Department of the Treasury Introduction Internal Revenue Service

The Tax Relief and Health Care Act of 2006 extended the

election to deduct state and local general sales taxes for

Publication 600 2006. The act was enacted after Schedule A (Form 1040),

Itemized Deductions, and its instructions were printed. Cat. No. 46600Y

Because we were not able to include the instructions for

figuring the deduction in the Schedule A instructions, we State and are providing this publication to help you figure this

deduction.

You can elect to deduct state and local general sales Local General taxes instead of state and local income taxes as a deduction on Schedule A. You cannot deduct both. To figure

your deduction, you can use either: Sales Taxes • Your actual expenses, or

• The optional sales tax tables plus the general sales

For use in preparing taxes paid on certain specified items.

2006 Returns

Actual Expenses

Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you

paid in 2006 if the tax rate was the same as the general

sales tax rate. However, sales taxes on food, clothing,

medical supplies, and motor vehicles are deductible as a

general sales tax even if the tax rate was less than the

general sales tax rate. If you paid sales tax on a motor

vehicle at a rate higher than the general sales tax rate, you

can deduct only the amount of tax that you would have paid

at the general sales tax rate on that vehicle. Motor vehicles

include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Also include any state and local general sales taxes

paid for a leased motor vehicle. Do not include sales taxes

paid on items used in your trade or business.

To deduct your actual expenses, enter the amount on

Schedule A, line 5, and enter “ST” on the dotted line to the

left of the line 5 entry space.

You must keep your actual receipts showing general sales taxes paid to use this method. CAUTION

!

Refund of general sales taxes. If you received a refund

of state or local general sales taxes in 2006 for amounts

paid in 2006, reduce your actual 2006 state and local

general sales taxes by this amount. If you received a

refund of state or local general sales taxes in 2006 for prior

year purchases, do not reduce your 2006 state and local

general sales taxes by this amount. But if you deducted

Get forms and other information your actual state and local general sales taxes in the

earlier year and the deduction reduced your tax, you may faster and easier by: have to include the refund in income on Form 1040, line 21. Internet • www.irs.gov See Recoveries in Pub. 525 for details.
To figure your state and local general sales tax deduction using the tables, complete the worksheet below. Optional Sales Tax Tables If your filing status is married filing separately,

Instead of using your actual expenses, you can use the both you and your spouse elect to deduct sales

tables on pages 5 through 7 to figure your state and local taxes, and your spouse elects to use the optional CAUTION

!

general sales tax deduction. You may also be able to add sales tax tables, you also must use the tables to figure your

the state and local general sales taxes paid on certain state and local general sales tax deduction.

specified items.

State and Local General Sales Tax Deduction Worksheet

(See the instructions that begin on page 3.) Keep for Your Records

Before you begin: See the instructions for line 1 on page 3 if:

 You lived in more than one state during 2006, or  You had any nontaxable income in 2006.

1. Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the

instructions) ............................................................... 1. $

Next. If, for all of 2006, you lived only in Connecticut, the District of Columbia, Hawaii, Indiana,

Kentucky, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Jersey, Rhode Island,

Virginia, or West Virginia, skip lines 2 through 5, enter -0- on line 6, and go to line 7. Otherwise,

go to line 2

2. Did you live in Alaska, Arizona, Arkansas (Texarkana only), California (Los Angeles County

only), Colorado, Georgia, Illinois, Louisiana, New York State, or North Carolina in 2006?

No. Enter -0-

Yes. Enter your local general sales taxes from the } ......... applicable table on page 7 (see page 3 of the instructions) 2. $

3. Did your locality impose a local general sales tax in 2006? Residents of

California, Nevada, and Texarkana, Arkansas, see page 3 of the instructions

No. Skip lines 3 through 5, enter -0- on line 6, and go to line 7

Yes. Enter your local general sales tax rate, but omit the percentage sign.

For example, if your local general sales tax rate was 2.5%, enter 2.5. If your

local general sales tax rate changed or you lived in more than one locality in

the same state during 2006, see page 3 of the instructions. (If you do not

know your local general sales tax rate, contact your local government.) .... 3. .

4. Did you enter -0- on line 2 above?

No. Skip lines 4 and 5 and go to line 6

Yes. Enter your state general sales tax rate (shown in the table heading for

your state), but omit the percentage sign. For example, if your state general

sales tax rate is 6%, enter 6.0 ................................... 4. .

5. Divide line 3 by line 4. Enter the result as a decimal (rounded to at least three

places) ....................................................... 5. .

6. Did you enter -0- on line 2 above?

No. Multiply line 2 by line 3 .................. 6. $

Yes. Multiply line 1 by line 5. If you lived in more than one locality }

in the same state during 2006, see page 4 of the instructions

7. Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the

instructions) ............................................................... 7. $

8. Deduction for general sales taxes. Add lines 1, 6, and 7. Enter the result here and the total

from all your state and local general sales tax deduction worksheets, if you completed more

than one, on Schedule A, line 5. Be sure to enter “ST” on the dotted line to the left of the

entry space ............................................................... 8. $

Page 2 Publication 600 (2006)
the same locality for all of 2006, enter the applicable

Instructions for the State and amount, based on your 2006 income and exemptions, from

the optional local sales tax table for your locality on page 7. Local General Sales Tax Read down the “At least–But less than” columns for your

locality and find the line that includes your 2006 income. Deduction Worksheet See the line 1 instructions on this page to figure your 2006

income. The exemptions column refers to the number of

Line 1. If you lived in the same state for all of 2006, exemptions claimed on Form 1040, line 6d. Do not include

enter the applicable amount, based on your 2006 income any additional exemptions you listed on Form 8914 for

and exemptions, from the optional state sales tax table individuals displaced by Hurricane Katrina.

for your state on page 5 or 6. Read down the “At What if you lived in more than one locality? If you least–But less than” columns for your state and find the lived in more than one locality during 2006, look up the line that includes your 2006 income. If married filing sep- table amount for each locality using the above rules. If arately, do not include your spouse’s income. Your 2006 there is no table for your locality, the table amount is income is the amount shown on your Form 1040, line 38,

plus any nontaxable items, such as the following. considered to be zero. Multiply the table amount for each

• Tax-exempt interest. locality you lived in by a fraction. The numerator of the

fraction is the number of days you lived in the locality • Veterans’ benefits.

during 2006 and the denominator is the total number of • Nontaxable combat pay. days in the year (365). If you lived in more than one locality • Workers’ compensation. in the same state and the local general sales tax rate was • Nontaxable part of social security and railroad retire- the same for each locality, enter the total of the prorated ment benefits. table amounts for each locality in that state on line 2. • Nontaxable part of IRA, pension, or annuity distribu- Otherwise, complete a separate worksheet for lines 2 tions. Do not include rollovers. through 6 for each locality and enter each prorated table • Public assistance payments. amount on line 2 of the applicable worksheet.

