870 993 1072 1132 1182 1250 1093 1313 1464 1582 1680 1819 $90,000 $100,000 974 1119 1213 1286 1345 1426 911 1039 1122 1185 1237 1308 1139 1368 1525 1647 1750 1895 $100,000 $120,000 1031 1184 1284 1360 1423 1509 965 1100 1188 1255 1310 1385 1199 1440 1604 1734 1841 1993 $120,000 $140,000 1104 1267 1375 1456 1523 1616 1034 1179 1273 1345 1404 1484 1275 1532 1707 1844 1958 2120 $140,000 $160,000 1171 1344 1458 1545 1616 1714 1097 1252 1352 1428 1490 1576 1345 1615 1800 1944 2065 2235 $160,000 $180,000 1232 1415 1534 1625 1700 1803 1155 1318 1423 1504 1569 1659 1409 1692 1885 2036 2162 2340 $180,000 $200,000 1289 1480 1605 1701 1779 1887 1210 1380 1491 1575 1643 1738 1468 1763 1964 2121 2253 2438 $200,000 $225,000 1348 1548 1679 1779 1861 1974 1266 1444 1560 1648 1720 1818 1529 1836 2045 2209 2346 2539 $225,000 $250,000 1411 1620 1757 1862 1947 2066 1326 1512 1634 1726 1801 1904 1594 1913 2131 2302 2444 2645 $250,000 $275,000 1470 1688 1831 1939 2028 2152 1382 1576 1703 1799 1877 1985 1654 1985 2211 2388 2536 2745 $275,000 $300,000 1526 1752 1900 2013 2105 2233 1435 1637 1768 1868 1949 2061 1711 2053 2287 2470 2622 2838 $300,000 or more 1848 2122 2302 2438 2550 2705 1743 1988 2148 2269 2368 2504 2037 2443 2720 2937 3118 3374 Income Kentucky 4 6.0000% Louisiana 2 4.4500% Maine 4 5.5000% $0 $20,000 355 401 431 454 473 498 258 291 313 329 343 361 273 313 339 359 376 399 $20,000 $30,000 512 579 623 655 682 719 370 418 449 473 492 518 376 431 468 495 518 549 $30,000 $40,000 591 669 719 758 789 831 426 482 518 545 567 597 427 490 531 562 588 623 $40,000 $50,000 659 746 802 844 879 926 474 536 576 606 631 664 470 539 583 618 646 685 $50,000 $60,000 718 813 874 920 958 1010 516 584 627 660 687 723 507 581 629 666 697 739 $60,000 $70,000 771 873 939 989 1029 1085 554 626 673 708 737 776 540 619 670 709 742 786 $70,000 $80,000 820 928 998 1051 1094 1153 588 665 714 752 782 824 570 653 707 748 782 829 $80,000 $90,000 865 979 1053 1109 1154 1217 620 701 753 792 825 869 598 684 741 784 820 869 $90,000 $100,000 907 1026 1104 1162 1210 1276 649 734 789 830 864 910 623 713 772 817 854 906 $100,000 $120,000 962 1089 1171 1233 1284 1354 688 778 836 880 916 965 657 751 814 861 900 954 $120,000 $140,000 1034 1170 1258 1325 1379 1454 738 835 897 944 983 1035 699 800 866 917 958 1016 $140,000 $160,000 1100 1245 1339 1410 1468 1547 785 887 953 1004 1044 1100 739 845 915 968 1012 1072 $160,000 $180,000 1160 1313 1412 1487 1548 1632 827 935 1005 1058 1101 1160 774 886 959 1015 1060 1124 $180,000 $200,000 1217 1377 1481 1560 1624 1712 867 980 1053 1109 1154 1216 808 924 1000 1058 1106 1172 $200,000 $225,000 1275 1444 1553 1635 1702 1795 908 1026 1103 1161 1208 1273 842 963 1042 1103 1152 1221 $225,000 $250,000 1338 1514 1629 1715 1786 1883 951 1076 1156 1217 1267 1335 878 1004 1087 1150 1202 1273 $250,000 $275,000 1396 1581 1700 1791 1864 