Are groceries taxed?
Each state is colored by its answer. The smallest states have labeled boxes beside the map. Select a state for the rule, its source, and who to contact to confirm it.
States link to their full page where one exists. Laws change; confirm with the state agency. Without JavaScript, selecting a state jumps to its row in the table.
The answer at a glance
We checked all 50 states. The answers are “Groceries exempt” in 37 states, “Taxed at a lower rate” in 5 states, “Taxed at the full rate” in 3 states and “No state sales tax” in 5 states. The most common answer is “Groceries exempt”, in 37 states.
- Groceries exempt 37 states
- Taxed at a lower rate 5 states
- Taxed at the full rate 3 states
- No state sales tax 5 states
What this map covers
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.
- Groceries exempt
- The state has a general sales tax, but its state-level rate on groceries is zero: most food for home consumption is exempt from the state tax. Local sales taxes that still apply to groceries, and items such as candy or soft drinks that are taxed, are explained in details.
- Taxed at a lower rate
- The state sales tax applies to groceries, but at a state rate lower than its general sales tax rate (above zero). State the grocery rate and the general rate in details.
- Taxed at the full rate
- Groceries are taxed at the state's full general sales tax (or general excise tax) rate. Income tax credits or rebates meant to offset grocery tax don't change the answer; describe them in details.
- No state sales tax
- The state has no statewide general sales tax. Local sales taxes that some cities or boroughs charge, which may apply to groceries, are explained in details.
- Unclear
- The law is ambiguous, the sources conflict, or the official source could not be opened.
All 50 states
| State | Answer | Summary | Source | Verified |
|---|---|---|---|---|
| Alabama | Taxed at a lower rate | Alabama taxes groceries at a 2% state rate, lower than its 4% general state sales tax rate. | Alabama DOR notice: State sales and use tax rate reduced on food beginning September 1, 2025 (Act 2025-305) Alabama DOR notice: Temporary suspension of state sales and use tax on food (Act 2026-604) Alabama DOR: Sales and use tax rates | |
| Alaska | No state sales tax | Alaska has no state sales tax, but some cities and boroughs charge local sales taxes that can apply to groceries. | Alaska Department of Revenue, Tax Division: Sales and Use Tax | |
| Arizona | Groceries exempt | Arizona exempts groceries from its state transaction privilege (sales) tax, but cities and towns may tax food. | A.R.S. § 42-5102 (tax exemption for sales of food) A.R.S. § 42-5061(A)(15) (retail classification; food exemption) A.R.S. § 42-6017 (municipal taxation of retail sales, including food) | |
| Arkansas | Groceries exempt | Arkansas ended its state sales tax on groceries on January 1, 2026, but city and county sales taxes still apply. | Arkansas Senate: Acts that come effective on January 1, 2026 Arkansas DFA: State Sales & Use Tax Rates Arkansas DFA: State Sales & Use Tax Rate Changes | |
| California | Groceries exempt | California exempts most groceries, legally called food products for human consumption, from sales tax. | Cal. Rev. & Tax. Code § 6359(a) (public.law mirror) CDTFA: Tax Guide for Grocery Stores, Industry Topics | |
| Colorado | Groceries exempt | Colorado exempts food for home consumption from its state sales tax, but cities and counties may still tax groceries. | C.R.S. § 39-26-707(1)(e) (FindLaw mirror) C.R.S. § 29-2-105(1)(d) (local option food exemption, FindLaw mirror) Colorado DOR: Sales Tax Guide | |
