{
  "dataset": "taxes",
  "license": "LawLert Open Law Data — CC BY 4.0. Attribute to \"LawLert (https://www.lawlertapp.com)\". General legal information from official sources, not legal advice. Verify against the linked official source before relying on it.",
  "generated": "2026-08-13T22:22:26.130Z",
  "count": 878,
  "rules": [
    {
      "jurisdiction_id": "ak",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Property tax on homes is a municipal matter in Alaska — whether a community levies one (and at what rate) varies by locality, and the state's annual Alaska Taxable report lists each municipality's assessment and tax rates. (The state itself taxes only oil & gas property.)",
      "source_url": "https://www.commerce.alaska.gov/web/dcra/OfficeoftheStateAssessor.aspx",
      "verified_at": "2026-07-02"
    },
    {
      "jurisdiction_id": "ak",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "permitted",
      "summary": "State tax on highway gasoline is 8 cents/gallon plus a 0.95-cent/gallon refined-fuel surcharge — 8.95 cents total, excluding the 18.4-cent federal tax (marine fuel 5c, aviation gas 4.7c, jet fuel 3.2c).",
      "source_url": "https://tax.alaska.gov/programs/programs/index.aspx?60210",
      "verified_at": "2026-07-02"
    },
    {
      "jurisdiction_id": "ak",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "info",
      "summary": "No statewide sales-tax holiday — Alaska has no state sales tax at all; local jurisdictions that levy their own sales taxes set any local tax-free periods themselves.",
      "source_url": "https://tax.alaska.gov/programs/programs/index.aspx?10002",
      "verified_at": "2026-07-02"
    },
    {
      "jurisdiction_id": "ak",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "conditional",
      "summary": "No state sales tax, so no state grocery tax — but some localities tax food; check the locality.",
      "source_url": "https://tax.alaska.gov/programs/programs/index.aspx?10002",
      "verified_at": "2026-06-05"
    },
    {
      "jurisdiction_id": "ak",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "permitted",
      "summary": "No statewide sales tax; some local jurisdictions levy their own local sales taxes — the state's annual Alaska Taxable report lists each community's rates.",
      "source_url": "https://tax.alaska.gov/programs/programs/index.aspx?10002",
      "verified_at": "2026-07-02"
    },
    {
      "jurisdiction_id": "ak",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "permitted",
      "summary": "No state individual income tax in Alaska — no employee withholding for state income tax is required (and there is no statewide sales tax).",
      "source_url": "https://tax.alaska.gov/programs/programs/index.aspx?10001",
      "verified_at": "2026-07-02"
    },
    {
      "jurisdiction_id": "ak.city.anchorage",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "permitted",
      "summary": "No general sales tax - Anchorage levies no general local sales tax and Alaska has no state sales tax. Special municipal retail taxes apply only to specific products (e.g., 5% on alcoholic beverages, 5% on retail marijuana).",
      "source_url": "https://www.muni.org/Departments/finance/treasury/programtaxes/Pages/default.aspx",
      "verified_at": "2026-07-02"
    },
    {
      "jurisdiction_id": "ak.county.anchorage",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "No sales tax — Alaska has no state sales tax and Anchorage levies no general sales tax (0.0%).",
      "source_url": "https://www.muni.org/Departments/finance",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ak.county.fairbanks_north_star",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "No general sales tax (no AK state sales tax); borough levies only room/alcohol/marijuana/tobacco excise (0.0% general).",
      "source_url": "https://fnsb.gov/187/Sales-Excise-Tax-Information",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ak.county.juneau",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Local sales tax 5.0% (no AK state sales tax) on goods/services/rentals; +3% alcohol, +9% hotel apply on top.",
      "source_url": "https://juneau.org/finance",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ak.county.kenai_peninsula",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Borough sales tax 3.0% (no AK state sales tax); cities add more — Soldotna/Kenai/Homer up to ~6.0%.",
      "source_url": "https://www.kpb.us/departments/sales-tax/sales-tax-overview",
      "verified_at": "2026-08-02"
    },
    {
      "jurisdiction_id": "ak.county.kodiak",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "City sales tax 7.0% (no AK state sales tax) on sales/services/rentals; $3,000 per-transaction cap.",
      "source_url": "https://www.city.kodiak.ak.us/finance",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ak.county.matanuska_susitna",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "No borough sales tax (no AK state sales tax); but cities inside levy their own — Wasilla 2.5%, Palmer/Houston add local.",
      "source_url": "https://matsugov.us/transparency/salestax",
      "verified_at": "2026-08-02"
    },
    {
      "jurisdiction_id": "ak.county.nome",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Sales tax 6.0% (no AK state sales tax) on all sales/rentals/services; raised from 5% to 6% effective Jan 1, 2026.",
      "source_url": "https://www.nomealaska.org/1371/Sales-Tax-Overview",
      "verified_at": "2026-08-02"
    },
    {
      "jurisdiction_id": "ak.county.sitka",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Sales tax 5.0% year-round (no AK state sales tax); seasonal summer rate rises to 6.0% (Apr-Sep).",
      "source_url": "https://www.cityofsitka.com/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ak.county.wasilla",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "City sales tax 2.5% (no AK state sales tax; Mat-Su Borough has none); $12.50 per-transaction cap.",
      "source_url": "https://www.cityofwasilla.gov/223/Sales-Tax-Information",
      "verified_at": "2026-08-02"
    },
    {
      "jurisdiction_id": "ak.county.wrangell",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Sales tax 7.0% (no AK state sales tax) on goods and services; $3,000 per-transaction cap.",
      "source_url": "https://www.wrangell.com/finance",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "al",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "info",
      "summary": "Graduated 2%–5%; top rate 5% applies to taxable income over $3,000, so nearly all wage earners pay 5%.",
      "source_url": "https://www.revenue.alabama.gov/faqs/what-is-alabamas-individual-income-tax-rate/",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "al",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Owner-occupied homes (Class III) are assessed at only 10% of appraised value, then taxed at millage rates set by counties and local taxing agencies — e.g. a $100,000 home at a 32.5-mill county rate owes about $325/year, before homestead exemptions.",
      "source_url": "https://www.revenue.alabama.gov/property-tax/property-tax-assessment/",
      "verified_at": "2026-07-02"
    },
    {
      "jurisdiction_id": "al",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "info",
      "summary": "State gasoline excise tax is 30 cents/gallon and diesel 31 cents/gallon (effective July 1, 2025; Code of Ala. 40-17-325) — excludes the 18.4-cent federal tax. Some cities and counties levy additional local gasoline taxes.",
      "source_url": "https://www.revenue.alabama.gov/business-license/motor-fuels-tax-rates/",
      "verified_at": "2026-07-02"
    },
    {
      "jurisdiction_id": "al",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "conditional",
      "summary": "Groceries taxed at a reduced 2% state rate (cut from 3% to 2% on Sept 1, 2025; a temporary state suspension ran May 1-June 30, 2026 and the 2% rate resumed July 1, 2026). Local city/county grocery taxes may still apply on top.",
      "source_url": "https://www.revenue.alabama.gov/notice-state-sales-and-use-tax-rate-reduced-on-food-beginning-september-1-2025/",
      "verified_at": "2026-07-12"
    },
    {
      "jurisdiction_id": "al",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "permitted",
      "summary": "Two 2026 sales-tax holidays: severe-weather prep Feb 20–22 and back-to-school Jul 17–19 (clothing, computers, school supplies); state 4% sales tax waived.",
      "source_url": "https://www.revenue.alabama.gov/sales-use/sales-tax-holidays/",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "al",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "4% state general sales tax; groceries are taxed at a reduced 2% state rate. Cities and counties levy additional local sales taxes, so combined rates vary by locality (ALDOR offers an address-based rate lookup).",
      "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/",
      "verified_at": "2026-07-02"
    },
    {
      "jurisdiction_id": "al.city.birmingham",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "Combined sales tax 10.0% (4.0% AL state + 2.0% Jefferson County + 4.0% city) — among the highest in the US.",
      "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/",
      "verified_at": "2026-07-02"
    },
    {
      "jurisdiction_id": "al.city.montgomery",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "Combined sales tax 10.0% (4.0% AL state + 2.5% county + 3.5% city) — among the highest in the US.",
      "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/",
      "verified_at": "2026-07-02"
    },
    {
      "jurisdiction_id": "al.county.bibb",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.00% (4.00% AL state + 4.00% county + 2.00% city) in Centreville; varies by city.",
      "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/",
      "verified_at": "2026-07-12"
    },
    {
      "jurisdiction_id": "al.county.blount",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.00% (4.00% AL state + 3.00% county + 3.00% city) in Oneonta; varies by city.",
      "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/",
      "verified_at": "2026-07-12"
    },
    {
      "jurisdiction_id": "al.county.cherokee",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.00% (4.00% AL state + 3.50% county + 2.50% city) in Centre; varies by city.",
      "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/",
      "verified_at": "2026-07-12"
    },
    {
      "jurisdiction_id": "al.county.clarke",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.00% (4.00% AL state + 1.00% county + 5.00% city) in Jackson; varies by city.",
      "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/",
      "verified_at": "2026-07-12"
    },
    {
      "jurisdiction_id": "al.county.clay",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.00% (4.00% AL state + 2.00% county + 3.00% city) in Ashland; varies by city.",
      "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/",
      "verified_at": "2026-07-12"
    },
    {
      "jurisdiction_id": "al.county.coffee",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.00% (4.00% AL state + 1.00% county + 4.00% city) in Enterprise; varies by city.",
      "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/",
      "verified_at": "2026-07-12"
    },
    {
      "jurisdiction_id": "al.county.cullman",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.00% (4.00% AL state + 4.50% county + 0.50% city) in Cullman; varies by city.",
      "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/",
      "verified_at": "2026-07-12"
    },
    {
      "jurisdiction_id": "al.county.dekalb",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.00% (4.00% AL state + 1.00% county + 4.00% city) in Fort Payne; varies by city.",
      "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/",
      "verified_at": "2026-07-12"
    },
    {
      "jurisdiction_id": "al.county.etowah",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.00% (4.00% AL state + 1.00% county + 5.00% city) in Gadsden; varies by city.",
      "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "al.county.fayette",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.50% (4.00% AL state + 2.00% county + 3.50% city) in Fayette; varies by city.",