The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Do not include any Example. You lived in Locality 1 from January 1

additional exemptions you listed on Form 8914 for individu- through August 31, 2006 (243 days), and in Locality 2 from

als displaced by Hurricane Katrina. September 1 through December 31, 2006 (122 days). The

What if you lived in more than one state? table amount for Locality 1 is $100. The table amount for If you lived Locality 2 is $150. You would figure the amount to enter on in more than one state during 2006, look up the table line 2 as follows. Note that this amount may not equal your amount for each state using the above rules. If there is no

table for your state, the table amount is considered to be local sales tax deduction, which is figured on line 6 of the

zero. Multiply the table amount for each state you lived in worksheet.

by a fraction. The numerator of the fraction is the number of Locality 1: $100 x 243/365 = $ 67 days you lived in the state during 2006 and the denomina- Locality 2: $150 x 122/365 = 50 tor is the total number of days in the year (365). Enter the Total = $117

total of the prorated table amounts for each state on line 1.

However, if you also lived in a locality during 2006 that

imposed a local general sales tax, do not enter the total on Line 3. If you lived in California, check the “No” box if your

line 1. Instead, complete a separate worksheet for each combined state and local general sales tax rate is 7.25%.

state you lived in and enter the prorated amount for that Otherwise, check the “Yes” box and include on line 3 only

state on line 1. the part of the combined rate that is more than 7.25%.

If you lived in Nevada, check the “No” box if your Example. You lived in State A from January 1 through combined state and local general sales tax rate is 6.5%. August 31, 2006 (243 days), and in State B from Septem- Otherwise, check the “Yes” box and include on line 3 only ber 1 through December 31, 2006 (122 days). The table the part of the combined rate that is more than 6.5%. amount for State A is $500. The table amount for State B is

$400. You would figure your state general sales tax as If you lived in Texarkana, Arkansas, check the “Yes” box

follows. and enter “4.0” on line 3. Your local general sales tax rate

of 4.0% includes the additional 1.0% Arkansas state sales

State A: $500 x 243/365 = $333 tax rate for Texarkana and the 1.5% sales tax rate for Miller State B: $400 x 122/365 = 134 County. Total = $467

What if your local general sales tax rate changed If none of the localities in which you lived during 2006 during 2006? If you checked the “Yes” box and your local imposed a local general sales tax, enter $467 on line 1 of general sales tax rate changed during 2006, figure the rate your worksheet. Otherwise, complete a separate work- to enter on line 3 as follows. Multiply each tax rate for the sheet for State A and State B. Enter $333 on line 1 of the

State A worksheet and $134 on line 1 of the State B period it was in effect by a fraction. The numerator of the

worksheet. fraction is the number of days the rate was in effect during

2006 and the denominator is the total number of days in

Line 2. If you checked the “No” box, enter -0- on line 2, the year (365). Enter the total of the prorated tax rates on

and go to line 3. If you checked the “Yes” box and lived in line 3.

Publication 600 (2006) Page 3
Example. Locality 1 imposed a 1% local general sales “Yes” box on line 6 of any of those worksheets, multiply line

tax from January 1 through September 30, 2006 (273 5 of that worksheet by the amount that you entered on line

days). The rate increased to 1.75% for the period from 1 for that state on the first worksheet.

October 1 through December 31, 2006 (92 days). You

would enter “1.189” on line 3, figured as follows. Line 7. Enter on line 7 any state and local general sales

taxes paid on the following specified items. If you are January 1 –

September 30: 1.00 x 273/365 = 0.748 completing more than one worksheet, include the total for

October 1 – line 7 on only one of the worksheets.

December 31: 1.75 x 92/365 = 0.441 1. A motor vehicle (including a car, motorcycle, motor Total = 1.189

home, recreational vehicle, sport utility vehicle, truck,

What if you lived in more than one locality in the van, and off-road vehicle). Also include any state and

same state during 2006? Complete a separate work- local general sales taxes paid for a leased motor

sheet for lines 2 through 6 for each locality in your state if vehicle. If the state sales tax rate on these items is

you lived in more than one locality in the same state higher than the general sales tax rate, only include

during 2006 and either of the following applies. the amount of tax you would have paid at the general

• Each locality did not have the same local general sales tax rate.

sales tax rate. 2. An aircraft or boat, if the tax rate was the same as

• You lived in Texarkana, AR, or Los Angeles County, the general sales tax rate.

CA. 3. A home (including a mobile home or prefabricated

home) or substantial addition to or major renovation

To figure the amount to enter on line 3 of the worksheet of a home, but only if the tax rate was the same as for each locality in which you lived (except a locality for the general sales tax rate and any of the following which you used the table on page 7 to figure your local applies. general sales tax deduction), multiply the local general a. Your state or locality imposes a general sales tax sales tax rate by a fraction. The numerator of the fraction is directly on the sale of a home or on the cost of a the number of days you lived in the locality during 2006 and substantial addition or major renovation. the denominator is the total number of days in the year b. You purchased the materials to build a home or (365). substantial addition or to perform a major renovaExample. You lived in Locality 1 from January 1 tion and paid the sales tax directly.

through August 31, 2006 (243 days), and in Locality 2 from c. Under your state law, your contractor is considSeptember 1 through December 31, 2006 (122 days). The ered your agent in the construction of the home or

local general sales tax rate for Locality 1 is 1%. The rate for substantial addition or the performance of a major

Locality 2 is 1.75%. You would enter “0.666” on line 3 for renovation. The contract must state that the conthe Locality 1 worksheet and “0.585” for the Locality 2 tractor is authorized to act in your name and must

worksheet, figured as follows. follow your directions on construction decisions. In

this case, you will be considered to have pur- Locality 1: 1.00 x 243/365 = 0.666

Locality 2: 1.75 x 122/365 = 0.585 chased any items subject to a sales tax and to

have paid the sales tax directly.