| Connecticut | Groceries exempt | Connecticut exempts food products for human consumption from its 6.35% sales tax; meals are taxed at 7.35%. | Conn. Gen. Stat. § 12-412(13) (FindLaw mirror) CT DRS: Sales and Use Tax Information | |
| Delaware | No state sales tax | Delaware has no sales tax, so groceries are not taxed at the register. | Delaware Business First Steps: Why Delaware Delaware Tourism Office: Shopping (visitdelaware.com) Delaware Division of Revenue: Gross Receipts Tax FAQs | |
| Florida | Groceries exempt | Florida exempts food products for human consumption, meaning groceries, from its 6% state sales tax. | Fla. Stat. § 212.08(1)(a) (2026) Florida DOR: Sales and Use Tax | |
| Georgia | Groceries exempt | Georgia exempts groceries from its 4% state sales tax, but local sales taxes generally still apply to them. | O.C.G.A. § 48-8-3(57) (FindLaw mirror) O.C.G.A. § 48-8-30(b)(1) (4% state rate, FindLaw mirror) | |
| Hawaii | Taxed at the full rate | Hawaii's 4% general excise tax applies to groceries the same as other retail sales. | HRS § 237-13 HRS § 237-24.3 Hawaii Department of Taxation: General Excise Tax | |
| Idaho | Taxed at the full rate | Idaho taxes groceries at its full 6% sales tax rate, offset in part by an income tax credit. | Idaho State Tax Commission: Idaho Food Tax Credit Idaho Code § 63-3619 | |
| Illinois | Groceries exempt | Illinois ended its 1% state sales tax on groceries on January 1, 2026, though many cities and counties may add 1%. | Illinois Department of Revenue Informational Bulletin FY 2026-03, Illinois Grocery Tax Changes Effective January 1, 2026 | |
| Indiana | Groceries exempt | Indiana exempts food and food ingredients for home consumption from its state sales tax. | Ind. Code § 6-2.5-5-20 (FindLaw) | |
| Iowa | Groceries exempt | Iowa exempts most food and food ingredients from its state sales tax. | Iowa Department of Revenue: Foods for Human Consumption Iowa Admin. Code r. 701-220.2 (Cornell LII) | |
| Kansas | Groceries exempt | Kansas's state sales tax rate on food and food ingredients has been 0% since January 1, 2025. | K.S.A. 79-3603d K.S.A. 79-3603(x) Kansas Department of Revenue: Sales Tax FAQs | |
| Kentucky | Groceries exempt | Kentucky exempts food and food ingredients for home consumption from its 6% sales tax. | KRS 139.485 (Kentucky Legislature) KRS 139.485 (FindLaw) Kentucky Department of Revenue: Sales and Use Tax | |
| Louisiana | Groceries exempt | Louisiana exempts food for home consumption from its state sales tax, but parish and city sales taxes can still apply. | La. R.S. 47:305(C)(1)(a) Louisiana Department of Revenue: Is there sales tax on food? | |
| Maine | Groceries exempt | Maine exempts grocery staples from its state sales tax. | 36 M.R.S. § 1760(3) 36 M.R.S. § 1752(3-B) | |
| Maryland | Groceries exempt | Maryland exempts groceries from its sales tax when sold for home consumption by a store with a substantial grocery business. | Md. Code, Tax-General § 11-206(c) | |
| Massachusetts | Groceries exempt | Massachusetts exempts food bought for home consumption from its 6.25% sales tax. | M.G.L. c. 64H, § 6(h) M.G.L. c. 64H, § 2 (6.25% rate) | |
| Michigan | Groceries exempt | Michigan exempts food and food ingredients from its 6% sales tax, except prepared food. | MCL 205.54g MCL 205.52 (6% rate) | |
| Minnesota | Groceries exempt | Minnesota exempts grocery food from its 6.875% state sales tax; candy, soft drinks and prepared food are taxed. | Minn. Stat. § 297A.67, subd. 2 Minn. Stat. § 297A.62 (rates) | |