      "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/",
      "verified_at": "2026-07-12"
    },
    {
      "jurisdiction_id": "al.county.franklin",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.00% (4.00% AL state + 2.00% county + 3.00% city) in Russellville; varies by city.",
      "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/",
      "verified_at": "2026-07-12"
    },
    {
      "jurisdiction_id": "al.county.geneva",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.50% (4.00% AL state + 2.00% county + 3.50% city) in Geneva; varies by city.",
      "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/",
      "verified_at": "2026-07-12"
    },
    {
      "jurisdiction_id": "al.county.houston",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.00% (4.00% AL state + 1.00% county + 4.00% city) in Dothan; varies by city.",
      "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "al.county.jackson",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.00% (4.00% AL state + 2.00% county + 3.00% city) in Scottsboro; varies by city.",
      "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/",
      "verified_at": "2026-07-12"
    },
    {
      "jurisdiction_id": "al.county.jefferson",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.00% (4.00% AL state + 2.00% county + 4.00% city) in Birmingham; varies by city.",
      "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "al.county.lamar",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.00% (4.00% AL state + 2.00% county + 4.00% city) in Vernon; varies by city.",
      "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/",
      "verified_at": "2026-07-12"
    },
    {
      "jurisdiction_id": "al.county.lauderdale",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.50% (4.00% AL state + 1.00% county + 4.50% city) in Florence; varies by city.",
      "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "al.county.lawrence",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.00% (4.00% AL state + 3.00% county + 2.00% city) in Moulton; varies by city.",
      "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/",
      "verified_at": "2026-07-12"
    },
    {
      "jurisdiction_id": "al.county.lee",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.00% (4.00% AL state + 1.00% county + 4.00% city) in Auburn; varies by city.",
      "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "al.county.limestone",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.00% (4.00% AL state + 2.00% county + 3.00% city) in Athens; varies by city.",
      "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/",
      "verified_at": "2026-07-12"
    },
    {
      "jurisdiction_id": "al.county.madison",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.00% (4.00% AL state + 0.50% county + 4.50% city) in Huntsville; varies by city.",
      "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "al.county.marion",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.00% (4.00% AL state + 2.00% county + 3.00% city) in Hamilton; varies by city.",
      "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/",
      "verified_at": "2026-07-12"
    },
    {
      "jurisdiction_id": "al.county.marshall",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.00% (4.00% AL state + 1.00% county + 5.00% city) in Albertville; varies by city.",
      "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/",
      "verified_at": "2026-07-12"
    },
    {
      "jurisdiction_id": "al.county.mobile",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.00% (4.00% AL state + 1.00% county + 5.00% city) in Mobile; varies by city.",
      "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "al.county.monroe",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.00% (4.00% AL state + 3.50% county + 2.50% city) in Monroeville; varies by city.",
      "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/",
      "verified_at": "2026-07-12"
    },
    {
      "jurisdiction_id": "al.county.montgomery",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.00% (4.00% AL state + 2.50% county + 3.50% city) in Montgomery; varies by city.",
      "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "al.county.morgan",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.00% (4.00% AL state + 1.00% county + 4.00% city) in Decatur; varies by city.",
      "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "al.county.pickens",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.00% (4.00% AL state + 4.00% county + 2.00% city) in Aliceville; varies by city.",
      "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/",
      "verified_at": "2026-07-12"
    },
    {
      "jurisdiction_id": "al.county.tuscaloosa",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.00% (4.00% AL state + 6.00% local) in Tuscaloosa; varies by city.",
      "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "al.county.walker",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.50% (4.00% AL state + 2.00% county + 3.50% city) in Jasper; varies by city.",
      "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/",
      "verified_at": "2026-07-12"
    },
    {
      "jurisdiction_id": "al.county.winston",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.00% (4.00% AL state + 2.00% county + 4.00% city) in Haleyville; varies by city.",
      "source_url": "https://www.revenue.alabama.gov/sales-use/tax-rates/",
      "verified_at": "2026-07-12"
    },
    {
      "jurisdiction_id": "ar",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "info",
      "summary": "24.7¢/gallon state motor fuel tax on gasoline, plus a 0.3¢/gallon Petroleum Environmental Fee = 25.0¢/gallon in total state taxes and fees (excludes the 18.4¢ federal tax). Gasoline rate is set through Sept 30, 2026.",
      "source_url": "https://www.dfa.arkansas.gov/wp-content/uploads/MotorFuelTaxRates.pdf",
      "verified_at": "2026-07-03"
    },
    {
      "jurisdiction_id": "ar",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "info",
      "summary": "Graduated; top rate 3.7% for 2026 and later tax years (Act 1 of the May 2026 special session, retroactive to Jan 1, 2026). The 3.7% rate applies to net taxable income over $26,400; lower brackets apply below.",
      "source_url": "https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FAssembly%2F2025%2F2026S1%2FFiscal+Impacts%2FHB1001-DFA1.pdf",
      "verified_at": "2026-07-05"
    },
    {
      "jurisdiction_id": "ar",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "permitted",
      "summary": "Back-to-school holiday Aug 1–2, 2026: clothing, electronics, school supplies and instructional materials exempt from state and local sales tax.",
      "source_url": "https://www.dfa.arkansas.gov/wp-content/uploads/Sales_Tax_Holiday_Instructions_2026.pdf",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "ar",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "6.5% state sales/use tax; groceries are fully exempt from the state rate (reduced food tax cut to 0% effective Jan 1, 2026). Cities and counties levy additional local sales taxes that vary by locality.",
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/",
      "verified_at": "2026-07-02"
    },
    {
      "jurisdiction_id": "ar",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "conditional",
      "summary": "State grocery tax eliminated Jan 1, 2026 (was 0.125%) — but local sales taxes still apply to food.",
      "source_url": "https://governor.arkansas.gov/news_post/governor-sanders-announces-grocery-tax-relief-act-good-neighbor-act/",
      "verified_at": "2026-07-13"
    },
    {
      "jurisdiction_id": "ar",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Set locally: county assessors value property and local taxing districts set millage rates. Amendment 79 relief: homestead tax credit up to $500/yr (rising to up to $600 beginning with 2026 tax bills); after a county-wide reappraisal, taxable assessed value can rise at most 5%/yr for a homestead (10% for other real property); owners 65+ or disabled can freeze their homestead assessed value.",
      "source_url": "https://www.dfa.arkansas.gov/office/arkansas-assessment-coordination-division/real-property/property-tax-relief/",
      "verified_at": "2026-07-06"
    },
    {
      "jurisdiction_id": "ar.county.ashley",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 11.0% (6.5% AR state + 1.5% county + 3.0% city) — Hamburg; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ar.county.benton",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.5% (6.5% AR state + 1.0% county + 2.0% city) — Bentonville; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ar.county.bradley",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.5% (6.5% AR state + 2.0% county + 1.0% city) — Warren; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ar.county.calhoun",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.625% (6.5% AR state + 2.625% county + 0.5% city) — Hampton; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ar.county.cleburne",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.125% (6.5% AR state + 1.625% county + 1.0% city) — Heber Springs; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ar.county.cleveland",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.75% (6.5% AR state + 3.25% county + 1.0% city) — Rison; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ar.county.conway",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.25% (6.5% AR state + 1.75% county + 1.0% city) — Morrilton; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ar.county.craighead",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.5% (6.5% AR state + 1.0% county + 1.0% city) — Jonesboro; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ar.county.crawford",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.25% (6.5% AR state + 1.25% county + 2.5% city) — Van Buren; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/recent-changes-in-sales-use-tax/recent-changes-for-local-taxes/",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ar.county.crittenden",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.25% (6.5% AR state + 1.75% county + 2.0% city) — Marion; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ar.county.cross",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.625% (6.5% AR state + 2.125% county + 1.0% city) — Wynne; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/recent-changes-in-sales-use-tax/recent-changes-for-local-taxes/",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ar.county.dallas",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.0% (6.5% AR state + 2.0% county + 1.5% city) — Fordyce; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ar.county.drew",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (6.5% AR state + 2.25% county + 1.0% city) — Monticello; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ar.county.faulkner",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.125% (6.5% AR state + 0.5% county + 2.125% city) — Conway; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ar.county.fulton",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.5% (6.5% AR state + 3.0% county + 1.0% city) — Salem; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ar.county.garland",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.5% (6.5% AR state + 1.5% county + 1.5% city) — Hot Springs; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ar.county.grant",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (6.5% AR state + 1.25% county + 2.0% city) — Sheridan; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ar.county.greene",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.375% (6.5% AR state + 1.375% county + 1.5% city) — Paragould; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ar.county.hempstead",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.5% (6.5% AR state + 2.0% county + 2.0% city) — Hope; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ar.county.howard",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.25% (6.5% AR state + 2.75% county + 