Sales tax
Grocery sales tax by state
Food for home is exempt in most states, taxed in a handful, and taxed by cities in a few that exempt it.
Checked by Radif Partners · Editorial policy · How we calculate
Of the 46 jurisdictions with a statewide sales tax, 38 exempt groceries (food bought to prepare and eat at home) from the state rate in 2026. Alabama, Mississippi, Missouri, Tennessee and Utah tax them at a reduced state rate, and Hawaii, Idaho and South Dakota at the full state rate. The state exemption is not always the end of it: in Arizona, Arkansas, Colorado, Georgia, Illinois, Kansas, Louisiana, North Carolina, Oklahoma, South Carolina and Virginia, cities or counties may still tax food even though the state does not. On a $200 weekly grocery bill, the state tax alone comes to $624 a year in Idaho, the highest state rate on food, and to nothing in an exempt state. In every state, the exemption stops at the door of the restaurant: prepared food, hot food and in most states candy and soft drinks are taxed at the general rate. Each line below links the state's own rule.
State tax on a year of groceries
State tax on food in Alabama, per year
$208
| Per week | $4.00 |
| State rate on groceries | 2% |
State part only; some states let cities or counties tax food as well.
The 51 jurisdictions and their grocery rule
Statewide rates and rules read on each state's official pages, latest on October 5, 2026.
| State | State rate | Groceries | Local tax on groceries |
|---|---|---|---|
| Alabama | 4% | reduced, 2% | may apply |
| Alaska | none | no state tax | may apply |
| Arizona | 5.6% | exempt | may apply |
| Arkansas | 6.5% | exempt | may apply |
| California | 7.25% | exempt | no |
| Colorado | 2.9% | exempt | may apply |
| Connecticut | 6.35% | exempt | no local tax |
| Delaware | none | no state tax | no local tax |
| District of Columbia | 6% | exempt | no local tax |
| Florida | 6% | exempt | no |
| Georgia | 4% | exempt | may apply |
| Hawaii | 4% | taxed, 4% | may apply |
| Idaho | 6% | taxed, 6% | may apply |
| Illinois | 6.25% | exempt | may apply |
| Indiana | 7% | exempt | no local tax |
| Iowa | 6% | exempt | no |
| Kansas | 6.5% | exempt | may apply |
| Kentucky | 6% | exempt | no local tax |
| Louisiana | 5% | exempt | may apply |
| Maine | 5.5% | exempt | no local tax |
| Maryland | 6% | exempt | no local tax |
| Massachusetts | 6.25% | exempt | no local tax |
| Michigan | 6% | exempt | no local tax |
| Minnesota | 6.875% | exempt | no |
| Mississippi | 7% | reduced, 5% | may apply |
| Missouri | 4.225% | reduced, 1.225% | may apply |
| Montana | none | no state tax | no |
| Nebraska | 5.5% | exempt | no |
| Nevada | 6.85% | exempt | no |
| New Hampshire | none | no state tax | no local tax |
| New Jersey | 6.625% | exempt | no local tax |
| New Mexico | 4.875% | exempt | no |
| New York | 4% | exempt | no |
| North Carolina | 4.75% | exempt | may apply |
| North Dakota | 5% | exempt | no |
| Ohio | 5.75% | exempt | no |
| Oklahoma | 4.5% | exempt | may apply |
| Oregon | none | no state tax | no local tax |
| Pennsylvania | 6% | exempt | no |
| Rhode Island | 7% | exempt | no local tax |
| South Carolina | 6% | exempt | may apply |
| South Dakota | 4.2% | taxed, 4.2% | may apply |
| Tennessee | 7% | reduced, 4% | may apply |
| Texas | 6.25% | exempt | no |
| Utah | 4.85% | reduced, 1.75% | may apply |
| Vermont | 6% | exempt | no |
| Virginia | 4.3% | exempt | may apply |
| Washington | 6.5% | exempt | no |
| West Virginia | 6% | exempt | no |
| Wisconsin | 5% | exempt | no |
| Wyoming | 4% | exempt | no |
States that still tax food
- Alabama, 2% at the state level, plus local tax where it applies. State rate on food/groceries is 2% since September 1, 2025 (3% from Sept. 1, 2023 to Aug. 31, 2025). City and county taxes still apply to food. Under Act 2026-604 the state portion on food was suspended from May 1 to June 30, 2026. Official rule.
- Mississippi, 5% at the state level, plus local tax where it applies. Since July 1, 2025 groceries (food or drink for human consumption eligible for SNAP but not bought with SNAP) are taxed at 5% instead of 7%; purchases made with SNAP benefits are exempt. Official rule.
- Missouri, 1.225% at the state level, plus local tax where it applies. Since October 1, 1997 the state tax on food (SNAP-eligible products, including vending machine food) is 1% (RSMo 144.014), plus the 0.225% constitutional conservation and parks taxes = 1.225% state; local sales taxes generally apply to groceries at their full rate. Official rule.
- Tennessee, 4% at the state level, plus local tax where it applies. Food and food ingredients are taxed at a reduced 4% state rate plus the full local rate. Prepared food, candy, dietary supplements, alcohol and tobacco pay the general 7% rate. Official rule.
- Utah, 1.75% at the state level, plus local tax where it applies. Grocery food is taxed at a 1.75% state rate; with the 1% local option and 0.25% county option taxes, the combined grocery rate is 3% everywhere in Utah. Other local taxes do not apply to grocery food. Official rule.