| Mississippi | Taxed at a lower rate | Mississippi taxes groceries at 5%, lower than its 7% general sales tax rate. | Mississippi DOR: Sales Tax Rates Mississippi HB 1 (2025), as signed | |
| Missouri | Taxed at a lower rate | Missouri taxes food at a 1.225% state rate, compared with its 4.225% general state rate. | RSMo § 144.014 Missouri DOR: Sales Tax Reduction on Food Missouri DOR: Sales/Use Tax | |
| Montana | No state sales tax | Montana has no general state sales tax, so groceries are not taxed by the state. | Montana DOR: Sales Tax Guidance MCA 7-6-1501 (resort tax definitions) | |
| Nebraska | Groceries exempt | Nebraska exempts food and food ingredients from its 5.5% state sales tax, except prepared food and vending machine food. | Neb. Rev. Stat. § 77-2704.24 Nebraska DOR: Sales and Use Tax | |
| Nevada | Groceries exempt | Nevada exempts food for human consumption from sales tax; prepared food, alcohol, pet food and vitamins are taxed. | NRS 372.284 Nevada Department of Taxation: Sales/Use Tax | |
| New Hampshire | No state sales tax | New Hampshire has no general sales tax, so groceries are not taxed by the state. | NH Department of Revenue Administration: General information FAQ RSA 78-A:6 (Meals and Rooms Tax) | |
| New Jersey | Groceries exempt | New Jersey exempts most grocery food from its sales tax; candy, soft drinks and prepared food are taxed. | N.J.S.A. 54:32B-8.2 (FindLaw) NJ Division of Taxation: New Jersey Sales Tax Guide (S&U-4) | |
| New Mexico | Groceries exempt | New Mexico lets grocery stores deduct food sales from gross receipts, so groceries aren't subject to its gross receipts tax. | NMSA 1978 § 7-9-92 (FindLaw) NMSA 1978 § 7-1-6.46 (FindLaw) | |
| New York | Groceries exempt | New York exempts most food and food products sold by grocery stores from sales tax. | N.Y. Tax Law § 1115(a)(1) NY DTF TB-ST-283, Food sold by food stores | |
| North Carolina | Groceries exempt | North Carolina exempts groceries from its 4.75% state sales tax, but a 2% local sales tax applies to them. | N.C. Gen. Stat. § 105-164.13B NCDOR: Food, Non-Qualifying Food, and Prepaid Meal Plans NCDOR: Sales and Use Tax Rates & Other Information | |
| North Dakota | Groceries exempt | North Dakota exempts food and food ingredients bought for human consumption from its 5% state sales tax. | N.D. Cent. Code § 57-39.2-04.1 (FindLaw) N.D. Cent. Code § 57-39.2-02.1 (FindLaw) North Dakota Office of State Tax Commissioner: Sales and use tax | |
| Ohio | Groceries exempt | Ohio's sales tax does not apply to food bought to eat off the premises where it was sold. | Ohio Rev. Code § 5739.02 | |
| Oklahoma | Groceries exempt | Oklahoma ended its 4.5% state sales tax on groceries on August 29, 2024, though local sales taxes still apply. | Oklahoma Tax Commission: State Sales Tax on Food and Food Ingredients | |
| Oregon | No state sales tax | Oregon has no general state sales tax, so groceries aren't taxed at the state level. | Oregon Department of Revenue: Sales Tax in Oregon | |
| Pennsylvania | Groceries exempt | Pennsylvania exempts food that isn't ready to eat from its 6% sales tax. | PA Department of Revenue: Sales, Use and Hotel Occupancy Tax 61 Pa. Code § 31.3 | |
| Rhode Island | Groceries exempt | Rhode Island exempts food and food ingredients from its 7% sales tax. | R.I. Gen. Laws § 44-18-30(9) R.I. Gen. Laws § 44-18-18 | |
| South Carolina | Groceries exempt | South Carolina exempts unprepared food that SNAP can buy from its 6% state sales tax, but local sales taxes may apply. | S.C. Code § 12-36-2120(75) | |