1965 992 1122 1206 1270 1321 1392 912 1043 1129 1194 1248 1322 $275,000 $300,000 1452 1644 1768 1862 1938 2044 1031 1166 1253 1319 1373 1447 944 1080 1168 1236 1291 1368 $300,000 or more 1776 2011 2163 2278 2371 2500 1257 1422 1528 1609 1674 1764 1128 1289 1395 1475 1541 1633 Income Maryland 4 6.0000% Massachusetts 4 6.2500% Michigan 4 6.0000% $0 $20,000 308 361 397 425 448 481 307 345 370 389 404 425 330 377 408 432 451 478 $20,000 $30,000 432 506 556 595 627 673 433 487 522 549 570 599 468 535 579 613 640 678 $30,000 $40,000 494 578 635 680 716 768 496 558 598 628 653 687 537 614 665 703 735 778 $40,000 $50,000 545 639 702 750 791 848 549 617 662 695 723 760 595 681 737 779 814 862 $50,000 $60,000 591 692 760 812 856 917 595 670 718 754 784 824 646 739 800 846 884 936 $60,000 $70,000 631 739 811 868 914 979 636 716 768 807 838 881 692 791 856 906 946 1002 $70,000 $80,000 668 782 858 918 967 1036 674 758 813 854 887 933 733 838 907 960 1003 1062 $80,000 $90,000 702 821 901 964 1015 1088 709 797 855 898 933 981 771 882 955 1010 1055 1118 $90,000 $100,000 733 857 941 1006 1060 1136 741 834 893 939 975 1026 807 923 999 1056 1104 1169 $100,000 $120,000 774 906 994 1063 1120 1199 783 881 945 992 1031 1084 854 976 1057 1118 1168 1237 $120,000 $140,000 827 967 1062 1135 1196 1281 838 943 1010 1061 1103 1160 914 1045 1131 1197 1250 1324 $140,000 $160,000 876 1024 1124 1201 1265 1355 888 999 1071 1125 1169 1229 969 1109 1200 1269 1326 1405 $160,000 $180,000 920 1076 1181 1262 1329 1423 933 1050 1126 1183 1229 1292 1020 1167 1262 1336 1395 1478 $180,000 $200,000 962 1124 1234 1318 1389 1487 976 1099 1177 1237 1285 1351 1068 1221 1321 1398 1460 1547 $200,000 $225,000 1005 1174 1288 1377 1450 1553 1020 1148 1231 1293 1343 1413 1117 1277 1382 1462 1527 1618 $225,000 $250,000 1050 1227 1346 1439 1515 1622 1067 1201 1287 1352 1405 1477 1169 1336 1446 1530 1598 1693 $250,000 $275,000 1093 1277 1400 1496 1576 1687 1111 1250 1340 1408 1462 1538 1217 1392 1506 1594 1665 1763 $275,000 $300,000 1133 1323 1452 1551 1633 1749 1152 1297 1390 1460 1517 1595 1263 1445 1563 1654 1728 1830 $300,000 or more 1365 1594 1747 1867 1965 2104 1392 1567 1679 1764 1833 1927 1530 1750 1894 2003 2093 2217 Income Minnesota 1 6.8750% Mississippi 2 7.0000% Missouri 2 4.2250% $0 $20,000 357 396 422 441 456 477 562 668 739 795 841 905 251 289 315 334 350 373 $20,000 $30,000 520 578 615 643 665 695 777 922 1020 1096 1159 1248 357 412 448 476 499 531 $30,000 $40,000 603 671 714 746 772 807 882 1047 1158 1244 1316 1417 411 474 516 547 574 610 $40,000 $50,000 674 750 798 834 863 902 970 1151 1273 1368 1447 1557 456 526 572 608 637 677 $50,000 $60,000 737 820 872 911 943 986 1047 1242 1373 1476 1561 1680 495 572 622 660 692 736 $60,000 $70,000 793 882 939 981 1015 1061 1115 1322 1462 1571 1662 1788 531 612 666 707 741 788 $70,000 $80,000 845 940 1000 1045 1081 