Line 6. If you lived in more than one locality in the same

state during 2006, you should have completed line 1 only Do not include sales taxes paid on items used in your

on the first worksheet for that state and separate work- trade or business. If you received a refund of state or local

sheets for lines 2 through 6 for any other locality within that general sales taxes in 2006, see Refund of general sales

state in which you lived during 2006. If you checked the taxes on page 1.

Page 4 Publication 600 (2006)
2006 Optional State and Certain Local Sales Tax Tables

Income

At

least

But

less

than

Exemptions

12345

Over

5

$0

20,000

30,000

40,000

$20,000

30,000

40,000

50,000

50,000

60,000

70,000

80,000

90,000

60,000

70,000

80,000

90,000

100,000

100,000

120,000

140,000

160,000

180,000

120,000

140,000

160,000

180,000

200,000

200,000 or more

Connecticut

California Colorado 1 Alabama Arizona Arkansas

Income District of Columbia Florida

$0

20,000

30,000

40,000

$20,000

30,000

40,000

50,000

50,000

60,000

70,000

80,000

90,000

60,000

70,000

80,000

90,000

100,000

100,000

120,000

140,000

160,000

180,000

120,000

140,000

160,000

180,000

200,000

200,000 or more

Exemptions Exemptions Exemptions

(Continued on next page)

Idaho Illinois 3

Georgia Hawaii

Income

$0

20,000

30,000

40,000

$20,000

30,000

40,000

50,000

50,000

60,000

70,000

80,000

90,000

60,000

70,000

80,000

90,000

100,000

100,000

120,000

140,000

160,000

180,000

120,000

140,000

160,000

180,000

200,000

200,000 or more

12345

Over

5 12345

Over

5 12345

Over

5 12345

Over

5

Income Kentucky Louisiana Maine Maryland

$0

20,000

30,000

40,000

$20,000

30,000

40,000

50,000

50,000

60,000

70,000

80,000

90,000

60,000

70,000

80,000

90,000

100,000

100,000

120,000

140,000

160,000

180,000

120,000

140,000

160,000

180,000

200,000

200,000 or more

Income

$0

20,000

30,000

40,000

$20,000

30,000

40,000

50,000

50,000

60,000

70,000

80,000

90,000

60,000

70,000

80,000

90,000

100,000

100,000

120,000

140,000

160,000

180,000

120,000

140,000

160,000

180,000

200,000

200,000 or more

4.0000% 5.6000% 6.0000% 7.2500% 2.9000%

Exemptions

6.0000% 5.7500% 6.0000% 4.0000% 4.0000%

Massachusetts

Indiana Iowa Kansas

Michigan Minnesota Mississippi Missouri Nebraska

5.2521% 6.2500% 6.0000% 5.0000% 5.3000%

6.0000% 4.0000% 5.0000% 5.0000% 5.0000%

6.0000% 6.5000% 7.0000% 4.2250% 5.5000%

201 238 263 282 298 320 200 216 226 233 239 247 314 359 388 410 428 453 247 266 278 287 294 304 99 108 114 119 123 128

197 208 215 220 223 229

314 370 408 437 461 494 358 387 404 418 428 442 519 591 638 674 703 744 437 471 493 508 521 537 167 183 194 201 208 216

354 374 386 395 402 412

371 436 480 514 542 582 444 480 502 518 531 549 625 712 768 811 846 894 541 583 609 628 644 664 203 223 236 245 252 263

440 465 480 491 500 512

419 493 543 581 612 656 521 563 589 608 623 644 717 816 881 930 970 1025 632 681 712 735 753 777 235 258 272 283 292 303

517 546 564 577 587 601

463 544 598 640 675 723 592 639 669 691 708 731 801 911 982 1037 1081 1143 716 772 807 832 853 880 264 289 306 318 327 341

587 621 641 656 667 683

503 590 649 694 731 784 658 710 743 767 787 813 877 997 1076 1135 1184 1251 794 856 895 923 946 976 290 319 336 350 360 375

653 690 713 729 742 759

540 634 696 745 785 841 721 779 815 841 862 891 950 1080 1164 1228 1281 1353 869 937 979 1010 1035 1068 316 346 366 380 392 408

716 757 781 799 814 833

575 674 741 792 834 893 781 843 882 911 934 964 1017 1156 1246 1315 1371 1448 939 1013 1058 1092 1118 1155 339 372 393 409 421 438

776 820 846 866 881 902

608 713 782 836 881 943 838 905 947 977 1002 1035 1082 1229 1325 1397 1457 1539 1007 1085 1134 1170 1199 1237 362 397 420 436 449 467

833 880 909 929 946 968

652 763 837 895 942 1009 914 987 1033 1067 1093 1130 1167 1325 1428 1506 1570 1658 1097 1183 1236 1275 1306 1348 392 430 454 472 487 506

909 960 992 1015 1033 1057

711 832 913 975 1027 1099 1021 1103 1153 1191 1221 1261 1284 1458 1571 1657 1726 1823 1222 1318 1377 1421 1456 1502 434 476 503 522 538 560

1016 1073 1108 1133 1153 1181

763 892 979 1045 1100 1177 1116 1205 1261 1302 1334 1379 1387 1574 1696 1788 1864 1968 1334 1438 1503 1550 1588 1639 471 517 545 567 584 607