| South Dakota | Taxed at the full rate | South Dakota taxes groceries at its full 4.2% state sales tax rate. Only SNAP and WIC purchases are exempt. | SDCL 10-45-2 SDCL 10-45-14.7 (food stamp purchases exempt) SDCL 10-45-14.8 (WIC purchases exempt) South Dakota Department of Revenue: Sales and Use Tax | |
| Tennessee | Taxed at a lower rate | Tennessee taxes groceries at a reduced 4% state rate, compared with its 7% general state sales tax rate. | Tenn. Code Ann. § 67-6-228 (FindLaw) Tenn. Code Ann. § 67-6-202 (FindLaw) | |
| Texas | Groceries exempt | Texas exempts most groceries from its 6.25% state sales tax. Soft drinks, candy and prepared food are taxed. | Tex. Tax Code § 151.314 (public.law) Texas Comptroller: Sales and Use Tax | |
| Utah | Taxed at a lower rate | Utah taxes groceries at a 1.75% state rate instead of its 4.85% general state rate; with local taxes, groceries pay 3%. | Utah Code § 59-12-103, effective 7/1/2026 (Utah Legislature) Utah Code § 59-12-103 (FindLaw) Utah State Tax Commission: Grocery Food Rate Utah State Tax Commission: Sales and Use Tax Rates | |
| Vermont | Groceries exempt | Vermont exempts food sold to be eaten off the premises from its 6% sales tax. Soft drinks are taxed. | 32 V.S.A. § 9741(13) 32 V.S.A. § 9701(31) (definition of food and food ingredients) Vermont Department of Taxes: Sales and Use Tax | |
| Virginia | Groceries exempt | Virginia ended its state sales tax on groceries in 2023, but a 1% local tax still applies statewide. | Va. Code § 58.1-611.1 Virginia Tax: Retail Sales and Use Tax | |
| Washington | Groceries exempt | Washington exempts groceries from its state sales tax. Prepared food, soft drinks, bottled water and dietary supplements are taxed. | RCW 82.08.0293 | |
| West Virginia | Groceries exempt | West Virginia's state sales tax on groceries ended after June 30, 2013, under a law that phased it out. | West Virginia Tax Division: TSD 420 (Rev. May 2023) W. Va. Code § 11-15-3a W. Va. Code § 11-15-3 West Virginia Tax Division: Municipal Sales and Use Tax | |
| Wisconsin | Groceries exempt | Wisconsin exempts food and food ingredients from its sales tax, except candy, soft drinks, dietary supplements and prepared food. | Wis. Stat. § 77.54(20n)(a) | |
| Wyoming | Groceries exempt | Wyoming exempts food for home consumption from its 4% state sales tax. Prepared food and alcohol are taxed. | Wyo. Stat. § 39-15-105(a)(vi)(E) (FindLaw) Wyoming Department of Revenue: Excise Tax FAQs |
No states match the selected answers.
Patterns across the country
The answer often depends on the region. “Groceries exempt” is most common in the Northeast (8 of 9 states), “Taxed at a lower rate” is most common in the South (3 of 16 states), “Taxed at the full rate” is most common in the West (2 of 13 states) and “No state sales tax” is most common in the West (3 of 13 states).
| Region | Groceries exempt | Taxed at a lower rate | Taxed at the full rate | No state sales tax |
|---|---|---|---|---|
| Northeast (9) | 8 | 0 | 0 | 1 |
| Midwest (12) | 10 | 1 | 1 | 0 |
| South (16) | 12 | 3 | 0 | 1 |
| West (13) | 7 | 1 | 2 | 3 |
- Northeast: Groceries exempt in Connecticut, Maine, Massachusetts, New Jersey, New York, Pennsylvania, Rhode Island and Vermont; No state sales tax in New Hampshire.
- Midwest: Groceries exempt in Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Nebraska, North Dakota, Ohio and Wisconsin; Taxed at a lower rate in Missouri; Taxed at the full rate in South Dakota.
- South: Groceries exempt in Arkansas, Florida, Georgia, Kentucky, Louisiana, Maryland, North Carolina, Oklahoma, South Carolina, Texas, Virginia and West Virginia; Taxed at a lower rate in Alabama, Mississippi and Tennessee; No state sales tax in Delaware.