1.0% city) — Nashville; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ar.county.independence",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.0% (6.5% AR state + 1.5% county + 2.0% city) — Batesville; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ar.county.izard",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.0% (6.5% AR state + 0.5% county + 2.0% city) — Melbourne; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ar.county.jackson",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.875% (6.5% AR state + 1.875% county + 1.5% city) — Newport; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/recent-changes-in-sales-use-tax/recent-changes-for-local-taxes/",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ar.county.jefferson",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.375% (6.5% AR state + 1.25% county + 1.625% city) — Pine Bluff; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ar.county.johnson",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.5% (6.5% AR state + 1.0% county + 2.0% city) — Clarksville; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ar.county.lafayette",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (6.5% AR state + 2.25% county + 1.0% city) — Lewisville; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ar.county.lawrence",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 11.0% (6.5% AR state + 2.5% county + 2.0% city) — Walnut Ridge; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ar.county.lincoln",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (6.5% AR state + 2.0% county + 1.25% city) — Star City; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ar.county.lonoke",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.0% (6.5% AR state + 1.5% county + 2.0% city) — Cabot; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ar.county.montgomery",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.5% (6.5% AR state + 3.0% county + 1.0% city) — Mount Ida; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ar.county.nevada",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.5% (6.5% AR state + 2.0% county + 2.0% city) — Prescott; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ar.county.newton",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.5% (6.5% AR state + 1.0% county + 2.0% city) — Jasper; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ar.county.ouachita",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.75% (6.5% AR state + 2.5% county + 1.75% city) — Camden; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ar.county.perry",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.25% (6.5% AR state + 2.75% county + 1.0% city) — Perryville; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ar.county.pike",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.0% (6.5% AR state + 2.0% county + 1.5% city) — Murfreesboro; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ar.county.poinsett",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.25% (6.5% AR state + 1.75% county + 2.0% city) — Harrisburg; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ar.county.pope",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.0% (6.5% AR state + 1.0% county + 1.5% city) — Russellville; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ar.county.pulaski",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.625% (6.5% AR state + 1.0% county + 1.125% city) — Little Rock; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ar.county.saline",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.0% (6.5% AR state + 0% county + 2.5% city) — Benton; county levies no sales tax, varies by city.",
      "source_url": "https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ar.county.scott",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.5% (6.5% AR state + 2.0% county + 1.0% city) — Waldron; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ar.county.searcy",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.5% (6.5% AR state + 1.5% county + 1.5% city) — Marshall; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ar.county.sebastian",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.5% (6.5% AR state + 1.0% county + 2.0% city) — Fort Smith; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ar.county.st_francis",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 11.25% (6.5% AR state + 2.875% county + 1.875% city) — Forrest City; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ar.county.stone",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.0% (6.5% AR state + 1.5% county + 2.0% city) — Mountain View; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ar.county.union",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.25% (6.5% AR state + 2.0% county + 1.75% city) — El Dorado; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/recent-changes-in-sales-use-tax/recent-changes-for-local-taxes/",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ar.county.washington",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (6.5% AR state + 1.25% county + 2.0% city) — Fayetteville; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ar.county.white",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.25% (6.5% AR state + 1.75% county + 2.0% city) — Searcy; varies by city within county.",
      "source_url": "https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "az",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "permitted",
      "summary": "Food for home consumption (groceries) is exempt from Arizona's state transaction privilege (sales) tax under A.R.S. § 42-5102; food for consumption on the premises (prepared/restaurant food) is taxable. City tax treatment of groceries can vary — check local rates.",
      "source_url": "https://www.azleg.gov/ars/42/05102.htm",
      "verified_at": "2026-07-03"
    },
    {
      "jurisdiction_id": "az",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "info",
      "summary": "Flat 2.5% individual income tax on all income levels and filing statuses; Arizona's graduated Optional and X&Y tax tables are now obsolete.",
      "source_url": "https://azdor.gov/forms/individual-income-tax-highlights",
      "verified_at": "2026-07-03"
    },
    {
      "jurisdiction_id": "az",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "permitted",
      "summary": "State gasoline (motor vehicle fuel) tax is 18 cents/gallon (A.R.S. § 28-5606); heavy 'use class' vehicles pay 26 cents/gallon. A separate 1 cent/gallon underground storage tank tax (A.R.S. § 49-1031) brings the pump total to about 19 cents/gallon (excludes the 18.4 cent federal tax).",
      "source_url": "https://www.azleg.gov/ars/28/05606.htm",
      "verified_at": "2026-07-03"
    },
    {
      "jurisdiction_id": "az",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "No statewide property tax rate — Arizona property is classified and valued by each of the 15 county assessors and taxed at locally set rates to fund local governments, schools, and special districts (AZDOR centrally values utilities, mines, railroads, and airlines). Appeals, exemptions, and relief are handled at the county level; effective rates vary by county.",
      "source_url": "https://azdor.gov/business/property-tax",
      "verified_at": "2026-07-03"
    },
    {
      "jurisdiction_id": "az",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "State transaction privilege (sales) tax rate is 5.6%; cities and counties levy additional rates, so the combined rate varies by location (use the AZDOR TPT rate table). Groceries and prescription drugs are exempt from the state rate.",
      "source_url": "https://azdor.gov/individuals/income-tax-filing-assistance/understanding-use-tax",
      "verified_at": "2026-07-03"
    },
    {
      "jurisdiction_id": "az",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "info",
      "summary": "No sales-tax holiday.",
      "source_url": "https://azdor.gov/business/transaction-privilege-tax/tpt-exemptions",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "az.city.glendale",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "Combined sales tax in Glendale is 9.2% — 5.6% Arizona state, 0.7% Maricopa County, and 2.9% city. Restaurants and bars pay a higher 3.9% city rate; groceries are taxed at 2.5% city.",
      "source_url": "https://azdor.gov/transaction-privilege-tax/tax-rate-table",
      "verified_at": "2026-07-28"
    },
    {
      "jurisdiction_id": "az.city.mesa",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax in Mesa is 8.3% — 5.6% Arizona state, 0.7% Maricopa County, and 2.0% city. Mesa's city rate has been 2.0% since March 2019, and Mesa does not tax groceries.",
      "source_url": "https://azdor.gov/transaction-privilege-tax/tax-rate-table",
      "verified_at": "2026-07-28"
    },
    {
      "jurisdiction_id": "az.city.phoenix",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.1% (5.6% AZ state + 0.7% Maricopa County + 2.8% city) — the city raised its rate in October 2025.",
      "source_url": "https://www.phoenix.gov/administration/departments/finance/privilege-sales-use-tax/about-tpt-use-tax/current-combined-tax-rates-phoenix-state-county.html",
      "verified_at": "2026-06-07"
    },
    {
      "jurisdiction_id": "az.city.tucson",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax in Tucson is 8.7% — 5.6% Arizona state, 0.5% Pima County, and 2.6% city. Hotel stays carry a much higher 9% city hotel rate as of March 1, 2026.",
      "source_url": "https://azdor.gov/transaction-privilege-tax/tax-rate-table",
      "verified_at": "2026-07-28"
    },
    {
      "jurisdiction_id": "az.county.coconino",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined retail TPT 9.39% (5.60% AZ state + 1.30% county + 2.49% city) in Flagstaff; varies by city in county.",
      "source_url": "https://azdor.gov/transaction-privilege-tax/tax-rate-table",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "az.county.maricopa",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined retail TPT 9.10% (5.60% AZ state + 0.70% county + 2.80% city) in Phoenix; varies by city in county.",
      "source_url": "https://azdor.gov/transaction-privilege-tax/tax-rate-table",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "az.county.mohave",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined retail TPT 5.60% (5.60% AZ state + 0.00% county) in unincorporated Mohave; cities add their own rate.",
      "source_url": "https://azdor.gov/transaction-privilege-tax/tax-rate-table",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "az.county.pima",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined retail TPT 8.70% (5.60% AZ state + 0.50% county + 2.60% city) in Tucson; varies by city in county.",
      "source_url": "https://azdor.gov/transaction-privilege-tax/tax-rate-table",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "az.county.pinal",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined retail TPT 6.70% (5.60% AZ state + 1.10% county) in unincorporated Pinal; cities add their own rate.",
      "source_url": "https://azdor.gov/transaction-privilege-tax/tax-rate-table",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "az.county.yavapai",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined retail TPT 6.35% (5.60% AZ state + 0.75% county) in unincorporated Yavapai; cities add their own rate.",
      "source_url": "https://azdor.gov/transaction-privilege-tax/tax-rate-table",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "az.county.yuma",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined retail TPT 8.41% (5.60% AZ state + 1.11% county + 1.70% city) in Yuma; varies by city in county.",
      "source_url": "https://azdor.gov/transaction-privilege-tax/tax-rate-table",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ca",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "permitted",
      "summary": "Sales of food products for human consumption (groceries) are exempt from sales and use tax (CDTFA Regulation 1602; Rev. & Tax. Code § 6359). Tax still applies to hot prepared foods, carbonated and alcoholic beverages, and dietary supplements.",
      "source_url": "https://www.cdtfa.ca.gov/lawguides/vol1/sutr/1602.html",
      "verified_at": "2026-07-03"
    },
    {