1110 1173 1211 1239 1261 1291

815 953 1044 1115 1173 1255 1212 1309 1369 1414 1449 1497 1490 1691 1821 1920 2001 2112 1446 1559 1629 1681 1722 1778 508 557 588 611 630 655

1206 1274 1315 1346 1370 1402

862 1007 1103 1178 1239 1325 1299 1403 1468 1516 1554 1605 1584 1796 1935 2040 2125 2243 1549 1670 1745 1801 1845 1904 542 594 627 652 672 698

1294 1366 1411 1443 1469 1503

1098 1278 1399 1491 1568 1675 1751 1892 1979 2043 2095 2164 2055 2328 2505 2640 2750 2902 2078 2240 2341 2415 2474 2554 714 783 826 858 884 919

1744 1843 1903 1946 1981 2027

163 172 179 183 186 191 209 228 241 250 257 267 145 159 168 174 179 186 224 255 275 290 302 319

265 311 341 365 384 411 240 265 280 292 301 314

296 314 325 333 339 348 373 407 429 445 458 476 245 268 282 293 302 314 369 419 451 476 496 523

418 489 536 572 602 643 413 455 481 501 517 538

369 391 405 415 423 434 462 505 532 552 568 589 297 325 343 356 367 381 445 504 543 572 596 629

496 579 635 677 712 761 505 556 588 612 632 658

434 461 477 489 498 511 541 592 623 646 665 691 343 376 396 411 423 440 510 578 622 656 683 721

563 657 719 767 806 861 586 645 682 710 732 763

495 525 543 557 567 582 614 671 707 734 755 784 385 421 444 461 475 493 569 645 694 731 761 803

623 727 795 848 891 952 660 726 768 799 824 858

551 584 605 620 632 648 682 746 785 815 838 870 423 463 488 507 522 542 623 706 760 800 833 879

678 790 864 921 968 1034 728 801 847 882 909 947

605 642 665 681 694 712 748 817 860 892 918 953 460 503 531 551 567 589 675 764 822 866 901 951

730 850 929 990 1041 1111 793 873 923 960 990 1031

656 696 721 739 753 772 809 884 931 965 993 1031 494 541 570 592 609 633 722 818 880 927 965 1017

778 905 990 1055 1108 1183 854 940 994 1034 1066 1110

705 748 775 794 809 830 868 948 998 1036 1065 1106 527 577 608 631 649 674 768 869 935 985 1025 1081

824 958 1047 1115 1172 1250 912 1004 1061 1104 1139 1186

771 818 847 868 885 907 946 1034 1089 1129 1162 1206 571 624 658 683 703 730 828 937 1008 1061 1105 1165

884 1027 1122 1196 1256 1340 990 1089 1151 1198 1235 1286

863 916 948 971 990 1015 1056 1154 1215 1260 1296 1346 631 690 727 755 777 807 911 1030 1108 1167 1214 1280

967 1123 1226 1306 1371 1462 1098 1207 1276 1328 1369 1426

945 1002 1038 1063 1084 1111 1154 1260 1327 1376 1416 1470 684 748 788 818 842 875 984 1113 1196 1259 1311 1381

1039 1206 1317 1402 1472 1569 1193 1312 1387 1443 1488 1549

1028 1090 1129 1157 1179 1209 1252 1368 1440 1494 1537 1595 738 806 850 882 908 943 1057 1195 1284 1352 1407 1483

1111 1289 1407 1497 1572 1676 1289 1417 1498 1558 1607 1673

1104 1171 1212 1242 1266 1298 1342 1466 1544 1601 1647 1710 786 860 906 940 967 1005 1123 1269 1364 1436 1494 1574

1177 1364 1488 1584 1662 1772 1376 1513 1599 1664 1715 1786

1496 1587 1643 1684 1717 1760 1806 1973 2077 2154 2216 2300 1033 1129 1190 1235 1270 1319 1455 1643 1765 1857 1932 2035

1504 1740 1896 2016 2115 2252 1822 2002 2116 2201 2269 2361

225 250 266 278 288 302 195 210 219 225 230 238 269 311 338 360 377 401

214 238 253 264 273 285 155 165 171 175 178 183 144 153 159 164 167 172

372 414 440 460 476 498 346 372 388 399 409 421 441 509 553 588 616 655

359 398 423 441 456 476 275 292 303 311 317 325 258 275 286 294 300 308

449 499 531 555 574 600 428 459 479 494 505 521 530 611 664 705 739 785

435 482 512 534 552 577 340 361 375 384 392 402 320 342 355 365 373 383

516 573 610 637 659 689 500 537 560 577 591 609 607 700 760 807 845 898

501 555 590 615 636 664 397 423 438 450 459 471 375 401 416 428 437 449

577 641 681 712 736 770 567 609 635 654 669 690 677 780 847 899 941 1000

562 622 660 689 712 744 450 479 497 510 520 534 426 455 473 486 497 511

633 703 747 780 807 844 628 675 704 725 742 765 741 853 926 983 1029 1093

617 684 726 757 782 817 500 531 551 565 577 592 474 506 526 541 552 568

686 762 810 846 875 914 688 739 770 794 812 837 802 922 1002 1062 1112 1181

670 742 788 822 849 886 547 582 603 619 631 648 520 555 577 593 605 622

736 817 868 907 938 980 743 798 833 858 878 905 858 987 1072 1136 1189 1263

720 797 846 882 911 951 591 629 652 669 682 700 563 601 625 642 656 674

783 869 924 964 997 1042 797 856 892 919 941 970 912 1048 1138 1207 1263 1341

767 849 901 940 971 1013 634 674 699 717 731 751 604 645 670 689 704 724

846 938 997 1041 1077 1125 868 932 972 1002 1025 1056 983 1129 1226 1300 1360 1444

830 918 974 1016 1050 1096 690 734 761 781 797 818 659 704 732 752 768 790

933 1034 1099 1147 1187 1240 967 1039 1083 1116 1142 1177 1081 1241 1347 1428 1494 1586

916 1014 1075 1122 1159 1210 769 818 848 870 888 911 736 787 818 840 858 882

1009 1119 1189 1241 1283 1341 1055 1133 1182 1217 1246 1284 1167 1339 1453 1540 1611 1710

