[
{"state": "AL", "name": "Alabama", "ratePerMillion": 40000, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 4.00% (Alabama Department of Revenue, checked 2026-10-03)"},
{"state": "AK", "name": "Alaska", "ratePerMillion": 0, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 0.00% (Alaska Office of the State Assessor, checked 2026-10-03); no state sales tax; local sales taxes apply; UNVERIFIED on a live page (archived official page of 2026-01-21)"},
{"state": "AZ", "name": "Arizona", "ratePerMillion": 56000, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 5.60% (Arizona Department of Revenue, checked 2026-10-03); transaction privilege tax, retail classification"},
{"state": "AR", "name": "Arkansas", "ratePerMillion": 65000, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 6.50% (Arkansas Department of Finance and Administration, checked 2026-10-03)"},
{"state": "CA", "name": "California", "ratePerMillion": 72500, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 7.25% (California Department of Tax and Fee Administration, checked 2026-10-03); statewide rate, which includes the mandatory 1.25% local portion"},
{"state": "CO", "name": "Colorado", "ratePerMillion": 29000, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 2.90% (Colorado Department of Revenue, checked 2026-10-03)"},
{"state": "CT", "name": "Connecticut", "ratePerMillion": 63500, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 6.35% (Connecticut Department of Revenue Services, checked 2026-10-03)"},
{"state": "DE", "name": "Delaware", "ratePerMillion": 0, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 0.00% (Delaware Division of Revenue, checked 2026-10-03); no sales tax; gross receipts tax on the seller"},
{"state": "DC", "name": "District of Columbia", "ratePerMillion": 60000, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 6.00% (DC Office of Tax and Revenue, checked 2026-10-03); the rise to 7% is postponed; 6% through 2027-09-30"},
{"state": "FL", "name": "Florida", "ratePerMillion": 60000, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 6.00% (Florida Department of Revenue, checked 2026-10-03)"},
{"state": "GA", "name": "Georgia", "ratePerMillion": 40000, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 4.00% (Georgia Department of Revenue, checked 2026-10-03)"},
{"state": "HI", "name": "Hawaii", "ratePerMillion": 40000, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 4.00% (Hawaii Department of Taxation, checked 2026-10-03); general excise tax, levied on the seller"},
{"state": "ID", "name": "Idaho", "ratePerMillion": 60000, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 6.00% (Idaho State Tax Commission, checked 2026-10-03)"},
{"state": "IL", "name": "Illinois", "ratePerMillion": 62500, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 6.25% (Illinois Department of Revenue, checked 2026-10-03); general merchandise rate"},
{"state": "IN", "name": "Indiana", "ratePerMillion": 70000, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 7.00% (Indiana Department of Revenue, checked 2026-10-03)"},
{"state": "IA", "name": "Iowa", "ratePerMillion": 60000, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 6.00% (Iowa Department of Revenue, checked 2026-10-03)"},
{"state": "KS", "name": "Kansas", "ratePerMillion": 65000, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 6.50% (Kansas Department of Revenue, checked 2026-10-03)"},
{"state": "KY", "name": "Kentucky", "ratePerMillion": 60000, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 6.00% (Kentucky Department of Revenue, checked 2026-10-03)"},
{"state": "LA", "name": "Louisiana", "ratePerMillion": 50000, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 5.00% (Louisiana Department of Revenue, checked 2026-10-03); raised from 4.45% on 2025-01-01, until 2029-12-31"},
{"state": "ME", "name": "Maine", "ratePerMillion": 55000, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 5.50% (Maine Revenue Services, checked 2026-10-03); general sales rate"},
{"state": "MD", "name": "Maryland", "ratePerMillion": 60000, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 6.00% (Comptroller of Maryland, checked 2026-10-03)"},
{"state": "MA", "name": "Massachusetts", "ratePerMillion": 62500, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 6.25% (M.G.L. c. 64H, s. 2, checked 2026-10-03)"},
{"state": "MI", "name": "Michigan", "ratePerMillion": 60000, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 6.00% (Michigan Department of Treasury, checked 2026-10-03)"},
{"state": "MN", "name": "Minnesota", "ratePerMillion": 68750, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 6.875% (Minnesota Department of Revenue, checked 2026-10-03)"},
{"state": "MS", "name": "Mississippi", "ratePerMillion": 70000, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 7.00% (Mississippi Department of Revenue, checked 2026-10-03)"},