      "jurisdiction_id": "ca",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "California's statewide base sales and use tax rate is 7.25%; counties, cities, and special districts may add district taxes ranging from 0.10% to 2.00%, so the total rate varies by location.",
      "source_url": "https://www.cdtfa.ca.gov/taxes-and-fees/sut-rates-description.htm",
      "verified_at": "2026-07-03"
    },
    {
      "jurisdiction_id": "ca",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "info",
      "summary": "No sales-tax holiday.",
      "source_url": "https://cdtfa.ca.gov/taxes-and-fees/sutprograms.htm",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "ca",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "conditional",
      "summary": "Graduated personal income tax from 1% to 12.3% across nine brackets (2025 California Tax Rate Schedules); an additional 1% Behavioral Health Services Tax (formerly the Mental Health Services Tax) applies to taxable income over $1,000,000, for a top marginal rate of 13.3%.",
      "source_url": "https://www.ftb.ca.gov/file/personal/tax-calculator-tables-rates.asp",
      "verified_at": "2026-07-03"
    },
    {
      "jurisdiction_id": "ca",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "conditional",
      "summary": "California's state motor vehicle fuel (gasoline) excise tax is 63.4 cents/gallon effective July 1, 2026 (CDTFA adjusts this rate annually for inflation). State and local sales tax also applies to gasoline, and cap-and-trade and Low Carbon Fuel Standard programs add further per-gallon cost (excludes the 18.4 cent federal tax).",
      "source_url": "https://cdtfa.ca.gov/taxes-and-fees/special-taxes-and-fees-tax-rates/fuel-taxes.htm",
      "verified_at": "2026-07-03"
    },
    {
      "jurisdiction_id": "ca",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Under Proposition 13 (California Constitution Article XIII A), property is taxed at 1% of its assessed (\"taxable\") value plus any voter-approved debt-service rates; annual growth in a property's base-year value is capped at 2% until it changes ownership or is newly constructed, when it is reassessed to market value. Property is assessed by the 58 county assessors.",
      "source_url": "https://www.boe.ca.gov/proptaxes/pdf/pub29.pdf",
      "verified_at": "2026-07-03"
    },
    {
      "jurisdiction_id": "ca.city.anaheim",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.75% (7.25% CA state+local + 0.5% district taxes).",
      "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx",
      "verified_at": "2026-07-27"
    },
    {
      "jurisdiction_id": "ca.city.bakersfield",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.25% (7.25% CA state+local + 1.0% city/special).",
      "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx",
      "verified_at": "2026-07-27"
    },
    {
      "jurisdiction_id": "ca.city.berkeley",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.25% (7.25% CA state+local + 3.0% district taxes).",
      "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx",
      "verified_at": "2026-07-27"
    },
    {
      "jurisdiction_id": "ca.city.clovis",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.975% (7.25% CA state+local + 1.725% county/city district taxes).",
      "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx",
      "verified_at": "2026-07-27"
    },
    {
      "jurisdiction_id": "ca.city.elk_grove",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.75% (7.25% CA state+local + 1.5% county/city district taxes).",
      "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx",
      "verified_at": "2026-07-27"
    },
    {
      "jurisdiction_id": "ca.city.fresno",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.35% typical (7.25% CA state+local + ~1.1% county/city/special).",
      "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx",
      "verified_at": "2026-07-27"
    },
    {
      "jurisdiction_id": "ca.city.glendale",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.5% (7.25% CA state+local + 3.25% county/city district taxes).",
      "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx",
      "verified_at": "2026-07-27"
    },
    {
      "jurisdiction_id": "ca.city.irvine",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.75% (7.25% CA state+local + 0.5% district taxes).",
      "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx",
      "verified_at": "2026-07-27"
    },
    {
      "jurisdiction_id": "ca.city.long_beach",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "Combined sales tax 10.5% (7.25% CA state+local + ~3.25% county/city/special) — among the highest in the US.",
      "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx",
      "verified_at": "2026-07-27"
    },
    {
      "jurisdiction_id": "ca.city.los_angeles",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "Combined sales tax 9.75% typical (7.25% CA state+local + 2.5% LA County incl. Measure A) — rose from 9.5% in April 2025.",
      "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx",
      "verified_at": "2026-07-27"
    },
    {
      "jurisdiction_id": "ca.city.modesto",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.875% typical (7.25% CA state+local + 1.625% city/special).",
      "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx",
      "verified_at": "2026-07-27"
    },
    {
      "jurisdiction_id": "ca.city.oakland",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "Combined sales tax 10.75% (7.25% CA state+local + 3.5% Alameda County/city/special) — among the highest in the US.",
      "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx",
      "verified_at": "2026-07-27"
    },
    {
      "jurisdiction_id": "ca.city.pasadena",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.5% (7.25% CA state+local + 3.25% county/city district taxes).",
      "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx",
      "verified_at": "2026-07-27"
    },
    {
      "jurisdiction_id": "ca.city.riverside",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.75% (7.25% CA state+local + 1.5% county/city district taxes).",
      "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx",
      "verified_at": "2026-07-27"
    },
    {
      "jurisdiction_id": "ca.city.sacramento",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.75% (7.25% CA state+local + 1.5% city/special districts).",
      "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx",
      "verified_at": "2026-07-27"
    },
    {
      "jurisdiction_id": "ca.city.san_diego",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.75% typical for the city proper (7.25% CA state+local + 0.5% county/special) — lower than most large CA cities.",
      "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx",
      "verified_at": "2026-07-27"
    },
    {
      "jurisdiction_id": "ca.city.san_francisco",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.625% typical (7.25% CA state+local + 1.375% city/county district).",
      "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx",
      "verified_at": "2026-07-27"
    },
    {
      "jurisdiction_id": "ca.city.san_jose",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "Combined sales tax 10.0% for the city core (statewide 7.25% base + county and city additions, including the county increase effective April 2026); some ZIPs run higher.",
      "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx",
      "verified_at": "2026-07-27"
    },
    {
      "jurisdiction_id": "ca.city.santa_monica",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "Combined sales tax 10.75% (7.25% CA state+local + 3.5% city/county/special) — among the highest in the US.",
      "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx",
      "verified_at": "2026-07-27"
    },
    {
      "jurisdiction_id": "ca.city.stockton",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "Combined sales tax 9.0% (7.25% CA state+local + 1.75% city/special).",
      "source_url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx",
      "verified_at": "2026-07-27"
    },
    {
      "jurisdiction_id": "ca.county.alameda",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.25% countywide base (7.25% CA state + 3.00% district) — cities range to 10.75%.",
      "source_url": "https://www.cdtfa.ca.gov/taxes-and-fees/sales-use-tax-rates.htm",
      "verified_at": "2026-07-27"
    },
    {
      "jurisdiction_id": "ca.county.contra_costa",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.75% countywide base (7.25% CA state + 1.50% district) — cities range to 10.25%.",
      "source_url": "https://www.cdtfa.ca.gov/taxes-and-fees/sales-use-tax-rates.htm",
      "verified_at": "2026-07-27"
    },
    {
      "jurisdiction_id": "ca.county.fresno",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.975% countywide base (7.25% CA state + 0.725% district) — cities range to 9.225%.",
      "source_url": "https://www.cdtfa.ca.gov/taxes-and-fees/sales-use-tax-rates.htm",
      "verified_at": "2026-07-27"
    },
    {
      "jurisdiction_id": "ca.county.kern",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.25% in the unincorporated area of Kern County; the countywide base is 7.25%. Incorporated cities range 8.25%-9.25% (Bakersfield 8.25%; McFarland and Ridgecrest 9.25%).",
      "source_url": "https://www.cdtfa.ca.gov/taxes-and-fees/sales-use-tax-rates.htm",
      "verified_at": "2026-07-27"
    },
    {
      "jurisdiction_id": "ca.county.los_angeles",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% in unincorporated LA County (7.25% state+county base + 2.50% district) — cities range to 11.25%.",
      "source_url": "https://www.cdtfa.ca.gov/taxes-and-fees/sales-use-tax-rates.htm",
      "verified_at": "2026-07-27"
    },
    {
      "jurisdiction_id": "ca.county.orange",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.75% countywide base (7.25% CA state + 0.50% district) — cities range to 9.25%.",
      "source_url": "https://www.cdtfa.ca.gov/taxes-and-fees/sales-use-tax-rates.htm",
      "verified_at": "2026-07-27"
    },
    {
      "jurisdiction_id": "ca.county.riverside",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.75% countywide base (7.25% CA state + 0.50% district) — cities range to 9.25%.",
      "source_url": "https://www.cdtfa.ca.gov/taxes-and-fees/sales-use-tax-rates.htm",
      "verified_at": "2026-07-27"
    },
    {
      "jurisdiction_id": "ca.county.sacramento",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.75% countywide base (7.25% CA state + 0.50% district) — cities range to 9.25%.",
      "source_url": "https://www.cdtfa.ca.gov/taxes-and-fees/sales-use-tax-rates.htm",
      "verified_at": "2026-07-27"
    },
    {
      "jurisdiction_id": "ca.county.san_bernardino",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.75% countywide base (7.25% CA state + 0.50% district) — cities range to 9.00%.",
      "source_url": "https://www.cdtfa.ca.gov/taxes-and-fees/sales-use-tax-rates.htm",
      "verified_at": "2026-07-27"
    },
    {
      "jurisdiction_id": "ca.county.san_diego",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.75% countywide base (7.25% CA state + 0.50% district) — cities range to 8.75%.",
      "source_url": "https://www.cdtfa.ca.gov/taxes-and-fees/sales-use-tax-rates.htm",
      "verified_at": "2026-07-27"
    },
    {
      "jurisdiction_id": "ca.county.san_francisco",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.625% citywide/countywide (7.25% CA state + 1.375% district).",
      "source_url": "https://www.cdtfa.ca.gov/taxes-and-fees/sales-use-tax-rates.htm",
      "verified_at": "2026-07-27"
    },
    {
      "jurisdiction_id": "ca.county.santa_clara",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% countywide base (7.25% CA state + 2.50% district) — cities range to 10.50%.",
      "source_url": "https://www.cdtfa.ca.gov/taxes-and-fees/sales-use-tax-rates.htm",
      "verified_at": "2026-07-27"
    },
    {
      "jurisdiction_id": "co",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "info",
      "summary": "No sales-tax holiday.",
      "source_url": "https://tax.colorado.gov/sales-tax-exemptions-deductions",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "co",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "info",