1130 1176 1395 1543 1658 1753 1887 563 649 707 750 786 836 $80,000 $90,000 893 993 1056 1104 1142 1194 1233 1462 1617 1737 1837 1977 593 684 744 790 828 880 $90,000 $100,000 937 1042 1109 1159 1199 1254 1285 1524 1685 1811 1915 2061 620 716 778 827 866 921 $100,000 $120,000 996 1108 1179 1232 1275 1333 1354 1606 1775 1907 2017 2170 657 758 824 875 917 975 $120,000 $140,000 1073 1193 1269 1326 1372 1435 1442 1710 1891 2031 2148 2311 704 812 883 938 983 1045 $140,000 $160,000 1143 1271 1353 1414 1463 1530 1523 1805 1996 2144 2267 2440 747 862 937 995 1043 1109 $160,000 $180,000 1208 1343 1429 1494 1546 1617 1596 1892 2092 2247 2376 2557 786 907 987 1048 1098 1168 $180,000 $200,000 1269 1411 1501 1569 1624 1698 1665 1973 2182 2343 2478 2666 823 950 1033 1097 1150 1223 $200,000 $225,000 1332 1481 1576 1647 1705 1783 1735 2057 2274 2442 2582 2778 862 994 1081 1148 1203 1279 $225,000 $250,000 1399 1556 1656 1731 1791 1873 1810 2145 2371 2547 2693 2897 902 1041 1132 1202 1260 1340 $250,000 $275,000 1463 1627 1731 1809 1872 1958 1879 2227 2462 2645 2796 3008 940 1085 1180 1253 1313 1396 $275,000 $300,000 1523 1693 1802 1883 1949 2038 1945 2305 2548 2737 2893 3113 976 1126 1225 1301 1363 1450 $300,000 or more 1875 2085 2218 2319 2399 2509 2323 2752 3041 3266 3452 3714 1185 1367 1488 1580 1655 1760 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 Nebraska 1 5.5000% Nevada 5 6.8500% New Jersey 4 6.6250% $0 $20,000 320 361 388 408 425 447 382 436 471 498 520 550 365 403 427 445 460 479 $20,000 $30,000 461 521 560 589 613 645 539 615 664 702 732 775 529 584 619 645 666 694 $30,000 $40,000 533 602 647 681 708 746 617 704 760 803 839 887 612 676 716 746 770 803 $40,000 $50,000 594 671 721 758 789 831 683 779 841 889 928 981 682 753 798 832 859 895 $50,000 $60,000 647 732 786 827 860 906 740 844 912 964 1006 1064 744 822 871 908 937 977 $60,000 $70,000 695 786 844 888 924 973 791 903 975 1030 1075 1138 800 883 936 975 1007 1050 $70,000 $80,000 739 835 897 944 982 1034 838 956 1033 1091 1139 1205 851 939 996 1037 1071 1117 $80,000 $90,000 779 881 946 996 1036 1091 881 1005 1085 1147 1197 1266 898 991 1051 1095 1130 1178 $90,000 $100,000 817 923 992 1044 1086 1144 921 1050 1134 1199 1251 1323 942 1040 1102 1148 1185 1236 $100,000 $120,000 867 980 1053 1108 1152 1214 973 1110 1199 1267 1322 1399 1000 1104 1170 1219 1258 1312 $120,000 $140,000 931 1053 1131 1190 1238 1304 1041 1187 1282 1355 1414 1496 1075 1187 1257 1310 1353 1411 $140,000 $160,000 991 1120 1203 1266 1317 1387 1103 1258 1359 1435 1498 1585 1144 1263 1338 1395 1440 1501 $160,000 $180,000 1045 1181 1269 1336 1390 1464 1160 1322 1428 1509 1575 1666 1207 1333 1412 1472 1520 1584 $180,000 $200,000 1096 1239 1331 1401 1457 1535 1213 1383 1494 1578 1647 1742 1267 1399 1482 1544 1594 1663 $200,000 $225,000 1149 1299 1395 1469 1528 1609 1267 1445 1561 1649 1721 1820 