- West: Groceries exempt in Arizona, California, Colorado, Nevada, New Mexico, Washington and Wyoming; Taxed at a lower rate in Utah; Taxed at the full rate in Hawaii and Idaho; No state sales tax in Alaska, Montana and Oregon.
Neighboring states
Of the 107 pairs of states that share a border, 63 give the same answer and 44 give different answers.
Some of the borders where the answer changes:
- Alabama Taxed at a lower rate borders Florida Groceries exempt
- Alabama Taxed at a lower rate borders Georgia Groceries exempt
- Arkansas Groceries exempt borders Missouri Taxed at a lower rate
- Arkansas Groceries exempt borders Mississippi Taxed at a lower rate
- Arkansas Groceries exempt borders Tennessee Taxed at a lower rate
- Arizona Groceries exempt borders Utah Taxed at a lower rate
- California Groceries exempt borders Oregon No state sales tax
- Colorado Groceries exempt borders Utah Taxed at a lower rate
- Delaware No state sales tax borders Maryland Groceries exempt
- Delaware No state sales tax borders New Jersey Groceries exempt
- Delaware No state sales tax borders Pennsylvania Groceries exempt
- Georgia Groceries exempt borders Tennessee Taxed at a lower rate
- Iowa Groceries exempt borders Missouri Taxed at a lower rate
- Iowa Groceries exempt borders South Dakota Taxed at the full rate
- Idaho Taxed at the full rate borders Montana No state sales tax
- Idaho Taxed at the full rate borders Nevada Groceries exempt
- Idaho Taxed at the full rate borders Oregon No state sales tax
- Idaho Taxed at the full rate borders Utah Taxed at a lower rate
- Idaho Taxed at the full rate borders Washington Groceries exempt
- Idaho Taxed at the full rate borders Wyoming Groceries exempt
8 states give an answer that none of their neighbors share: Delaware, Idaho, Montana, New Hampshire, Oregon, South Dakota, Utah and Washington. Crossing one of these borders means a different answer on the other side.
Why grocery taxes matter to household budgets
Food takes a much bigger share of a small budget than a large one. The USDA's Economic Research Service reports that in 2024, households in the lowest fifth of incomes spent an average of $5,498 on food, about 33% of their before-tax income. Households in the highest fifth spent $16,989, but that was only 6.4% of their income. So a tax on food at the same rate takes a larger share of a low income than a high one.
Grocery taxes also bring in a lot of money, which is why cutting them is hard. Tennessee's legislative fiscal staff reported that the state's 4% tax on food raised about $832 million in the 2024-25 fiscal year, on an estimated $22 billion a year in taxable food sales. In a January 2026 fiscal note, they estimated that ending the state food tax would cut state revenue by about $820 million a year, even after counting the extra tax people would pay when they spent some of their savings on other goods.
Some states that still tax food give part of it back through the income tax. Idaho's food tax credit, formerly called the grocery credit, is $155 per person, or up to $250 with receipts showing sales tax paid on food. The Idaho State Tax Commission says residents can claim it as a refund even if they earn too little to be required to file a return.
Sources: USDA Economic Research Service: Ag and Food Statistics, Food Prices and Spending · Tennessee General Assembly Fiscal Review Committee: Fiscal note for HB 1530 (January 19, 2026) · Idaho State Tax Commission: Food tax credit
A wave of recent cuts
Grocery taxes have been falling quickly. Oklahoma ended its state tax on food on August 29, 2024, under House Bill 1955. Kansas phased its state food rate down from 4% in 2023 to 2% in 2024 and to zero on January 1, 2025. Mississippi's House Bill 1 of 2025 lowered the grocery rate from 7% to 5% starting July 1, 2025. Alabama went from 3% to 2% on September 1, 2025, then suspended the state food tax entirely from May 1 to June 30, 2026. Arkansas and Illinois both ended their small state grocery taxes on January 1, 2026, while letting local taxes continue.
The trend is older than it looks. West Virginia cut its food tax in steps to 3%, 2% and 1% and ended it after June 30, 2013. Virginia dropped the state share of its grocery tax on January 1, 2023, and Missouri has taxed food at a much lower state rate since October 1997.
