Sales taxes, fees, and other ways states handle money.
States raise and spend money in very different ways. Some have no sales tax at all, some exempt groceries or hold tax-free weekends, and most run a lottery whose proceeds go to state programs. These maps compare those choices across all 50 states, using the revenue department's own pages and the tax code.
37 Groceries exempt5 Taxed at a lower rate3 Taxed at the full rate5 No state sales tax
The most common answer is “Groceries exempt”, in 37 states. Whether the state's own sales tax (or general excise tax) applies to groceries: food bought to prepare and eat at home, as the state defines it. Prepared food, restaurant meals, candy, soft drinks and alcohol are excluded, and city or county sales taxes on groceries are noted in details rather than changing the answer.
45 Has a state lottery5 No state lottery
The most common answer is “Has a state lottery”, in 45 states. Whether the state runs, or legally authorizes and sells tickets for, a state lottery such as scratch-off and draw games (including multistate games like Powerball and Mega Millions). Casinos, sports betting, charitable raffles, bingo, and tribal gaming are excluded.
19 Has a tax-free period26 No tax-free period5 No state sales tax
The most common answer is “No tax-free period”, in 26 states. Whether state law sets a sales tax holiday: a set period, such as a weekend or week, when the state's sales tax does not apply to certain purchases (for example back-to-school items, hurricane or emergency supplies, or energy-efficient appliances). Year-round exemptions, one-day local events, and holidays that only cities or counties hold are excluded and noted in details.
Each row is one state's answer to every question in this category. Select an answer for that state's details and sources.