- Hawaii, 4% at the state level, plus local tax where it applies. Food is not exempt from GET (4% plus 0.5% county surcharge); only purchases paid with SNAP or WIC benefits are deductible. Low- and moderate-income residents can claim the refundable Food/Excise Tax Credit on their income tax return to offset it. Official rule.
- Idaho, 6% at the state level, plus local tax where it applies. Food is taxed at the general 6% rate; Idaho returns part of it through the food tax credit (formerly the grocery tax credit) on the income tax return: $155 per resident and per qualifying dependent for 2025, or up to $250 with receipts for residents who are not required to file. Official rule.
- South Dakota, 4.2% at the state level, plus local tax where it applies. South Dakota has no general grocery exemption: food is taxed at the full state rate plus municipal tax. Only purchases made with SNAP (food stamps) or WIC are exempt. Official rule.
On a $200 weekly grocery budget, the difference between these states and the exempt majority is real money: $208 a year in Alabama, $520 a year in Mississippi, $127 a year in Missouri and $416 a year in Tennessee at the state level, before any local rate.
Exempt from the state, taxed by the city
Exempting groceries from the state rate does not always exempt them from local rates. In Arizona, Arkansas, Colorado, Georgia, Illinois, Kansas, Louisiana, North Carolina, Oklahoma, South Carolina and Virginia, local governments may still tax food:
- Arizona: Food for home consumption sold by grocery-type retailers is exempt from state TPT (A.R.S. 42-5102); food consumed on the premises is taxable. Cities and towns may still levy their TPT on food sales.
- Arkansas: State Reduced Food Tax rate is 0.000% effective January 1, 2026 (Act 1008 of 2025). Food and food ingredients remain subject to city and county sales taxes.
- Colorado: Food for home consumption (SNAP/WIC-eligible items, with Colorado exceptions such as candy and soft drinks) is exempt from the 2.9% state tax. Cities and counties may choose to tax food; RTD, CD and RTA district taxes follow the state treatment.
- Georgia: Food and food ingredients for off-premises consumption are exempt from the 4% state tax but subject to all local sales taxes (except the SPLOST tied to an EHOST). DOR publishes a separate food rate chart.
- Illinois: The State eliminated its 1% tax on groceries on January 1, 2026 (Public Act 103-0781). Municipalities and counties may impose a local grocery tax of exactly 1% by ordinance; more than 600 ordinances had been filed before the change, so most shoppers still pay 1% on groceries. Soft drinks, candy, alcohol and prepared food remain taxed at the general merchandise rate.
- Kansas: The state rate on food and food ingredients fell from 6.5% to 4% on January 1, 2023, 2% on January 1, 2024 and 0% on January 1, 2025. Prepared food stays taxable, except bakery items, unheated food sold by weight or volume and food needing further cooking when sold without utensils. The state 0% rate does not by itself remove local sales taxes.
- Louisiana: Food for home consumption is exempt from the state sales tax (0% in the R-1002 rate table); the constitutional limit applies only to the state, so parish and municipal sales taxes can still apply to groceries.
- North Carolina: Qualifying food is exempt from the State and transit rates but subject to a flat 2.00% local rate statewide. Prepared food, candy, soft drinks, dietary supplements and food from vending machines (non-qualifying food) bear the full State, local and transit rates.
- Oklahoma: State rate on food and food ingredients is 0% since August 29, 2024 (HB 1955 and SB 1283, 2024); local city and county sales taxes still apply. Prepared food, alcohol and dietary supplements stay taxable at 4.5%.
- South Carolina: Unprepared food eligible for SNAP is exempt from the 6% state tax only (SC Code 12-36-2120(75)); local sales taxes can still apply, though Capital Projects, Education Capital Improvement and some Transportation taxes exempt it.
- Virginia: Since January 1, 2023 there is no state tax on food for home consumption and essential personal hygiene products; only the 1% local tax remains, so groceries are taxed at 1% throughout Virginia. Hot prepared food is fully taxable.
In those states, choose “Groceries” in the calculator and type the local rate that applies to food at your store; the state part will be zero and only the local part will be added.
What counts as groceries
The exemption covers food for home consumption, and each state draws the line in its own law. The common pattern: raw and packaged food bought at a grocery store is exempt; food sold hot, food eaten on the premises and food prepared by the seller to eat right away is taxed like a restaurant meal. Many states also exclude candy and soft drinks from the definition of food, and alcoholic beverages are taxed everywhere. The borderline cases (a bakery cake, a deli tray, a smoothie, a meal kit) are settled by the state's own bulletins, which the state pages link. Purchases paid with SNAP benefits or WIC vouchers are exempt from sales tax under federal rules, whatever the state taxes otherwise.
A recent trend: cutting the grocery tax
Several states have reduced or removed their tax on food in recent years, often in steps written into law, and the notes above give the dates the states published. Where the reduction is phased, the calculator uses the rate in force on the day the state page was read, and the state page lists the scheduled changes. Local grocery taxes tend to survive state repeals longer, because they fund city and county budgets directly.
Using the calculator for a grocery receipt
A supermarket receipt usually mixes exempt food with taxable items such as paper towels, cleaning products, soda or candy. Run the taxable part with “Most goods” and the food with “Groceries”; the sum is what the register should charge. To check a receipt total backwards, the reverse sales tax calculator works category by category. The full rules of each state are on its page, reachable from the sales tax by state table.