1328 1467 1554 1620 1672 1744 $225,000 $250,000 1205 1362 1464 1541 1603 1688 1325 1511 1632 1724 1800 1904 1394 1539 1631 1700 1755 1830 $250,000 $275,000 1258 1422 1528 1608 1673 1762 1380 1573 1699 1795 1873 1981 1455 1607 1703 1775 1832 1911 $275,000 $300,000 1308 1479 1589 1672 1740 1833 1431 1632 1762 1862 1943 2055 1514 1672 1772 1846 1906 1987 $300,000 or more 1600 1809 1944 2046 2128 2242 1728 1970 2128 2248 2346 2481 1855 2048 2171 2262 2335 2435 Income New Mexico 1 5.0620% New York 2 4.0000% North Carolina 2 4.7500% $0 $20,000 346 379 400 416 428 445 220 244 260 272 281 294 310 365 401 429 452 485 $20,000 $30,000 508 556 587 610 628 653 318 354 376 393 407 426 434 510 561 600 632 678 $30,000 $40,000 590 647 683 710 731 760 368 409 435 455 471 493 495 582 640 684 722 774 $40,000 $50,000 661 725 765 795 818 851 410 456 485 507 525 549 547 642 706 755 796 854 $50,000 $60,000 724 793 837 870 896 931 447 498 530 554 573 599 592 695 764 818 862 924 $60,000 $70,000 780 855 902 937 965 1004 481 535 569 595 616 644 632 742 816 873 920 986 $70,000 $80,000 831 911 962 999 1029 1070 511 569 605 633 655 685 668 784 862 923 973 1042 $80,000 $90,000 879 964 1017 1056 1088 1131 539 600 639 668 691 723 702 824 905 969 1021 1094 $90,000 $100,000 924 1013 1068 1110 1143 1189 566 629 670 700 725 758 733 860 945 1011 1066 1143 $100,000 $120,000 983 1077 1137 1181 1217 1265 600 668 711 743 769 805 774 908 998 1068 1125 1206 $120,000 $140,000 1059 1161 1225 1273 1311 1363 645 718 764 799 827 865 826 969 1065 1140 1201 1288 $140,000 $160,000 1130 1239 1307 1358 1399 1454 687 764 814 851 880 921 874 1026 1127 1206 1271 1362 $160,000 $180,000 1195 1310 1383 1436 1479 1538 725 807 859 898 929 972 918 1077 1184 1266 1335 1430 $180,000 $200,000 1257 1377 1453 1510 1555 1617 760 846 901 942 975 1020 959 1125 1237 1323 1394 1494 $200,000 $225,000 1320 1447 1527 1586 1634 1698 797 887 945 988 1022 1070 1001 1175 1291 1381 1455 1560 $225,000 $250,000 1388 1521 1605 1668 1718 1786 837 931 991 1036 1073 1122 1046 1227 1349 1443 1520 1629 $250,000 $275,000 1452 1591 1679 1744 1797 1868 874 972 1035 1082 1120 1172 1088 1276 1402 1500 1581 1694 $275,000 $300,000 1512 1658 1749 1817 1872 1946 909 1011 1077 1126 1165 1219 1127 1322 1453 1555 1638 1756 $300,000 or more 1868 2047 2160 2244 2311 2402 1113 1239 1319 1379 1428 1494 1355 1590 1747 1868 1969 2110 Income North Dakota 1 5.0000% Ohio 1 5.7500% Oklahoma 1 4.5000% $0 $20,000 268 309 336 357 374 398 341 385 413 435 452 476 341 405 449 483 511 551 $20,000 $30,000 380 438 477 506 530 564 487 549 590 620 645 679 472 560 621 668 707 762 $30,000 $40,000 437 503 547 581 609 647 560 632 678 714 742 781 537 637 705 759 803 865 $40,000 $50,000 484 558 607 644 675 718 622 702 753 792 824 867 591 701 776 835 883 952 $50,000 $60,000 526 606 659 699 733 779 676 763 819 862 896 943 638 757 838 901 953 