      "summary": "About 30.2 cents/gallon in total state taxes and fees on regular gasoline: 22c excise + 6c road-usage fee (stepped up July 1, 2026) + about 2.2c in environmental, PFAS and fuel-impact fees (excludes the 18.4c federal tax).",
      "source_url": "https://tax.colorado.gov/fuel-tax-and-fee-rates",
      "verified_at": "2026-07-05"
    },
    {
      "jurisdiction_id": "co",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "State sales tax is 2.90% on retail sales; state-administered local and self-collected home-rule city/county taxes apply on top, so combined rates vary by location.",
      "source_url": "https://tax.colorado.gov/sales-tax-guide",
      "verified_at": "2026-07-04"
    },
    {
      "jurisdiction_id": "co",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Local-only tax — revenue funds schools, county government and special districts (none goes to state services). Tax = actual value x assessment rate x local mill levies. 2026 residential assessment rates: 6.8% (local government) and 7.05% (school district); most commercial 25-26%. County assessors revalue real property every odd-numbered year; senior and disabled-veteran exemptions available.",
      "source_url": "https://dpt.colorado.gov/understanding-property-taxes-in-colorado",
      "verified_at": "2026-07-06"
    },
    {
      "jurisdiction_id": "co",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "info",
      "summary": "Flat 4.40% — Colorado taxes all individual income at a single flat rate (4.40% for tax year 2025).",
      "source_url": "https://tax.colorado.gov/individual-income-tax-guide",
      "verified_at": "2026-07-04"
    },
    {
      "jurisdiction_id": "co",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "permitted",
      "summary": "Food for home consumption is exempt from the 2.90% state sales tax; some home-rule cities and counties still tax food (check locally).",
      "source_url": "https://tax.colorado.gov/sites/tax/files/Sales%204.pdf",
      "verified_at": "2026-07-04"
    },
    {
      "jurisdiction_id": "co.city.centennial",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 6.75% (2.9% CO state + 2.5% city + 0.25% Arapahoe County + 1.0% RTD + 0.1% Scientific & Cultural Facilities District) — per the City of Centennial's official rate breakdown. Centennial is a home-rule city that administers and collects its own sales tax.",
      "source_url": "https://www.centennialco.gov/Government/Departments/Finance/Sales-Tax-Business-Licensing/Sales-Tax-Rates",
      "verified_at": "2026-07-26"
    },
    {
      "jurisdiction_id": "co.city.colorado_springs",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.20% (3.07% City of Colorado Springs, self-collected + 2.90% CO state + 1.23% El Paso County + 1.00% Pikes Peak Rural Transportation Authority). The city rate has been 3.07% since January 1, 2021.",
      "source_url": "https://coloradosprings.gov/general-sales-tax-information",
      "verified_at": "2026-07-27"
    },
    {
      "jurisdiction_id": "co.city.denver",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "Combined sales tax 9.15% (5.15% Denver + 2.90% CO state + 1.00% RTD + 0.10% special/cultural district), per the City and County of Denver's own tax-rate table. Denver's 5.15% city rate is imposed by the Denver Revised Municipal Code (2026 Tax Guide Topic 70). Watch the special rates: prepared food and drink is taxed at 8.00% combined and retail marijuana at 26.75% combined (medical marijuana is taxed at the general rate).",
      "source_url": "https://www.denvergov.org/Government/Agencies-Departments-Offices/Agencies-Departments-Offices-Directory/Department-of-Finance/Our-Divisions/Treasury/Business-Tax-Information",
      "verified_at": "2026-07-28"
    },
    {
      "jurisdiction_id": "co.county.adams",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.50% (2.90% state + 0.75% county + 3.75% city + 1.10% RTD/CD) in Thornton; varies in county.",
      "source_url": "https://tax.colorado.gov/DR1002",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "co.county.arapahoe",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.50% (2.90% state + 0.25% county + 3.75% city + 1.60% special) in Aurora; varies in county.",
      "source_url": "https://tax.colorado.gov/DR1002",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "co.county.boulder",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.20% (2.90% state + 1.34% county + 3.86% city + 1.10% RTD/CD) in Boulder; varies in county.",
      "source_url": "https://tax.colorado.gov/DR1002",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "co.county.broomfield",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.15% (2.90% CO state + 4.15% city/county + 1.10% RTD/CD) in Broomfield.",
      "source_url": "https://tax.colorado.gov/DR1002",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "co.county.denver",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.15% in the City and County of Denver (5.15% Denver + 2.90% CO state + 1.00% RTD + 0.10% special/cultural district), per Denver's official tax-rate table. Special rates apply to some purchases: prepared food and drink 8.00% combined, retail marijuana 26.75% combined (medical marijuana at the general rate).",
      "source_url": "https://www.denvergov.org/Government/Agencies-Departments-Offices/Agencies-Departments-Offices-Directory/Department-of-Finance/Our-Divisions/Treasury/Business-Tax-Information",
      "verified_at": "2026-07-28"
    },
    {
      "jurisdiction_id": "co.county.douglas",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.10% (2.90% CO state + 1.00% county + 4.20% city) in Castle Rock; unincorporated areas lower.",
      "source_url": "https://tax.colorado.gov/DR1002",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "co.county.el_paso",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.20% (2.90% CO state + 1.23% El Paso County + 3.07% City of Colorado Springs + 1.00% Pikes Peak Rural Transportation Authority) in Colorado Springs; varies within the county.",
      "source_url": "https://coloradosprings.gov/general-sales-tax-information",
      "verified_at": "2026-07-27"
    },
    {
      "jurisdiction_id": "co.county.jefferson",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.50% (2.90% state + 0.50% county + 3.00% city + 1.10% RTD/CD) in Lakewood; varies in county.",
      "source_url": "https://tax.colorado.gov/DR1002",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "co.county.larimer",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.30% (2.90% CO state + 1.05% county + 4.35% city) in Fort Collins; varies within county.",
      "source_url": "https://tax.colorado.gov/DR1002",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "co.county.mesa",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.66% (2.90% state + 2.00% county + 3.39% city + 0.37% special) in Grand Junction; varies in county.",
      "source_url": "https://tax.colorado.gov/DR1002",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "co.county.pueblo",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.60% (2.90% CO state + 1.00% county + 3.70% city) in Pueblo; varies within county.",
      "source_url": "https://tax.colorado.gov/DR1002",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "co.county.weld",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.01% (2.90% CO state + 0.00% county + 4.11% city) in Greeley; Weld has no county sales tax.",
      "source_url": "https://tax.colorado.gov/DR1002",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ct",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "State sales tax is 6.35%; Connecticut has no local or municipal sales taxes. Certain sales carry special rates (e.g., meals 7.35%, some motor vehicles/luxury goods 7.75%).",
      "source_url": "https://portal.ct.gov/drs/sales-tax/tax-information",
      "verified_at": "2026-07-04"
    },
    {
      "jurisdiction_id": "ct",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "info",
      "summary": "Graduated 2% to 6.99%; top rate 6.99% (with a benefit-recapture add-back that makes high earners pay the top rate on all income).",
      "source_url": "https://portal.ct.gov/-/media/drs/forms/2025/income/ct-1040-tcs_1225.pdf",
      "verified_at": "2026-07-04"
    },
    {
      "jurisdiction_id": "ct",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "permitted",
      "summary": "Groceries (food products for human consumption) are exempt from sales tax; candy, carbonated/soft drinks, alcoholic beverages, and prepared meals are taxable.",
      "source_url": "https://portal.ct.gov/DRS/Publications/Bulletins/Bulletin-31-Retail-Sale-of-Food-and-Nonfood-Products",
      "verified_at": "2026-07-04"
    },
    {
      "jurisdiction_id": "ct",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "info",
      "summary": "25.0 cents/gallon state excise on gasoline, plus the 8.1% Petroleum Products Gross Earnings Tax on the first sale of petroleum products by distributors (passed through at the pump; varies with wholesale price). Excludes the 18.4c federal tax.",
      "source_url": "https://portal.ct.gov/DRS/Taxes/Petroleum-Products-Tax/Tax-Information",
      "verified_at": "2026-07-04"
    },
    {
      "jurisdiction_id": "ct",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "permitted",
      "summary": "Sales-tax-free week Aug 16–22, 2026: clothing and footwear priced under $100 exempt from the state sales tax.",
      "source_url": "https://portal.ct.gov/drs",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "ct",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Town-level tax administered by the 169 municipalities. Real property is assessed at 70% of fair market value (CGS 12-62a) and taxed at the mill rate the town sets ($1 of tax per $1,000 of assessment) — rates vary widely by town (OPM publishes the annual list). The motor-vehicle mill rate is capped at 32.46 mills.",
      "source_url": "https://portal.ct.gov/opm/igpp/services-and-forms/statutes-governing-property-assessment-and-taxation",
      "verified_at": "2026-07-06"
    },
    {
      "jurisdiction_id": "dc",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "info",
      "summary": "35.7 cents/gallon total (23.5c motor-fuel tax + 12.2c local transportation surcharge), effective Oct 1, 2025 through 2026; excludes the 18.4c federal tax.",
      "source_url": "https://otr.cfo.dc.gov/page/motor-vehicle-fuel-tax",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "dc",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "info",
      "summary": "No sales-tax holiday (DC repealed its former holidays).",
      "source_url": "https://otr.cfo.dc.gov/page/sales-tax-holiday-repealed",
      "verified_at": "2026-08-02"
    },
    {
      "jurisdiction_id": "dc",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Residential (Class 1A) rate is $0.85 per $100 of assessed value (0.85%); on 1-2 unit homes, value above $2.558M is taxed at $1.00 per $100. Homestead deduction and senior relief reduce the bill for many owners.",
      "source_url": "https://otr.cfo.dc.gov/page/real-property-tax-rates",
      "verified_at": "2026-07-05"
    },
    {
      "jurisdiction_id": "dc",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "conditional",
      "summary": "Graduated; top rate 10.75% (on taxable income over $1,000,000).",
      "source_url": "https://otr.cfo.dc.gov/page/dc-tax-rates",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "dc",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "permitted",
      "summary": "Groceries (food and drink sold for home preparation or consumption) are exempt from DC sales tax; food or drink prepared for immediate consumption is taxed (DC Code 47-2001).",
      "source_url": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/tax_guide_food.pdf",
      "verified_at": "2026-07-05"
    },
    {
      "jurisdiction_id": "dc",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "6.00% sales tax; no separate local sales tax. Per the DC Office of Tax and Revenue, the general rate remains 6.0% through Sept 30, 2026 (the previously planned Oct 1, 2025 step to 6.5% was cancelled by the Sales Tax Increase Delay Amendment Act of 2025) and rises to 7.00% on Oct 1, 2026.",