{"state": "MO", "name": "Missouri", "ratePerMillion": 42250, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 4.225% (Missouri Department of Revenue, checked 2026-10-03)"},
{"state": "MT", "name": "Montana", "ratePerMillion": 0, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 0.00% (Montana Department of Revenue, checked 2026-10-03); no general sales tax; local resort taxes apply"},
{"state": "NE", "name": "Nebraska", "ratePerMillion": 55000, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 5.50% (Nebraska Department of Revenue, checked 2026-10-03)"},
{"state": "NV", "name": "Nevada", "ratePerMillion": 68500, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 6.85% (Nevada Department of Taxation, checked 2026-10-03)"},
{"state": "NH", "name": "New Hampshire", "ratePerMillion": 0, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 0.00% (New Hampshire Department of Revenue Administration, checked 2026-10-03); no general sales tax; UNVERIFIED: the official pages refused automated access"},
{"state": "NJ", "name": "New Jersey", "ratePerMillion": 66250, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 6.625% (New Jersey Division of Taxation, checked 2026-10-03); Salem County collects 3.3125% instead of the state rate; not modelled"},
{"state": "NM", "name": "New Mexico", "ratePerMillion": 48750, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 4.875% (New Mexico Taxation and Revenue Department, checked 2026-10-03); gross receipts tax state rate"},
{"state": "NY", "name": "New York", "ratePerMillion": 40000, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 4.00% (New York State Department of Taxation and Finance, checked 2026-10-03)"},
{"state": "NC", "name": "North Carolina", "ratePerMillion": 47500, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 4.75% (North Carolina Department of Revenue, checked 2026-10-03)"},
{"state": "ND", "name": "North Dakota", "ratePerMillion": 50000, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 5.00% (North Dakota Office of State Tax Commissioner, checked 2026-10-03)"},
{"state": "OH", "name": "Ohio", "ratePerMillion": 57500, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 5.75% (Ohio Revised Code 5739.02, checked 2026-10-03)"},
{"state": "OK", "name": "Oklahoma", "ratePerMillion": 45000, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 4.50% (Oklahoma Tax Commission, checked 2026-10-03)"},
{"state": "OR", "name": "Oregon", "ratePerMillion": 0, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 0.00% (Oregon Department of Revenue, checked 2026-10-03); no sales tax"},
{"state": "PA", "name": "Pennsylvania", "ratePerMillion": 60000, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 6.00% (Pennsylvania Department of Revenue, checked 2026-10-03)"},
{"state": "RI", "name": "Rhode Island", "ratePerMillion": 70000, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 7.00% (R.I. Gen. Laws 44-18-18, checked 2026-10-03)"},
{"state": "SC", "name": "South Carolina", "ratePerMillion": 60000, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 6.00% (South Carolina Department of Revenue, checked 2026-10-03)"},
{"state": "SD", "name": "South Dakota", "ratePerMillion": 42000, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 4.20% (South Dakota Department of Revenue, checked 2026-10-03)"},
{"state": "TN", "name": "Tennessee", "ratePerMillion": 70000, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 7.00% (Tennessee Department of Revenue, checked 2026-10-03)"},
{"state": "TX", "name": "Texas", "ratePerMillion": 62500, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 6.25% (Texas Comptroller of Public Accounts, checked 2026-10-03)"},
{"state": "UT", "name": "Utah", "ratePerMillion": 61000, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 6.10% (Utah State Tax Commission, Publication 25, checked 2026-10-03); 4.85% state plus the 1.00% local option and 0.25% county option levied everywhere"},
{"state": "VT", "name": "Vermont", "ratePerMillion": 60000, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 6.00% (Vermont Department of Taxes, checked 2026-10-03)"},
{"state": "VA", "name": "Virginia", "ratePerMillion": 53000, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 5.30% (Virginia Tax, checked 2026-10-03); 4.3% state plus the 1% local tax levied everywhere"},
{"state": "WA", "name": "Washington", "ratePerMillion": 65000, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 6.50% (Washington Department of Revenue, checked 2026-10-03)"},
{"state": "WV", "name": "West Virginia", "ratePerMillion": 60000, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 6.00% (West Virginia Tax Division, checked 2026-10-03)"},
{"state": "WI", "name": "Wisconsin", "ratePerMillion": 50000, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 5.00% (Wisconsin Department of Revenue, checked 2026-10-03)"},
{"state": "WY", "name": "Wyoming", "ratePerMillion": 40000, "validFrom": "2026-01-01", "validTo": null, "note": "State rate 4.00% (Wyoming Department of Revenue, checked 2026-10-03)"}
]