| Name | Rate, % |
|---|---|
| Alabama | varies |
| Alaska | varies |
| Arizona | varies |
| Arkansas | varies |
| California | varies |
| Colorado | varies |
| Connecticut | 6.350 |
| Delaware | 0.000 |
| District of Columbia | 6.000 |
| Florida | varies |
| Georgia | varies |
| Hawaii | varies |
| Idaho | varies |
| Illinois | varies |
| Indiana | 7.000 |
| Iowa | 6.000 |
| Kansas | varies |
| Kentucky | 6.000 |
| Louisiana | varies |
| Maine | 5.500 |
| Maryland | 6.000 |
| Massachusetts | 6.250 |
| Michigan | 6.000 |
| Minnesota | varies |
| Mississippi | varies |
| Missouri | varies |
| Montana | 0.000 |
| Nebraska | varies |
| Nevada | varies |
| New Hampshire | 0.000 |
| New Jersey | 6.625 |
| New Mexico | varies |
| New York | varies |
| North Carolina | varies |
| North Dakota | varies |
| Ohio | varies |
| Oklahoma | varies |
| Oregon | 0.000 |
| Pennsylvania | varies |
| Rhode Island | 7.000 |
| South Carolina | varies |
| South Dakota | varies |
| Tennessee | varies |
| Texas | varies |
| Utah | varies |
| Vermont | 6.000 |
| Virginia | varies |
| Washington | varies |
| West Virginia | varies |
| Wisconsin | varies |
| Wyoming | varies |
| American Samoa | 15.000 |
| Commonwealth of the Northern... | 0.000 |
| Guam | 2.000 |
| Puerto Rico | 10.500 |
| United States Virgin Islands | 0.000 |