1027 $60,000 $70,000 563 648 705 749 784 834 725 818 878 924 960 1011 680 807 893 960 1016 1094 $70,000 $80,000 597 687 747 793 831 884 769 868 932 980 1019 1073 718 851 942 1013 1072 1155 $80,000 $90,000 628 723 786 835 875 930 810 914 981 1032 1073 1130 753 893 988 1062 1124 1210 $90,000 $100,000 657 756 823 873 915 973 848 957 1027 1080 1123 1183 785 931 1030 1107 1172 1262 $100,000 $120,000 695 801 870 924 968 1030 898 1013 1088 1144 1190 1253 827 981 1086 1167 1235 1330 $120,000 $140,000 744 857 932 989 1037 1102 962 1086 1166 1226 1275 1343 882 1046 1157 1243 1315 1417 $140,000 $160,000 789 909 988 1049 1099 1169 1022 1153 1238 1302 1354 1426 932 1105 1222 1313 1389 1496 $160,000 $180,000 831 957 1040 1104 1157 1230 1076 1215 1304 1371 1426 1501 977 1158 1281 1377 1456 1569 $180,000 $200,000 869 1001 1089 1156 1211 1287 1127 1272 1366 1436 1494 1572 1020 1208 1336 1436 1519 1636 $200,000 $225,000 909 1047 1139 1209 1266 1346 1180 1332 1430 1503 1563 1646 1063 1260 1393 1497 1584 1706 $225,000 $250,000 952 1096 1192 1265 1325 1409 1236 1395 1497 1575 1638 1724 1110 1315 1454 1562 1652 1779 $250,000 $275,000 992 1142 1241 1318 1380 1468 1288 1454 1561 1642 1707 1797 1153 1366 1510 1623 1716 1848 $275,000 $300,000 1029 1185 1288 1368 1433 1523 1338 1510 1621 1705 1773 1866 1193 1414 1563 1680 1777 1913 $300,000 or more 1247 1436 1561 1657 1736 1845 1626 1835 1970 2072 2155 2269 1428 1691 1869 2008 2123 2286 Income Pennsylvania 1 6.0000% Rhode Island 4 7.0000% South Carolina 2 6.0000% $0 $20,000 316 355 380 399 415 436 358 406 436 459 478 504 344 394 426 450 470 498 $20,000 $30,000 446 501 536 563 584 614 508 575 619 652 678 715 487 557 602 637 665 704 $30,000 $40,000 510 573 614 644 669 703 583 660 710 748 778 821 558 638 690 730 762 807 $40,000 $50,000 565 634 679 713 740 778 647 732 787 829 863 909 618 706 764 808 844 893 $50,000 $60,000 612 688 736 773 802 843 702 795 855 900 937 988 670 766 829 877 916 969 $60,000 $70,000 655 735 787 826 858 901 752 851 915 963 1003 1057 717 820 887 938 979 1037 $70,000 $80,000 693 778 833 875 908 954 797 902 970 1021 1063 1120 760 868 939 993 1037 1098 $80,000 $90,000 728 818 876 919 955 1003 838 949 1020 1074 1118 1179 799 913 988 1045 1091 1155 $90,000 $100,000 761 855 916 961 998 1048 877 992 1067 1124 1170 1233 835 955 1033 1092 1141 1208 $100,000 $120,000 805 904 968 1016 1055 1108 928 1050 1129 1189 1238 1305 883 1010 1092 1155 1206 1277 $120,000 $140,000 861 967 1035 1086 1128 1185 993 1124 1209 1273 1325 1397 945 1080 1169 1236 1291 1366 $140,000 $160,000 912 1024 1096 1151 1195 1256 1053 1192 1282 1350 1405 1481 1002 1145 1239 1310 1368 1448 $160,000 $180,000 959 1077 1153 1210 1256 1320 1108 1255 1349 1421 1479 1559 1054 1205 1303 1378 1439 1523 $180,000 $200,000 1002 1126 1205 1265 1314 1380 1160 1313 1412 1487 1547 1631 1102 1260 1363 1441 1505 1593 $200,000 $225,000 1047 1177 1260 1322 1373 1442 1213 1373 1477 1555 1618 1706 1152 1317 1425 1506 1573 1665 $225,000 $250,000 1095 1230 1317 1383 1436 1508 1269 1437 1545 1627 1694 1785 1206 1378 1490 1576 1646 1742 $250,000 $275,000 1140 1281 1371 1439 1494 1570 1322 1497 1610 1695 1764 1860 1255 1435 1552 1641 1714 1814 $275,000 $300,000 1183 1328 1422 1493 1550 1628 1372 1554 1671 1759 1831 1930 1302 1489 1610 1702 1778 1882 $300,000 or more 1428 1604 1717 1802 1871 1965 1662 1882 2024 2131 2218 2338 1575 1800 1947 2058 2150 2275 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 South Dakota 1 4.5000% Tennessee 2 7.0000% Texas 1 6.2500% $0 $20,000 374 440 484 519 547 586 481 561 614 655 689 736 369 423 458 484 506 536 $20,000 $30,000 527 620 683 731 770 826 676 788 863 921 969 1035 526 602 652 690 721 764 $30,000 $40,000 604 710 782 836 882 945 773 902 987 1053 1108 1184 605 693 750 794 830 879 $40,000 $50,000 668 786 865 925 976 1046 855 997 1091 1164 1224 1308 672 769 833 881 921 976 $50,000 $60,000 724 852 937 1003 1058 1134 926 1080 1183 1262 1327 1418 730 836 905 958 1001 1061 $60,000 $70,000 775 911 1002 1073 1131 1212 990 1154 1264 1348 1418 1515 782 896 970 1027 1073 1137 $70,000 $80,000 820 964 1061 1136 1197 1283 1048 1222 1338 1427 1501 1603 830 950 1029 1089 1138 1206 $80,000 $90,000 862 1014 1115 1194 1258 1349 1101 1284 1406 1499 1577 1684 874 1001 1083 1147 1198 1269 $90,000 $100,000 901 1060 1166 1248 1315 1410 1150 1341 1469 1567 1647 1760 914 1047 1134 1200 1254 1329 $100,000 $120,000 952 1120 1232 1319 1390 1490 1215 1417 1552 1655 1741 1860 968 1109 1201 1271 1328 1407 $120,000 $140,000 1018 1198 1317 1410 1486 1593 1299 1515 1658 1769 1860 1987 1038 1189 1287 1362 1423 1508 $140,000 $160,000 1079 1269 1396 1494 1575 1688 1376 1604 1756 1874 1970 2105 1102 1262 1366 1446 1511 1601 $160,000 $180,000 1134 1334 1467 1570 1655 1774 1446 1686 1846 1969 2070 2212 1160 1329 1439 1523 1591 1686 $180,000 $200,000 1186 1395 1534 1642 1731 1855 1511 1762 1929 2058 2164 2312 1215 1391 1507 1595 1666 1766 $200,000 $225,000 1240 1458 1603 1716 1809 1939 1579 1841 2016 2150 2261 2415 1271 1456 1577 1669 1744 1848 $225,000 $250,000 1296 1524 1677 1794 1891 2027 1651 1925 2107 2247 2363 2525 1331 1525 1651 1748 1826 1935 $250,000 $275,000 1349 1587 1745 1867 1969 2110 1718 2003 2193 2339 2459 2627 1387 1589 1721 1822 1904 2017 $275,000 $300,000 1400 1646 1810 1937 2042 2188 1781 2077 2273 2425 2550 2724 1441 1650 1787 1892 1977 2095 $300,000 or more 1690 1986 2185 2338 2464 2641 2148 2504 2741 2923 3074 3283 1750 2005 2171 2298 2402 2545 Income Utah 2 4.8500% Vermont 1 6.0000% Virginia 2 4.3000% $0 $20,000 342 397 435 463 487 519 253 275 289 300 308 319 251 295 324 346 365 391 $20,000 $30,000 481 560 612 652 685 731 354 385 404 419 430 446 355 416 457 489 515 552 $30,000 $40,000 550 640 700 746 783 836 404 