--------------------Exemptions--------------------

  State

  Tax Rates

  Food

Prescription
Drugs

Non-prescription
Drugs

ALABAMA

4

*

ALASKA

none

ARIZONA

5.6

*

*

ARKANSAS

5.125

*

CALIFORNIA (3)

7.25 (2)

*

*

COLORADO

2.9

*

*

CONNECTICUT

6

*

*

* 

DELAWARE

none

FLORIDA

6

*

*

*

GEORGIA

4

*

*

HAWAII

4

*

IDAHO

5

*

ILLINOIS (2)

6.25

1%

1%

1%

INDIANA

5

*

*

IOWA

5

*

*

KANSAS

4.9

*

KENTUCKY

6

*

*

LOUISIANA

4

(4)

*

MAINE

5

*

*

MARYLAND

5

*

*

*

MASSACHUSETTS

5

*

*

MICHIGAN

6

*

*

MINNESOTA

6.5

*

*

*

MISSISSIPPI

7

*

MISSOURI

4.225

 1.225

*

MONTANA

none

NEBRASKA

5

*

*

NEVADA

6.5

*

*

NEW HAMPSHIRE

none

NEW JERSEY

6

*

*

*

NEW MEXICO

5

*

NEW YORK

4

*

*

*

NORTH CAROLINA

4.5

* (4)

*

NORTH DAKOTA

5

*

*

OHIO

5

*

*

OKLAHOMA

4.5

*

OREGON

none

PENNSYLVANIA

6

*

*

*

RHODE ISLAND

7

*

*

*

SOUTH CAROLINA

5

*

SOUTH DAKOTA

4

*

TENNESSEE

6

*

TEXAS

6.25

*

*

* 

UTAH

4.75

*

VERMONT

5

*

*

* 

VIRGINIA

4.5 (2)

4.0% (5)

*

*

WASHINGTON

6.5

*

*