      "source_url": "https://otr.cfo.dc.gov/release/notice-oct-1-2025-tax-changes",
      "verified_at": "2026-07-20"
    },
    {
      "jurisdiction_id": "dc.city.washington",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 6.0% (District-level only; no separate local add-ons) — scheduled to rise to 7.0% on October 1, 2026.",
      "source_url": "https://otr.cfo.dc.gov/release/notice-oct-1-2025-tax-changes",
      "verified_at": "2026-06-07"
    },
    {
      "jurisdiction_id": "de",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "info",
      "summary": "23 cents/gallon state excise on gasoline (special fuel/diesel 22 cents; excludes the 18.4c federal tax).",
      "source_url": "https://dmv.de.gov/TransServices/MFSF/index.shtml?dc=mfsfFAQ",
      "verified_at": "2026-07-05"
    },
    {
      "jurisdiction_id": "de",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "permitted",
      "summary": "No state or local sales tax at all, so groceries are never taxed at the register.",
      "source_url": "https://revenue.delaware.gov/business-tax-forms/doing-business-in-delaware/step-4-gross-receipts-taxes/",
      "verified_at": "2026-07-05"
    },
    {
      "jurisdiction_id": "de",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Levied and collected locally: the three counties (New Castle, Kent, Sussex) bill property, school and related taxes, and rates vary by county and district. Homeowners 65+ can claim a credit of 50% of regular school property taxes (up to $500) on a primary residence; residents who established Delaware domicile after Jan 1, 2018 need 10 consecutive years of residency to qualify.",
      "source_url": "https://finance.delaware.gov/senior-relief/",
      "verified_at": "2026-07-06"
    },
    {
      "jurisdiction_id": "de",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "permitted",
      "summary": "No state or local sales tax. Delaware instead levies a gross receipts tax on businesses (paid by the seller, not added at the register).",
      "source_url": "https://revenue.delaware.gov/business-tax-forms/doing-business-in-delaware/step-4-gross-receipts-taxes/",
      "verified_at": "2026-07-05"
    },
    {
      "jurisdiction_id": "de",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "info",
      "summary": "Graduated 2.2%-5.55% on taxable income under $60,000; top rate 6.6% on income of $60,000 and over (and no state sales tax).",
      "source_url": "https://revenue.delaware.gov/frequently-asked-questions/personal-income-tax-faqs/",
      "verified_at": "2026-07-05"
    },
    {
      "jurisdiction_id": "de",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "info",
      "summary": "No sales-tax holiday — Delaware does not impose a state or local sales tax at all (it levies a gross receipts tax on businesses instead), so there is no sales tax for a holiday to waive.",
      "source_url": "https://revenue.delaware.gov/business-tax-forms/doing-business-in-delaware/step-4-gross-receipts-taxes/",
      "verified_at": "2026-07-06"
    },
    {
      "jurisdiction_id": "fl",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "County-administered — property appraisers assess and handle exemption filings. The homestead exemption reduces taxable value by up to $50,000 on a permanent residence and qualifies the home for the Save Our Homes assessment limitation, which caps annual assessment increases and can be ported to a new Florida homestead. Additional exemptions exist for seniors, veterans, disability and surviving spouses of first responders.",
      "source_url": "https://floridarevenue.com/property/Pages/Taxpayers_Exemptions.aspx",
      "verified_at": "2026-07-06"
    },
    {
      "jurisdiction_id": "fl",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "permitted",
      "summary": "Groceries are exempt from sales tax: Section 212.08(1)(a), Florida Statutes — \"Food products for human consumption are exempt from the tax\" — covering edible commodities generally regarded as food; items outside that definition remain taxable.",
      "source_url": "https://www.flsenate.gov/Laws/Statutes/2025/212.08",
      "verified_at": "2026-07-06"
    },
    {
      "jurisdiction_id": "fl",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "6% state sales tax; most counties add a discretionary sales surtax on top (rate varies by county and is collected with the state tax). Use tax at the same 6% rate applies to taxable out-of-state purchases brought into Florida.",
      "source_url": "https://floridarevenue.com/taxes/Pages/consumer.aspx",
      "verified_at": "2026-07-06"
    },
    {
      "jurisdiction_id": "fl",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "permitted",
      "summary": "No state individual income tax — Florida does not tax wages, salaries, or other personal income.",
      "source_url": "https://floridarevenue.com/taxes/taxesfees/Pages/default.aspx",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "fl",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "info",
      "summary": "About 40.1 cents/gallon in total state gasoline taxes and fees (excludes the 18.4c federal tax); many counties add more. Rate is indexed and adjusted each January.",
      "source_url": "https://floridarevenue.com/taxes/tips/Documents/TIP_25B05-05.pdf",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "fl",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "permitted",
      "summary": "Multiple 2026 holidays: a permanent back-to-school holiday each August (clothing $100 or less, supplies $50 or less, computers $1,500 or less) plus an outdoor/\"Freedom\" holiday; disaster-prep items are now permanently tax-exempt.",
      "source_url": "https://floridarevenue.com/Pages/SalesTaxHolidays.aspx",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "fl.city.jacksonville",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.5% (6.0% FL state + 1.5% Duval County surtax). Florida cities levy no sales tax of their own, and no Duval surtax component expires before Dec 31, 2030. On certain transactions, only the first $5,000 of the sale is subject to the surtax.",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf",
      "verified_at": "2026-07-30"
    },
    {
      "jurisdiction_id": "fl.city.miami",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% (6.0% FL state + 1.0% Miami-Dade County surtax). Florida cities levy no sales tax of their own. On certain transactions, only the first $5,000 of the sale is subject to the county surtax.",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf",
      "verified_at": "2026-07-30"
    },
    {
      "jurisdiction_id": "fl.city.tampa",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.5% (6.0% FL state + 1.5% Hillsborough County surtax).",
      "source_url": "https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "fl.county.brevard",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% (6% FL state + 1.0% county surtax).",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "fl.county.broward",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% (6% FL state + 1.0% county surtax).",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "fl.county.duval",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.5% (6% FL state + 1.5% county surtax).",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "fl.county.hillsborough",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.5% (6% FL state + 1.5% county surtax).",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "fl.county.lafayette",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% (6% FL state + 1.0% county surtax).",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf",
      "verified_at": "2026-07-14"
    },
    {
      "jurisdiction_id": "fl.county.lee",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 6.5% (6% FL state + 0.5% county surtax).",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "fl.county.liberty",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.5% (6% FL state + 1.5% county surtax; 0.5% of the surtax expires Dec 31, 2026 → 7.0% from Jan 1, 2027).",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf",
      "verified_at": "2026-07-14"
    },
    {
      "jurisdiction_id": "fl.county.miami_dade",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% (6% FL state + 1.0% county surtax).",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "fl.county.orange",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 6.5% (6% FL state + 0.5% county surtax).",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "fl.county.palm_beach",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 6.5% (6% FL state + 0.5% county surtax) — effective Jan 1, 2026.",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "fl.county.pasco",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% (6% FL state + 1.0% county surtax).",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "fl.county.pinellas",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% (6% FL state + 1.0% county surtax).",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "fl.county.polk",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% (6% FL state + 1.0% county surtax).",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "fl.county.volusia",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 6.5% (6% FL state + 0.5% county surtax).",
      "source_url": "https://floridarevenue.com/Forms_library/current/dr15dss.pdf",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ga",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "info",
      "summary": "Flat 4.99% for 2026, reduced from 5.19% effective Jan 1, 2026 (HB 111), with further 0.10-point annual cuts planned toward 3.99%.",
      "source_url": "https://dor.georgia.gov/taxes",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "ga",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "info",
      "summary": "No sales-tax holiday. Georgia does not currently hold a statewide sales-tax holiday.",
      "source_url": "https://dor.georgia.gov/taxes",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "ga",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "info",
      "summary": "About 33 cents/gallon state motor-fuel excise (plus a 0.75c storage fee), excludes the 18.4c federal tax; indexed annually.",
      "source_url": "https://dor.georgia.gov/taxes/motor-fuel-tax",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "ga",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "4% state sales tax; counties layer local option sales taxes on top, so the combined rate varies by county — the DOR publishes the quarterly General Rate Chart. The local rate applied is generally the county where the buyer receives the goods; the City of Atlanta adds a 1% municipal option tax (MOST).",
      "source_url": "https://dor.georgia.gov/sales-tax-rates-general",
      "verified_at": "2026-07-06"
    },
    {
      "jurisdiction_id": "ga",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "permitted",
      "summary": "Eligible food (groceries) is exempt from the 4% Georgia state sales tax but stays subject to applicable local sales taxes — per the DOR food rate chart, \"exempt food is subject to all applicable local taxes,\" so grocery bills still carry the county portion.",
      "source_url": "https://dor.georgia.gov/sales-tax-rates-food-tsplost-exempt-and-motor-vehicles",
      "verified_at": "2026-07-06"
    },
    {
      "jurisdiction_id": "ga",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "County-administered: assessed value is 40% of fair market value, minus homestead exemptions (state standard $2,000; many counties offer more), times the local millage rate. DOR worked example: a $100,000 home at 25 mills owes about $950/yr. Bills are typically due Dec 20; assessments are set each Jan 1 at fair market value (OCGA 48-5-6).",
      "source_url": "https://dor.georgia.gov/property-tax-real-and-personal-property-faq",
      "verified_at": "2026-07-06"
    },
    {
      "jurisdiction_id": "ga.city.atlanta",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.9% (4.0% GA state + 3.0% Fulton County + 1.5% city + 0.4% TSPLOST).",
      "source_url": "https://dor.georgia.gov/sales-tax-rates-general",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "ga.county.bleckley",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.00% (4.00% GA state + 4.00% local) countywide in Bleckley.",