993 1098 1165 1215 1255 1310 839 893 926 950 969 995 805 860 894 919 938 965

1086 1204 1279 1335 1380 1442 1144 1228 1281 1320 1351 1392 1253 1437 1559 1652 1728 1834

1070 1183 1255 1308 1352 1411 910 968 1004 1030 1051 1078 874 934 971 998 1019 1048

1156 1281 1360 1420 1468 1533 1225 1316 1372 1413 1446 1491 1330 1526 1655 1753 1834 1946

1140 1260 1336 1393 1439 1502 975 1037 1075 1103 1125 1155 938 1002 1042 1070 1094 1124

1509 1671 1774 1851 1913 1998 1641 1762 1838 1893 1937 1997 1723 1973 2138 2263 2367 2510

1495 1652 1751 1825 1885 1966 1306 1390 1441 1479 1508 1548 1266 1352 1406 1445 1476 1518

179 194 204 210 216 223 158 168 175 180 183 188

216 233 244 252 258 267 213 225 233 239 243 249 367 422 458 486 508 540 164 184 196 205 213 223

313 339 355 367 376 389 275 294 305 313 320 329

378 409 428 442 453 468 380 402 416 426 434 445 600 689 746 791 827 877 275 307 328 343 356 373

385 416 436 451 462 478 339 361 375 385 393 404

466 504 527 545 558 577 471 499 516 528 538 551 721 826 895 948 991 1051 334 372 397 416 431 451

448 485 508 525 538 556 395 421 437 449 458 471

544 588 615 635 651 673 551 584 604 618 630 645 825 945 1024 1084 1133 1201 384 429 457 479 496 520

506 548 573 592 608 628 446 475 493 507 517 531

615 665 696 718 737 761 626 663 685 702 715 732 919 1052 1139 1206 1260 1336 431 480 512 536 556 582

560 606 634 655 672 694 493 526 546 560 572 588

681 736 770 796 816 843 695 736 761 779 794 813 1005 1150 1245 1318 1377 1459 473 528 563 589 610 639

612 661 692 715 733 758 539 574 596 612 625 642

744 804 842 869 891 921 761 806 833 853 869 891 1087 1243 1346 1424 1488 1576 514 573 611 639 662 693

660 714 747 772 791 818 581 619 643 660 674 693

804 869 909 939 963 995 823 872 902 923 940 964 1163 1330 1439 1522 1590 1685 552 615 656 686 711 744

706 764 799 825 846 875 622 663 688 707 721 741

860 930 973 1005 1031 1065 883 935 967 990 1009 1034 1235 1412 1528 1616 1688 1788 588 655 698 731 757 793

768 830 869 897 920 951 676 721 748 768 784 806

936 1012 1059 1094 1122 1159 963 1020 1054 1080 1100 1127 1330 1520 1645 1739 1817 1924 636 709 755 790 818 857

854 923 965 997 1022 1057 752 801 832 854 872 895

1042 1126 1179 1217 1248 1290 1074 1138 1176 1205 1227 1257 1462 1670 1806 1910 1994 2112 702 782 833 872 903 945

930 1005 1051 1086 1113 1150 819 872 906 930 949 975

1136 1227 1284 1327 1360 1406 1173 1242 1285 1316 1340 1373 1577 1801 1947 2059 2150 2276 761 847 903 944 978 1024

1006 1087 1138 1175 1204 1245 886 944 980 1006 1027 1055

1230 1329 1391 1437 1473 1522 1273 1348 1394 1428 1454 1490 1692 1932 2088 2208 2305 2440 819 913 972 1017 1053 1102

1076 1162 1216 1256 1288 1331 948 1010 1048 1076 1098 1128

1316 1423 1489 1538 1576 1629 1365 1445 1494 1530 1559 1597 1797 2050 2216 2342 2446 2589 873 972 1035 1083 1121 1173

1434 1548 1619 1672 1714 1771 1263 1345 1396 1433 1463 1503

1758 1900 1989 2054 2106 2176 1835 1943 2009 2058 2096 2147 2322 2646 2858 3019 3151 3333 1144 1273 1355 1417 1466 1534

213 227 235 242 246 253

378 403 418 429 438 449

468 498 517 531 541 556

547 583 605 621 633 650

620 660 685 703 718 737

688 733 760 780 796 817

753 802 832 854 871 895

814 867 899 923 942 967

872 929 964 989 1010 1037

950 1012 1050 1078 1100 1130

1059 1128 1170 1201 1226 1259

1156 1231 1277 1311 1337 1373

1253 1335 1385 1421 1450 1489

1342 1429 1483 1522 1553 1595

1799 1916 1987 2040 2082 2138

Publication 600 (2006) Page 5
2006 Optional State and Certain Local Sales Tax Tables (Continued)