Not every effort passes. Tennessee's House Bill 1530 of 2026 would have ended the state's 4% food tax but kept local food taxes. The House version was taken off notice in a Finance, Ways and Means subcommittee on April 15, 2026, and the Senate version was sent to committee with a negative recommendation. Utah's 2026 update to its sales tax law kept the 1.75% state rate on food.
Sources: Oklahoma Tax Commission: State sales tax on food and food ingredients · Kansas Department of Revenue: Sales tax FAQs · Mississippi House Bill 1 (2025), as sent to the governor · Alabama DOR: Temporary suspension of state sales and use tax on food · Arkansas Senate: Acts that come effective on January 1, 2026 · Illinois Department of Revenue Bulletin FY 2026-03 · Tennessee General Assembly: HB 1530 / SB 2347 (2026) bill history
Where food is still taxed
Among the states that tax groceries at a reduced rate, the discount varies a lot. Missouri's state food rate is 1.225% against a 4.225% general rate, Utah's is 1.75% against 4.85%, and Alabama's is 2% against 4%. Tennessee's is 4% against 7%, and Mississippi's is 5% against 7%. Local taxes usually come on top. Utah's local share brings the grocery rate to 3% everywhere in the state, and Tennessee's fiscal staff estimate the average local rate at about 2.5%.
Three states tax groceries at their full rate: Hawaii, Idaho and South Dakota. Hawaii's case is unusual because it has no sales tax at all. Its 4% general excise tax is charged to businesses on almost all of their business activity, and the law has no general exemption for food. The state Department of Taxation says sellers may choose to pass the tax on to customers but don't have to. With the 0.5% county surcharge, the most a seller may visibly add in each county as of 2026 is 4.712%.
Idaho taxes food at its 6% sales tax rate and offsets part of it with the income tax credit described above. South Dakota taxes food at its 4.2% state rate, which is scheduled to rise back to 4.5% on July 1, 2027.
Sources: Hawaii Department of Taxation: General excise tax · Tennessee General Assembly Fiscal Review Committee: Fiscal note for HB 1530 (January 19, 2026)
Exempt from the state, taxed by the city
A state exemption doesn't always mean a tax-free receipt, because many states let cities and counties set their own rules. In Arkansas, Kansas and Oklahoma, the state stopped taxing food but local sales taxes still apply at their full rates. Colorado's local governments tax food unless they choose to adopt the state's exemption. Georgia's exemption doesn't cover local sales taxes, except in counties with a homestead option sales tax. South Carolina's and Louisiana's exemptions apply only to the state tax, so parish, city and county taxes can still apply, and Arizona lets cities and towns tax food that the state exempts.
Illinois built a local option into its 2026 change. Cities and counties may adopt a grocery tax of exactly 1% by ordinance. An ordinance filed by October 1 takes effect the next January 1, and one filed by April 1 takes effect July 1.
Two states set one local grocery rate for everyone. North Carolina charges a flat 2% local rate on food, and Virginia's 1% local tax on groceries applies statewide. New Mexico went the other way: its grocery deduction also lowers city gross receipts taxes, and the state pays cities a distribution to make up the lost money. Alaska has no state sales tax, but some cities and boroughs charge their own. In Montana, state law keeps unprepared food out of the local resort taxes some towns charge.
What counts as groceries
Each state draws its own line, but many use the same wording. As of July 2026, 23 states are full members of the Streamlined Sales and Use Tax Agreement, a multistate effort whose goals include uniform definitions of what is taxed. West Virginia's version of those definitions shows how they work. Candy is a sweetener combined with chocolate, fruit, nuts or flavorings in the form of bars, drops or pieces, but anything containing flour, or needing refrigeration, is not candy. A soft drink is a sweetened nonalcoholic beverage, unless it contains milk or a milk substitute or is more than 50% fruit or vegetable juice. Prepared food is food sold hot, food the seller combines into one item, or food sold with utensils. Bakery items such as bread, pastries and pies are generally left out of that definition.