439 462 478 491 509 407 477 524 560 590 632 $40,000 $50,000 609 708 774 825 866 925 446 485 510 528 542 562 450 528 580 620 653 700 $50,000 $60,000 660 768 839 894 939 1002 482 525 551 571 587 608 489 573 629 673 709 759 $60,000 $70,000 705 820 897 955 1004 1071 515 560 589 610 627 649 523 612 673 719 758 812 $70,000 $80,000 747 868 949 1011 1062 1134 544 592 623 645 663 687 554 649 712 762 803 860 $80,000 $90,000 785 913 998 1063 1117 1191 572 622 654 677 696 721 582 682 749 801 844 904 $90,000 $100,000 820 954 1042 1111 1167 1245 597 650 682 707 726 753 609 713 783 837 882 945 $100,000 $120,000 867 1008 1102 1174 1233 1316 630 686 721 746 767 795 644 754 828 885 933 999 $120,000 $140,000 927 1077 1178 1255 1318 1406 673 732 769 797 819 849 689 807 886 947 998 1068 $140,000 $160,000 981 1141 1247 1329 1396 1490 712 775 814 843 867 898 730 855 939 1004 1057 1132 $160,000 $180,000 1032 1200 1311 1397 1467 1566 748 814 855 885 910 943 768 899 987 1055 1112 1191 $180,000 $200,000 1079 1254 1371 1460 1534 1637 781 850 893 925 951 985 803 940 1033 1104 1163 1245 $200,000 $225,000 1127 1310 1432 1526 1603 1710 815 887 932 966 992 1029 839 983 1079 1154 1215 1301 $225,000 $250,000 1178 1370 1497 1595 1676 1788 852 927 974 1009 1037 1075 878 1028 1129 1207 1271 1361 $250,000 $275,000 1226 1426 1558 1660 1744 1861 886 964 1013 1049 1078 1118 914 1071 1175 1256 1323 1417 $275,000 $300,000 1272 1479 1616 1722 1809 1930 918 999 1050 1087 1118 1158 949 1111 1219 1303 1373 1470 $300,000 or more 1534 1784 1950 2077 2182 2328 1103 1201 1262 1307 1344 1393 1147 1343 1474 1575 1659 1776 Income Washington 1 6.5000% West Virginia 1 6.0000% Wisconsin 1 5.0000% $0 $20,000 397 452 487 514 536 566 351 399 430 453 472 498 304 346 373 393 410 433 $20,000 $30,000 569 647 698 736 768 811 513 583 628 662 690 729 436 495 534 564 587 620 $30,000 $40,000 656 746 804 848 885 934 596 677 730 769 802 847 502 571 616 649 677 715 $40,000 $50,000 729 829 894 943 983 1039 666 757 816 861 897 947 558 635 684 722 753 795 $50,000 $60,000 793 902 973 1026 1070 1130 729 828 892 941 981 1036 608 691 745 786 819 865 $60,000 $70,000 850 967 1043 1100 1147 1212 784 891 961 1014 1056 1115 652 741 799 843 879 928 $70,000 $80,000 903 1027 1107 1168 1218 1287 836 950 1024 1080 1125 1188 692 787 848 895 933 985 $80,000 $90,000 951 1082 1166 1231 1283 1356 883 1004 1082 1141 1189 1256 729 829 894 943 983 1038 $90,000 $100,000 996 1133 1222 1289 1344 1420 927 1054 1136 1199 1249 1319 764 868 936 988 1030 1088 $100,000 $120,000 1055 1200 1295 1366 1424 1504 986 1121 1208 1275 1329 1403 809 920 993 1047 1092 1153 $120,000 $140,000 1132 1287 1388 1465 1528 1614 1062 1207 1302 1373 1431 1511 868 987 1065 1123 1171 1237 $140,000 $160,000 1202 1368 1475 1556 1623 1714 1132 1287 1388 1464 1526 1611 923 1049 1131 1194 1244 1314 $160,000 $180,000 1267 1441 1554 1640 1710 1806 