Income

At

least

But

less

than

Exemptions

12345

Over

5

$0

20,000

30,000

40,000

$20,000

30,000

40,000

50,000

50,000

60,000

70,000

80,000

90,000

60,000

70,000

80,000

90,000

100,000

100,000

120,000

140,000

160,000

180,000

120,000

140,000

160,000

180,000

200,000

200,000 or more

North Dakota

North Carolina3 New York3 Nevada New Mexico 2 New Jersey4

Ohio3 Income Oklahoma

$0

20,000

30,000

40,000

$20,000

30,000

40,000

50,000

50,000

60,000

70,000

80,000

90,000

60,000

70,000

80,000

90,000

100,000

100,000

120,000

140,000

160,000

180,000

120,000

140,000

160,000

180,000

200,000

200,000 or more

Exemptions Exemptions Exemptions

South Carolina South Dakota

Pennsylvania Rhode Island

Income

$0

20,000

30,000

40,000

$20,000

30,000

40,000

50,000

50,000

60,000

70,000

80,000

90,000

60,000

70,000

80,000

90,000

100,000

100,000

120,000

140,000

160,000

180,000

120,000

140,000

160,000

180,000

200,000

200,000 or more

12345

Over

5 12345

Over

5 12345

Over

5 12345

Over

5

Virginia Washington West Virginia 5 Income Vermont

$0

20,000

30,000

40,000

$20,000

30,000

40,000

50,000

50,000

60,000

70,000

80,000

90,000

60,000

70,000

80,000

90,000

100,000

100,000

120,000

140,000

160,000

180,000

120,000

140,000

160,000

180,000

200,000

200,000 or more

Income

$0

20,000

30,000

40,000

$20,000

30,000

40,000

50,000

50,000

60,000

70,000

80,000

90,000

60,000

70,000

80,000

90,000

100,000

100,000

120,000

140,000

160,000

180,000

120,000

140,000

160,000

180,000

200,000

200,000 or more

6.5000% 6.4658% 5.0000% 4.0000% 4.4788%

Exemptions

5.0000% 5.5000% 4.5000% 6.0000% 7.0000%

Wisconsin

Tennessee Texas Utah

Wyoming

5.0000% 4.0000% 7.0000% 6.2500% 4.7500%

6.0000% 5.0000% 6.5000% 6.0000% 5.0000%

4.0000%

1

2

4

5

3

233 251 262 270 277 286 217 232 242 248 254 261 205 219 227 234 238 245 136 146 152 157 160 165 171 187 197 205 211 219

409 440 460 474 486 501 383 409 425 437 447 459 365 389 404 415 424 436 241 259 270 278 285 294 296 323 340 353 363 377

504 542 566 584 598 617 473 505 525 539 551 566 452 482 501 514 525 540 299 321 334 345 353 363 362 396 417 433 445 462

587 633 661 681 698 720 552 589 612 629 643 661 529 564 586 602 615 632 350 375 391 403 413 425 421 460 484 503 517 537

664 715 747 771 789 814 624 666 693 712 727 747 600 640 664 683 697 716 396 426 444 457 468 482 474 518 546 566 583 605

735 792 827 853 874 902 692 738 767 788 805 828 665 710 737 757 773 795 440 472 492 507 519 535 524 572 603 625 643 668

804 866 904 933 955 986 756 807 838 861 880 904 728 777 807 829 847 870 482 517 539 555 568 585 571 624 657 682 702 728

868 935 976 1007 1031 1064 816 871 905 930 950 977 787 840 873 897 915 941 521 559 583 600 614 633 616 673 708 735 756 785

929 1001 1045 1078 1104 1140 874 933 969 996 1017 1046 844 901 936 961 981 1009 559 599 625 643 658 678 658 719 757 785 808 839

1011 1089 1138 1173 1202 1240 951 1015 1055 1084 1107 1138 920 982 1020 1047 1070 1099 609 653 681 701 717 739 715 781 822 853 877 910

1125 1212 1266 1305 1337 1380 1059 1130 1174 1206 1231 1266 1026 1094 1137 1168 1192 1225 679 728 759 781 799 824 793 866 912 946 973 1010

1226 1321 1379 1423 1457 1504 1154 1231 1279 1314 1342 1379 1119 1194 1241 1274 1301 1338 741 795 828 853 872 899 863 942 992 1029 1058 1098

1328 1431 1494 1541 1578 1629 1250 1334 1385 1423 1453 1494 1214 1295 1346 1382 1411 1451 804 862 898 925 946 975 932 1018 1072 1112 1144 1187

1421 1531 1599 1649 1689 1743 1337 1427 1482 1523 1555 1598 1301 1388 1441 1481 1512 1554 861 923 962 991 1013 1044 996 1088 1145 1188 1222 1268

1898 2045 2136 2203 2256 2328 1785 1905 1978 2032 2075 2133 1745 1862 1934 1986 2028 2085 1156 1239 1291 1329 1359 1400 1322 1443 1519 1575 1620 1682

178 194 204 212 218 226 212 227 237 244 249 256 218 248 268 282 295 311 194 209 219 226 232 239 225 242 253 260 267 275

244 280 304 322 337 357

314 342 359 372 382 397 375 402 418 430 439 452 363 413 445 469 489 516 341 367 384 396 406 419 392 422 440 454 465 479

400 459 497 526 550 583

387 421 443 459 471 489 463 496 516 531 542 558 439 499 537 566 590 623 420 452 473 488 500 516 482 519 541 558 571 589

481 551 597 632 660 699

452 491 516 535 550 570 541 579 602 620 633 652 506 574 618 651 679 716 489 527 551 568 582 601 562 604 630 650 665 686

551 631 683 723 755 800

511 556 584 605 622 644 612 655 682 701 717 738 566 641 691 728 758 800 553 596 623 642 658 679 635 682 712 734 751 774

615 703 761 805 841 891

566 616 647 670 688 714 678 726 756 777 794 818 621 704 757 798 832 877 612 660 689 711 728 752 702 755 787 811 831 856

673 770 833 881 920 975

619 673 707 732 752 780 742 794 826 850 869 894 673 763 821 865 901 951 669 721 753 776 795 821 767 824 860 886 907 935

728 833 901 953 995 1054

668 727 763 791 812 842 801 858 893 918 938 966 722 818 880 928 966 1019 722 778 812 838 858 886 827 889 928 956 978 1009

780 891 964 1019 1065 1127

716 778 817 847 870 901 858 919 956 983 1005 1035 769 871 937 987 1028 1084 773 832 870 897 919 948 885 952 992 1023 1047 1079

828 947 1024 1083 1131 1197

779 847 889 921 946 981 934 1000 1041 1071 1094 1126 831 940 1012 1066 1110 1170 841 905 946 975 999 1031 963 1034 1079 1112 1138 1173

893 1020 1103 1166 1218 1289

867 942 990 1025 1053 1091 1040 1113 1159 1192 1218 1254 916 1037 1115 1174 1222 1289 935 1007 1051 1084 1111 1146 1070 1150 1199 1235 1264 1303

983 1122 1213 1282 1338 1417

945 1027 1079 1117 1148 1189 1134 1214 1263 1299 1328 1367 992 1121 1206 1270 1322 1393 1018 1096 1145 1181 1210 1248 1165 1252 1306 1345 1377 1419

