Which Optional Local Sales Tax Table Should I Use? IF you live in the state of… AND you live in… THEN use Local Table… Alabama Any locality that imposes a local sales tax B Alaska Juneau, Kenai, Ketchikan, Kodiak, Sitka, Wasilla, or any locality that imposes a local sales tax C Arizona Chandler, Gilbert, Glendale, Mesa, Peoria, Phoenix, Scottsdale, Tempe, Tucson, Yuma, or any other locality that imposes a local sales tax B Arkansas Any locality that imposes a local sales tax B Colorado Adams County, Boulder County, Centennial, Colorado Springs, Denver City, El Paso County, Larimer County, Pueblo City, Pueblo County, or any other locality that imposes a local sales tax A Arapahoe County, Arvada, Aurora, Boulder, Fort Collins, Greeley, Jefferson County, Lakewood, Longmont, Thornton, or Westminster B Georgia Dekalb County (excluding Atlanta) A Any other locality that imposes a local sales tax B Illinois Arlington Heights, Bloomington, Champaign, Chicago, Cicero, Decatur, Evanston, Palatine, Peoria, Schaumburg, Skokie, Springfield, or any other locality that imposes a local sales tax A Aurora, Elgin, Joliet, Waukegan B Kansas Any locality that imposes a local sales tax B Louisiana Any other locality that imposes a local sales tax A East Baton Rouge Parish B Ascension Parish, Bossier Parish, Caddo Parish, Calcasieu Parish, Iberia Parish, Jefferson Parish, Lafayette Parish, Lafourche Parish, Livingston Parish, Orleans Parish, Ouachita Parish, Rapides Parish, St. Bernard Parish, St. Landry Parish, St. Tammany Parish, Tangipahoa Parish, or Terrebonne Parish C Mississippi City of Tupelo only A City of Jackson only C Missouri Any locality that imposes a local sales tax B New York Counties: Chautauqua, Chenango, Columbia, Delaware, Dutchess, Greene, Hamilton, Tioga Cities: New York or Norwich (Chenango County) A Counties: Albany, Allegany, Broome, Cattaraugus, Cayuga, Chemung, Clinton, Cortland, Erie, Essex, Franklin, Fulton, Genesee, Herkimer, Jefferson, Lewis, Livingston, Madison, Monroe, Montgomery, Nassau, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans, Oswego, Otsego, Putnam, Rensselaer, Rockland, St. Lawrence, Saratoga, Schenectady, Schoharie, Schuyler, Seneca, Steuben, Suffolk, Sullivan, Tompkins, Ulster, Warren, Washington, Wayne, Westchester, Wyoming, or Yates Cities: Auburn, Glens Falls, Gloversville, Ithaca, Johnstown, Mount Vernon, New Rochelle, Ogdensburg, Olean, Oneida (Madison County), Oswego, Rome, Salamanca, Saratoga Springs, Utica, White Plains, or Yonkers B Any other locality that imposes a local sales tax D* North Carolina Any locality that imposes a local sales tax B South Carolina Allendale County, Bamberg County, Barnwell County, Calhoun County, Charleston County, Cherokee County, Chester County, Chesterfield County, Colleton County, Darlington County, Dillon County, Edgefield County, Florence County, Jasper County, Kershaw County, Lancaster County, Laurens County, Lee County, Marion County, Marlboro County, McCormick County, Saluda County, or Williamsburg County A Abbeville County, Aiken County, Anderson County, Berkeley County, Clarendon County, Dorchester County, Fairfield County, Greenwood County, Hampton County, Horry County, Lexington County, Myrtle Beach, Newberry County, Orangeburg County, Pickens County, Richland County, Spartanburg County, Union County, York County, or any other locality that imposes a local sales tax B Sumter County C Tennessee Any locality that imposes a local sales tax B Utah Any locality that imposes a local sales tax B Virginia Any locality that imposes a local sales tax A * Note: Local Table D is just 25% of the NY State table. The optional sales tax tables have historically been constructed using data from the Consumer Expenditure Survey (CES), which is administered by the Bureau of Labor Statistics (BLS). The IRS did not have access to updated data to apply the methodology to create the tables for tax year 2025. To create these tables for tax year 2025, the IRS used the optional sales tax tables from tax year 2024 and applied two adjustments: 1) adjusted all values in every table using the rate of growth of total state general sales and gross receipts tax revenues from 2024 to 2025 (adjusted for changes in population) and 2) adjusted values in the state tables for the state of Louisiana to account for an increase in the tax rate for their state sales tax.