Under these rules, the same snack can be taxed in one state and not in the next. Many states, including Illinois, Kentucky, Minnesota and New Jersey, tax candy and soft drinks even though other food is exempt. Massachusetts and Pennsylvania exempt candy. New York taxes fruit drinks with less than 70% real juice.
In some states the seller matters as much as the food. Maryland's exemption applies only when the store runs a substantial grocery business at that location. Arizona exempts food sold by an eligible grocery business, but not food eaten on the premises. Ohio exempts food bought to eat somewhere other than where it was sold.
Sources: Wisconsin Department of Revenue: Streamlined Sales and Use Tax Agreement · Streamlined Sales Tax Governing Board: About · W. Va. Code § 11-15B-2 (definitions, Streamlined Sales and Use Tax Administration Act)
The federal rule on SNAP purchases
Even where groceries are taxed, purchases paid for with SNAP benefits are not. Federal law says a state may not take part in the Supplemental Nutrition Assistance Program if state or local sales taxes are collected on food bought with SNAP benefits. Congress added that rule in the Food Security Act of 1985, and states had until October 1, 1987, at the latest to comply.
Federal law also defines the food SNAP can buy: food for home consumption, but not alcohol, tobacco, or hot food ready to eat. Several states borrow that definition for their own tax. Alabama, Mississippi and Missouri apply their lower grocery rate to SNAP-eligible food, and New Mexico and South Carolina use it to define the food they exempt. In Alabama, that means hot prepared food, alcohol and tobacco are taxed at the full rate.
Hawaii and South Dakota tax groceries but write the SNAP exemption, and one for WIC benefits, into their own laws. In those states, the same bag of groceries can be taxed when paid for with cash and untaxed when paid for with SNAP benefits.
Sources: 7 U.S.C. § 2013 (Cornell LII) · 7 U.S.C. § 2012 (Cornell LII)
Frequently asked questions
Which states answer “Groceries exempt”?
37 states: Arizona, Arkansas, California, Colorado, Connecticut, Florida, Georgia, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Nebraska, Nevada, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Pennsylvania, Rhode Island, South Carolina, Texas, Vermont, Virginia, Washington, West Virginia, Wisconsin and Wyoming. Here, “Groceries exempt” means: The state has a general sales tax, but its state-level rate on groceries is zero: most food for home consumption is exempt from the state tax. Local sales taxes that still apply to groceries, and items such as candy or soft drinks that are taxed, are explained in details.
Which states answer “Taxed at a lower rate”?
5 states: Alabama, Mississippi, Missouri, Tennessee and Utah. Here, “Taxed at a lower rate” means: The state sales tax applies to groceries, but at a state rate lower than its general sales tax rate (above zero). State the grocery rate and the general rate in details.
Which states answer “Taxed at the full rate”?
3 states: Hawaii, Idaho and South Dakota. Here, “Taxed at the full rate” means: Groceries are taxed at the state's full general sales tax (or general excise tax) rate. Income tax credits or rebates meant to offset grocery tax don't change the answer; describe them in details.
Which states answer “No state sales tax”?
5 states: Alaska, Delaware, Montana, New Hampshire and Oregon. Here, “No state sales tax” means: The state has no statewide general sales tax. Local sales taxes that some cities or boroughs charge, which may apply to groceries, are explained in details.
Which states answer “Unclear”?
None. No state currently fits “Unclear”: The law is ambiguous, the sources conflict, or the official source could not be opened.
How current is this information?
All 50 states were last fully reviewed on Oct 22, 2026. Each row in the table shows the date its source was last checked. We recheck every topic against its sources twice a year, because many state laws take effect in January and July.
Where do these answers come from?
46 of the 50 answers cite an official state source, such as a legislature's code site or a state agency, and 4 more cite a faithful copy of the official text, such as Cornell's Legal Information Institute or Justia. News stories and guides can point us to a rule, but they never decide an answer. Read the full methodology.