1061 1211 1309 1383 1444 1528

1024 1113 1168 1210 1243 1288 1229 1315 1369 1408 1439 1481 1067 1206 1297 1365 1421 1498 1102 1187 1239 1278 1309 1351 1262 1355 1413 1456 1490 1536

1140 1300 1405 1485 1550 1640

1096 1191 1250 1294 1330 1378 1315 1408 1465 1507 1540 1585 1136 1283 1379 1452 1511 1593 1179 1269 1326 1367 1400 1445 1349 1449 1511 1557 1593 1642

1211 1381 1492 1577 1646 1741

1464 1591 1670 1729 1776 1839 1758 1882 1958 2015 2059 2119 1482 1672 1796 1890 1966 2072 1572 1691 1766 1821 1865 1924 1797 1930 2012 2072 2121 2185

1570 1789 1931 2039 2128 2250

212 242 262 278 290 307 351 399 430 454 474 500 237 256 268 276 283 292 244 281 305 323 339 360

135 139 141 143 144 146 199 227 245 258 269 285

349 399 431 456 476 504 580 659 710 749 781 824 422 456 476 491 503 520 401 461 500 530 555 589

252 259 263 266 269 272 324 369 397 419 437 462

421 480 519 549 573 606 700 794 856 902 940 993 523 564 589 608 623 643 482 554 601 637 666 707

317 326 332 335 339 343 389 442 476 502 524 553

483 551 595 629 657 695 804 912 982 1035 1079 1138 612 660 690 712 729 753 553 635 688 729 763 809

376 387 393 398 401 406 445 506 545 574 598 632

539 614 664 701 732 774 898 1018 1096 1155 1204 1270 694 748 782 807 827 853 617 708 767 813 850 902

431 443 450 456 460 465 496 563 606 639 666 703

590 673 727 768 801 848 984 1115 1201 1265 1318 1391 770 830 867 895 917 947 676 775 840 889 930 986

482 496 504 510 515 521 543 616 663 699 728 768

639 728 786 831 867 917 1066 1208 1300 1370 1427 1505 843 909 950 980 1004 1036 731 838 908 962 1005 1066

532 547 556 562 568 575 587 666 717 755 787 830

684 780 842 889 928 981 1142 1294 1392 1467 1528 1612 911 982 1027 1059 1085 1121 783 897 972 1029 1076 1141

578 595 605 612 618 625 629 712 767 808 841 887

727 829 895 945 986 1042 1214 1376 1480 1560 1624 1713 977 1053 1101 1136 1164 1201 832 953 1033 1093 1143 1211

624 641 652 660 666 674 668 757 814 858 893 942

785 893 964 1018 1063 1123 1310 1484 1597 1682 1751 1847 1064 1148 1199 1238 1268 1309 897 1027 1113 1178 1231 1305

684 704 716 724 731 740 720 815 877 924 962 1014

863 983 1061 1120 1168 1235 1443 1633 1757 1851 1927 2032 1187 1279 1337 1380 1413 1459 987 1130 1223 1294 1353 1434

770 792 805 815 822 832 792 896 964 1015 1057 1114

933 1061 1145 1209 1261 1333 1560 1765 1898 1999 2081 2194 1295 1396 1459 1506 1543 1592 1066 1219 1320 1397 1460 1547

846 870 885 895 904 915 855 967 1040 1095 1140 1202

1002 1140 1229 1298 1354 1431 1676 1896 2039 2147 2235 2357 1405 1514 1583 1633 1673 1727 1145 1309 1417 1499 1566 1659

923 950 966 978 987 999 918 1038 1116 1175 1223 1289

1065 1211 1306 1378 1437 1519 1782 2015 2167 2281 2375 2503 1505 1622 1695 1749 1792 1850 1216 1390 1504 1592 1663 1762

995 1023 1040 1053 1063 1076 976 1103 1185 1248 1299 1369

1381 1569 1691 1784 1860 1964 2315 2615 2810 2958 3078 3243 2018 2176 2274 2346 2403 2481 1576 1799 1946 2057 2148 2275

1366 1405 1429 1446 1460 1478 1265 1429 1534 1614 1679 1768

251 270 282 290 297 306 316 360 389 410 428 452 193 206 214 220 225 231

177 197 210 219 227 238

443 477 498 513 525 541 522 593 639 674 703 743 344 367 382 392 401 412

302 336 357 373 386 404

548 589 614 633 648 668 629 714 769 811 846 893 426 455 473 486 496 510

368 409 435 455 470 492

640 688 718 740 757 781 721 819 882 930 969 1023 499 533 554 569 581 597

426 473 503 526 544 569

724 779 812 837 857 884 805 913 984 1037 1081 1141 566 604 628 645 659 677

479 532 566 591 611 639

803 863 900 928 950 979 882 1000 1077 1135 1183 1249 628 670 697 716 731 752

528 586 623 651 673 704

878 944 985 1015 1039 1071 955 1083 1166 1229 1280 1351 688 734 763 784 801 823

574 637 677 708 732 765

948 1020 1064 1096 1122 1157 1023 1159 1248 1315 1370 1446 744 794 825 848 866 890

618 685 728 761 787 823

1016 1092 1140 1175 1202 1240 1087 1232 1326 1398 1456 1536 797 851 885 909 929 955

659 731 777 812 839 877

1106 1189 1241 1279 1309 1350 1173 1329 1430 1507 1569 1655 869 928 964 991 1012 1041

714 792 842 879 909 950

1232 1324 1382 1424 1457 1503 1290 1461 1572 1657 1725 1820 969 1035 1075 1105 1129 1160

790 876 931 972 1006 1051

1343 1444 1506 1552 1589 1638 1394 1578 1698 1788 1862 1964 1058 1130 1174 1206 1232 1267

857 951 1010 1055 1091 1140

1456 1565 1632 1682 1722 1775 1497 1695 1823 1920 1999 2109 1148 1225 1273 1308 1336 1374

925 1026 1090 1138 1176 1229

1558 1675 1747 1801 1843 1900 1591 1801 1937 2040 2124 2239 1229 1313 1364 1402 1432 1472

986 1094 1162 1213 1254 1310

2084 2240 2337 2408 2464 2541 2064 2333 2508 2640 2748 2896 1650 1762 1831 1882 1922 1976

1298 1439 1528 1595 1648 1722

Note. Alaska does not have a state sales tax. Alaska residents should follow the instructions on the next page to

determine their local sales tax amount.