      "source_url": "https://dor.georgia.gov/sales-tax-rates-general",
      "verified_at": "2026-07-04"
    },
    {
      "jurisdiction_id": "ga.county.butts",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.00% (4.00% GA state + 4.00% local) countywide in Butts.",
      "source_url": "https://dor.georgia.gov/sales-tax-rates-general",
      "verified_at": "2026-07-04"
    },
    {
      "jurisdiction_id": "ga.county.chatham",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.00% (4.00% GA state + 3.00% local) countywide in Chatham (Savannah).",
      "source_url": "https://dor.georgia.gov/sales-tax-rates-general",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ga.county.cherokee",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.00% (4.00% GA state + 3.00% local) countywide in Cherokee.",
      "source_url": "https://dor.georgia.gov/sales-tax-rates-general",
      "verified_at": "2026-07-04"
    },
    {
      "jurisdiction_id": "ga.county.clayton",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.00% (4.00% GA state + 4.00% local) in Clayton; 9.00% in College Park portion.",
      "source_url": "https://dor.georgia.gov/sales-tax-rates-general",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ga.county.cobb",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 6.00% (4.00% GA state + 2.00% local) countywide in Cobb.",
      "source_url": "https://dor.georgia.gov/sales-tax-rates-general",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ga.county.coweta",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.00% (4.00% GA state + 4.00% local) countywide in Coweta.",
      "source_url": "https://dor.georgia.gov/sales-tax-rates-general",
      "verified_at": "2026-07-04"
    },
    {
      "jurisdiction_id": "ga.county.dekalb",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.00% (4.00% GA state + 4.00% local) in DeKalb; 8.90% inside Atlanta portion.",
      "source_url": "https://dor.georgia.gov/sales-tax-rates-general",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ga.county.dodge",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.00% (4.00% GA state + 4.00% local) countywide in Dodge.",
      "source_url": "https://dor.georgia.gov/sales-tax-rates-general",
      "verified_at": "2026-07-04"
    },
    {
      "jurisdiction_id": "ga.county.effingham",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.00% (4.00% GA state + 4.00% local) countywide in Effingham.",
      "source_url": "https://dor.georgia.gov/sales-tax-rates-general",
      "verified_at": "2026-07-04"
    },
    {
      "jurisdiction_id": "ga.county.forsyth",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.00% (4.00% GA state + 3.00% local) countywide in Forsyth.",
      "source_url": "https://dor.georgia.gov/sales-tax-rates-general",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ga.county.fulton",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.90% (4.00% GA state + 4.90% local) in Atlanta; Fulton outside Atlanta 7.75%.",
      "source_url": "https://dor.georgia.gov/sales-tax-rates-general",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ga.county.gwinnett",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 6.00% (4.00% GA state + 2.00% local) countywide in Gwinnett.",
      "source_url": "https://dor.georgia.gov/sales-tax-rates-general",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ga.county.hall",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.00% (4.00% GA state + 3.00% local) countywide in Hall (Gainesville).",
      "source_url": "https://dor.georgia.gov/sales-tax-rates-general",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ga.county.hart",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.00% (4.00% GA state + 3.00% local) countywide in Hart.",
      "source_url": "https://dor.georgia.gov/sales-tax-rates-general",
      "verified_at": "2026-07-04"
    },
    {
      "jurisdiction_id": "ga.county.henry",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.00% (4.00% GA state + 4.00% local) countywide in Henry.",
      "source_url": "https://dor.georgia.gov/sales-tax-rates-general",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ga.county.lumpkin",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.00% (4.00% GA state + 4.00% local) countywide in Lumpkin.",
      "source_url": "https://dor.georgia.gov/sales-tax-rates-general",
      "verified_at": "2026-07-04"
    },
    {
      "jurisdiction_id": "ga.county.murray",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.00% (4.00% GA state + 5.00% local) countywide in Murray.",
      "source_url": "https://dor.georgia.gov/sales-tax-rates-general",
      "verified_at": "2026-07-04"
    },
    {
      "jurisdiction_id": "ga.county.muscogee",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.00% (4.00% GA state + 5.00% local) countywide in Muscogee (Columbus).",
      "source_url": "https://dor.georgia.gov/sales-tax-rates-general",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ga.county.richmond",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.50% (4.00% GA state + 4.50% local) countywide in Richmond (Augusta).",
      "source_url": "https://dor.georgia.gov/sales-tax-rates-general",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ga.county.union",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.00% (4.00% GA state + 3.00% local) countywide in Union.",
      "source_url": "https://dor.georgia.gov/sales-tax-rates-general",
      "verified_at": "2026-07-04"
    },
    {
      "jurisdiction_id": "ga.county.white",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.00% (4.00% GA state + 4.00% local) countywide in White.",
      "source_url": "https://dor.georgia.gov/sales-tax-rates-general",
      "verified_at": "2026-07-04"
    },
    {
      "jurisdiction_id": "hi",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "No sales tax — Hawaii levies a General Excise Tax (GET) on businesses instead: 4% on most activities (0.5% wholesaling/manufacturing), plus a 0.5% county surcharge in all four counties (Honolulu, Kauai, Hawaii and Maui, each through 2030). Businesses may visibly pass it on (max pass-on rate 4.712%); the GET base is broad and includes many services.",
      "source_url": "https://tax.hawaii.gov/geninfo/get/",
      "verified_at": "2026-07-06"
    },
    {
      "jurisdiction_id": "hi",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "restricted",
      "summary": "Groceries are taxed at the full 4% general excise tax (counties may add ≤0.5%); a small income-tax credit offsets it for lower earners.",
      "source_url": "https://tax.hawaii.gov/geninfo/get/",
      "verified_at": "2026-06-05"
    },
    {
      "jurisdiction_id": "hi",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Levied and administered by Hawaii's four counties (Honolulu, Maui, Hawaii, Kauai) — no statewide rate; rates are set per property class and tier. FY2025 owner-occupied/residential-class rates run about $1.80–$5.95 per $1,000 of net taxable value (roughly 0.18%–0.6%) depending on county; commercial and hotel/resort classes are higher. Varies by county.",
      "source_url": "https://files.hawaii.gov/dbedt/economic/databook/2024-individual/09/094924.pdf",
      "verified_at": "2026-07-12"
    },
    {
      "jurisdiction_id": "hi",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "conditional",
      "summary": "Graduated with a top rate of 11.00% (12 brackets, 1.40%–11.00%); the 11% rate applies to income over $325,000 for single filers.",
      "source_url": "https://tax.hawaii.gov/tax-year-information/",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "hi",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "permitted",
      "summary": "About 18.5 cents/gallon in state gasoline taxes (16c state excise + 2.5c environmental tax), excludes the 18.4c federal tax; each county adds its own 16.5–24c local fuel tax on top.",
      "source_url": "https://tax.hawaii.gov/forms/a1_b3_5fuel/",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "hi",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "info",
      "summary": "No sales-tax holiday. Hawaii has no general sales tax (it levies a General Excise Tax instead).",
      "source_url": "https://tax.hawaii.gov/geninfo/get/",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "hi.city.honolulu",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "permitted",
      "summary": "Combined GET (sales) tax 4.5% (4.0% HI state GET + 0.5% Oahu county surcharge) — the lowest rate of any major US city.",
      "source_url": "https://tax.hawaii.gov/geninfo/countysurcharge/",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "ia",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "permitted",
      "summary": "Sales-tax holiday Aug 7–8, 2026: clothing and footwear under $100 per item exempt from state and local sales tax.",
      "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/iowas-annual-sales-tax-holiday",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "ia",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "info",
      "summary": "About 30 cents/gallon state gasoline excise (varies slightly by ethanol blend), excludes the 18.4c federal tax.",
      "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/iowa-fuel-tax-information",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "ia",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "permitted",
      "summary": "Food and food ingredients (\"grocery\" food) are exempt from Iowa sales tax (Iowa Code 423.3(57)). Alcoholic beverages, candy, dietary supplements, soft drinks, tobacco, prepared food, and food sold through vending machines remain taxable.",
      "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/iowa-sales-tax-food",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "ia",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Iowa's state sales and use tax rate is 6%. Many localities add a 1% Local Option Sales Tax (LOST) on top, so the combined rate is commonly 7%.",
      "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/general/iowa-taxfee-descriptions-and-rates",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "ia",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Iowa has no statewide property tax; it is levied locally on the taxable value of real property. Property is assessed at 100% of market value (agricultural realty is valued on productivity); a statewide rollback can set taxable value below assessed value. Rates are a local composite of county, city, school-district, and special levies, expressed in dollars per $1,000 of taxable value.",
      "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/general/iowa-taxfee-descriptions-and-rates",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "ia",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "info",
      "summary": "Flat 3.8% for 2026 (single rate on all taxable income).",
      "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/general/iowa-taxfee-descriptions-and-rates",
      "verified_at": "2026-08-02"
    },
    {
      "jurisdiction_id": "ia.city.ames",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% in Ames (6.0% IA state + 1% LOST).",
      "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/local-option-sales-tax-lost",
      "verified_at": "2026-07-13"
    },
    {
      "jurisdiction_id": "ia.city.cedar_rapids",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% in Cedar Rapids (6.0% IA state + 1% LOST).",
      "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/local-option-sales-tax-lost",
      "verified_at": "2026-07-13"
    },
    {
      "jurisdiction_id": "ia.city.council_bluffs",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% in Council Bluffs (6.0% IA state + 1% LOST).",
      "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/local-option-sales-tax-lost",
      "verified_at": "2026-07-13"
    },
    {
      "jurisdiction_id": "ia.city.davenport",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% in Davenport (6.0% IA state + 1% LOST).",
      "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/local-option-sales-tax-lost",
      "verified_at": "2026-07-13"
    },
    {