1197 1360 1467 1547 1613 1703 972 1106 1192 1258 1311 1385 $180,000 $200,000 1327 1510 1628 1718 1792 1893 1257 1429 1541 1626 1695 1790 1019 1159 1249 1318 1374 1451 $200,000 $225,000 1390 1581 1705 1799 1876 1982 1320 1501 1618 1707 1780 1879 1067 1213 1308 1380 1439 1520 $225,000 $250,000 1456 1657 1787 1885 1966 2077 1387 1577 1701 1794 1870 1975 1118 1272 1371 1447 1508 1593 $250,000 $275,000 1519 1728 1863 1966 2050 2165 1450 1649 1778 1876 1955 2065 1166 1326 1430 1509 1573 1661 $275,000 $300,000 1578 1795 1936 2043 2130 2250 1510 1717 1851 1953 2036 2150 1212 1378 1486 1568 1634 1726 $300,000 or more 1921 2185 2357 2487 2593 2739 1860 2116 2282 2407 2510 2651 1476 1679 1810 1910 1991 2103 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 $20,000 239 270 289 304 316 333 1. Use the Ratio Method to determine your local sales tax deduction. Your state sales tax rate is $20,000 $30,000 341 384 412 433 450 474 provided next to the state name. 2. Follow the instructions on the next page to determine your local sales tax deduction. $30,000 $40,000 392 442 474 498 518 545 3. The California table includes the 1.25% uniform local sales tax rate in addition to the 6.00% $40,000 $50,000 435 490 526 553 575 605 state sales tax rate for a total of 7.25%. Some California localities impose a larger local sales tax. $50,000 $60,000 473 533 572 601 625 658 Taxpayers who reside in those jurisdictions should use the Ratio Method to determine their local sales $60,000 $70,000 507 571 613 644 670 705 tax deduction. The denominator of the correct ratio is 7.25%, and the numerator is the total sales tax rate $70,000 $80,000 537 606 650 683 711 748 minus 7.25%. $80,000 $90,000 566 638 684 720 748 787 4. This state does not have a local general sales tax, so the amount in the state table is the only $90,000 $100,000 592 668 716 753 783 824 amount to be deducted. 5. The Nevada table includes the 2.25% uniform local sales tax rate in addition to the 4.6000%$100,000 $120,000 627 707 759 798 829 873 state sales tax rate for a total of 6.85%. Some Nevada localities impose a larger local sales tax. Taxpayers $120,000 $140,000 672 758 813 855 889 935 who reside in those jurisdictions should use the Ratio Method to determine their local sales tax $140,000 $160,000 713 804 863 907 943 993 deduction. The denominator of the correct ratio is 6.85%, and the numerator is the total sales tax rate $160,000 $180,000 751 847 909 955 993 1045 minus 6.85%. $180,000 $200,000 787 887 952 1000 1040 1095 6. The 4.0% rate for Hawaii is actually an excise tax but is treated as a sales tax for purpose of $200,000 $225,000 823 928 996 1047 1089 1146 this deduction. $225,000 $250,000 862 972 1043 1097 1140 1200 $250,000 $275,000 899 1013 1087 1143 1188 1250 $275,000 $300,000 933 1052 1129 1187 1234 1298 $300,000 or more 1133 1278 1371 1442 1499 1577 A-16