The California table includes the 1% uniform local sales tax rate in additon to the 6.25% state sales tax rate.

The Nevada table includes the 2.25% uniform local sales tax rate in addition to the 4.25% state sales tax rate.

The rate for Idaho increased and the rate for North Carolina decreased during 2006, so the rates given are averaged over the year. The rates for New York and

Ohio decreased during 2005, so the rates given for 2006 are lower than the rates given in 2005, which were averaged over the year.

The rate for New Jersey increased during 2006, so the rate given is averaged over the year. Residents of Salem County should deduct only half of the amount in

the state table.

The state and local general sales taxes are combined in the Virginia table.

Page 6 Publication 600 (2006)
2006 Optional Local Sales Tax Tables for Certain Local Jurisdictions

(Based on a local sales tax rate of 1 percent)

Income

At

least

But

less

than

Exemptions

12345

Over

5

$0

20,000

30,000

40,000

$20,000

30,000

40,000

50,000

50,000

60,000

70,000

80,000

90,000

60,000

70,000

80,000

90,000

100,000

100,000

120,000

140,000

160,000

180,000

120,000

140,000

160,000

180,000

200,000

200,000 or more

Local Table A Local Table B

Exemptions

12345

Over

5

Which Optional Local Sales Tax Table Should I Use?

IF you live in

the state of... AND you live in...

THEN use

Local Table...

Alaska

Arizona

Arkansas

California

Colorado

Boulder County, Denver County, Pueblo County, or any other locality

Any locality

Texarkana

Los Angeles County

C

C

B

B

A

Georgia B

Chandler, Gilbert, Glendale, Peoria, Scottsdale, Tempe, or Yuma

DeKalb County, Rockdale County, Taliaferro County, or Webster

Illinois

Louisiana Any locality

New York New York City

North Carolina Any locality

C

A

C

Arvada, Aurora, City of Boulder, Fort Collins, Lakewood, City of Pueblo, Thornton, or Westminster

Any locality B

C

Any other locality B

Centennial, Colorado Springs, City of Denver, Greeley, Jefferson County, or Longmont B

Any other locality C

The cities of Fulton, Oneida, or Oswego, or one of the following counties: Albany, Allegany, Cattaraugus,

Cayuga, Chemung, Clinton, Cortland, Erie, Essex, Franklin, Fulton, Genessee, Herkimer, Jefferson,

Lewis, Livingston, Monroe, Montgomery, Nassau, Niagara, Oneida, Onondaga, Ontario, Orange,

Orleans, Oswego, Otsego, Putnam, Rockland, St. Lawrence, Saratoga, Schenectady, Schoharie,

Seneca, Steuben, Suffolk, Sullivan, Tompkins, Ulster, Warren, Washington, Westchester, Wyoming, or

Yates

B

Any other locality D

Income

At

least

But

less

than

Exemptions

12345

Over

5

$0

20,000

30,000

40,000

$20,000

30,000

40,000

50,000

50,000

60,000

70,000

80,000

90,000

60,000

70,000

80,000

90,000

100,000

100,000

120,000

140,000

160,000

180,000

120,000

140,000

160,000

180,000

200,000

200,000 or more

Local Table C Local Table D

Exemptions

12345

Over

5

34 37 39 41 42 43 39 43 46 48 50 52

52 60 65 69 72 76 34 36 38 39 40 41

58 63 67 69 71 74 66 73 78 82 85 88

85 97 105 111 116 123 60 65 68 70 71 73

70 77 81 84 87 90 80 89 95 99 103 108

102 116 126 133 139 147 75 80 84 86 88 91

81 89 94 97 100 104 93 104 110 115 119 125

117 133 144 152 159 168 87 94 98 101 103 106

92 100 106 110 113 117 105 116 124 129 134 140

130 148 160 169 177 187 99 106 111 114 117 120

101 110 116 121 124 129 115 128 136 143 147 154

142 162 175 185 193 204 110 118 123 127 130 134

110 120 127 131 135 140 126 140 148 155 160 168

153 175 189 200 209 221 120 129 135 139 142 146

118 129 136 141 145 151 135 150 160 167 173 180

164 187 202 214 223 236 130 140 146 150 153 158

126 138 145 151 155 161 144 160 170 178 184 193

174 199 215 227 237 250 140 150 156 161 165 170

137 150 158 163 168 175 156 174 185 193 200 209

188 214 231 244 255 269 152 163 170 175 179 185

152 166 174 181 186 193 173 192 204 213 221 231

206 235 254 268 279 296 170 182 190 195 200 206

165 180 189 197 202 210 188 209 222 232 240 251

222 253 273 289 301 318 185 199 207 213 218 225

178 194 204 212 218 227 203 225 239 250 259 270

239 272 293 310 323 341 201 215 225 231 237 244

190 207 218 226 233 242 216 240 255 267 276 288

253 288 311 328 343 362 215 231 241 248 253 261

250 273 288 299 307 319 286 317 337 351 363 380

327 372 401 423 441 466 289 310 323 332 340 350

Publication 600 (2006) Page 7
Kansas City, MO 64121P.O. Box 218499Kansas City Service CenterInternal Revenue Service

Permit No. G-48

PRSRT STD

Postage and Fees Paid

Internal Revenue Service

Penalty for Private Use, $300Official Business

Official Federal Tax Information ● Do Not Throw Away!

State and Local General Sales Taxes

2006 Pub. 600

Internal Revenue ServiceDepartment of the Treasury

IRS

www.irs.gov

Publication 600

Cat. No. 46600Y

Page 8 Publication 600 (2006)