      "jurisdiction_id": "ia.city.des_moines",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% in Des Moines (6.0% IA state + 1% LOST).",
      "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/local-option-sales-tax-lost",
      "verified_at": "2026-07-13"
    },
    {
      "jurisdiction_id": "ia.city.dubuque",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% in Dubuque (6.0% IA state + 1% LOST).",
      "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/local-option-sales-tax-lost",
      "verified_at": "2026-07-13"
    },
    {
      "jurisdiction_id": "ia.city.iowa",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% in Iowa City (6.0% IA state + 1% LOST). Iowa City's 1% LOST took effect July 1, 2026 (approved by voters Nov. 4, 2025).",
      "source_url": "https://www.icgov.org/government/city-manager-s-office/lost",
      "verified_at": "2026-07-13"
    },
    {
      "jurisdiction_id": "ia.city.iowa_city",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% in Iowa City (6.0% IA state + 1% LOST). Iowa City's 1% LOST took effect July 1, 2026 (approved by voters Nov. 4, 2025).",
      "source_url": "https://www.icgov.org/government/city-manager-s-office/lost",
      "verified_at": "2026-07-13"
    },
    {
      "jurisdiction_id": "ia.city.sioux_city",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% in Sioux City (6.0% IA state + 1% LOST).",
      "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/local-option-sales-tax-lost",
      "verified_at": "2026-07-13"
    },
    {
      "jurisdiction_id": "ia.city.waterloo",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% in Waterloo (6.0% IA state + 1% LOST).",
      "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/local-option-sales-tax-lost",
      "verified_at": "2026-07-13"
    },
    {
      "jurisdiction_id": "ia.county.black_hawk",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% in Waterloo (6.0% IA state + 1% LOST).",
      "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/local-option-sales-tax",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ia.county.cerro_gordo",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% in Mason City (6.0% IA state + 1% LOST).",
      "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/local-option-sales-tax",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ia.county.clinton",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% in Clinton (6.0% IA state + 1% LOST).",
      "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/local-option-sales-tax",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ia.county.dallas",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% in Waukee/West Des Moines (6.0% IA state + 1% LOST).",
      "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/local-option-sales-tax",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ia.county.dubuque",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% in Dubuque (6.0% IA state + 1% LOST).",
      "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/local-option-sales-tax",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ia.county.johnson",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% in Iowa City (6.0% IA state + 1% LOST). Iowa City's 1% LOST took effect July 1, 2026 (approved by voters Nov. 4, 2025).",
      "source_url": "https://www.icgov.org/government/city-manager-s-office/lost",
      "verified_at": "2026-07-13"
    },
    {
      "jurisdiction_id": "ia.county.linn",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% in Cedar Rapids (6.0% IA state + 1% LOST).",
      "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/local-option-sales-tax",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ia.county.polk",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% in Des Moines (6.0% IA state + 1% LOST). Most Polk cities impose LOST.",
      "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/local-option-sales-tax",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ia.county.pottawattamie",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% in Council Bluffs (6.0% IA state + 1% LOST).",
      "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/local-option-sales-tax",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ia.county.scott",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% in Davenport (6.0% IA state + 1% LOST).",
      "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/local-option-sales-tax",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ia.county.story",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% in Ames (6.0% IA state + 1% LOST).",
      "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/local-option-sales-tax",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ia.county.woodbury",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% in Sioux City (6.0% IA state + 1% LOST).",
      "source_url": "https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/local-option-sales-tax",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "id",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Idaho's sales tax rate is 6% (use tax is also 6%). Local sales tax is rare — only certain resort cities and auditorium districts add a local sales tax.",
      "source_url": "https://tax.idaho.gov/taxes/sales-use/online-guide/",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "id",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "info",
      "summary": "No sales-tax holiday.",
      "source_url": "https://tax.idaho.gov/taxes/sales-use/",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "id",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "The State of Idaho collects no property tax; counties assess and levy it locally. Property is assessed at 100% of market value as of January 1, less exemptions. The homeowner's exemption removes 50% of an owner-occupied home's value plus up to one acre (capped at $125,000) from the taxable amount. Local taxing-district budgets set the rate.",
      "source_url": "https://tax.idaho.gov/taxes/property/understanding-property-taxes/",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "id",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "info",
      "summary": "Flat 5.3% for 2026 (the first ~$4,800 single / $9,600 married is taxed at 0%).",
      "source_url": "https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "id",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "info",
      "summary": "About 33 cents/gallon state gasoline tax (32c excise + 1c petroleum transfer fee), excludes the 18.4c federal tax.",
      "source_url": "https://tax.idaho.gov/taxes/product-excise-taxes/fuels-taxes-and-fees/",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "id",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "restricted",
      "summary": "Groceries taxed at the full 6% state rate — the highest state grocery tax — but residents can claim a grocery credit (up to $155/person).",
      "source_url": "https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/",
      "verified_at": "2026-06-05"
    },
    {
      "jurisdiction_id": "id.county.ada",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Sales tax 6.0% (ID state rate) — Idaho has no county sales tax; only some resort cities add local. Boise 6.0%.",
      "source_url": "https://tax.idaho.gov/taxes/sales-use/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "id.county.bannock",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Sales tax 6.0% (ID state rate) — no county sales tax. Pocatello 6.0%.",
      "source_url": "https://tax.idaho.gov/taxes/sales-use/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "id.county.bingham",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Sales tax 6.0% (ID state rate) — no county sales tax. Blackfoot 6.0%.",
      "source_url": "https://tax.idaho.gov/taxes/sales-use/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "id.county.bonneville",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Sales tax 6.0% (ID state rate) — no county sales tax. Idaho Falls 6.0%.",
      "source_url": "https://tax.idaho.gov/taxes/sales-use/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "id.county.canyon",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Sales tax 6.0% (ID state rate) — no county sales tax in Idaho. Nampa/Caldwell 6.0%.",
      "source_url": "https://tax.idaho.gov/taxes/sales-use/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "id.county.elmore",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Sales tax 6.0% (ID state rate) — no county sales tax. Mountain Home 6.0%.",
      "source_url": "https://tax.idaho.gov/taxes/sales-use/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "id.county.jerome",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Sales tax 6.0% (ID state rate) — no county sales tax. Jerome 6.0%.",
      "source_url": "https://tax.idaho.gov/taxes/sales-use/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "id.county.kootenai",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Sales tax 6.0% (ID state rate) — no county sales tax. Coeur d Alene 6.0%.",
      "source_url": "https://tax.idaho.gov/taxes/sales-use/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "id.county.latah",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Sales tax 6.0% (ID state rate) — no county sales tax. Moscow 6.0%.",
      "source_url": "https://tax.idaho.gov/taxes/sales-use/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "id.county.madison",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Sales tax 6.0% (ID state rate) — no county sales tax. Rexburg 6.0%.",
      "source_url": "https://tax.idaho.gov/taxes/sales-use/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "id.county.nez_perce",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Sales tax 6.0% (ID state rate) — no county sales tax. Lewiston 6.0%.",
      "source_url": "https://tax.idaho.gov/taxes/sales-use/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "id.county.twin_falls",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Sales tax 6.0% (ID state rate) — no county sales tax. Twin Falls 6.0%.",
      "source_url": "https://tax.idaho.gov/taxes/sales-use/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "il",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Illinois' state sales tax (retailers' occupation and use tax) is 6.25% on general merchandise and 1% on qualifying drugs and medical appliances. Home-rule and other local taxes can push the combined rate well above 6.25% depending on location.",
      "source_url": "https://tax.illinois.gov/questionsandanswers/answer.139.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "il",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Illinois property tax is not administered by the state — it is assessed and managed locally by cities, counties, townships, and taxing districts. Local officials set assessed values and tax rates, so effective property-tax rates vary widely by locality; contact your local county officials for specifics.",
      "source_url": "https://tax.illinois.gov/localgovernments/property.html",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "il",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "permitted",
      "summary": "New for 2026: a back-to-school State sales tax holiday runs August 7–16, 2026 (Public Act 104-0468) — the State's 6.25% portion drops to 1.25% on qualifying clothing and footwear under $125 per item and on school supplies (no price threshold). Illinois previously had no recurring holiday.",
      "source_url": "https://tax.illinois.gov/research/publications/bulletins/fy-2026-30.html",
      "verified_at": "2026-08-02"
    },
    {
      "jurisdiction_id": "il",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "info",
      "summary": "Flat 4.95% individual income tax.",
      "source_url": "https://tax.illinois.gov/research/taxrates/incometax.html",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "il",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "conditional",
      "summary": "State 1% grocery tax eliminated Jan 1, 2026 — but municipalities may levy a 1% local grocery tax (≈665 have).",
      "source_url": "https://tax.illinois.gov/research/publications/bulletins/fy-2026-10.html",
      "verified_at": "2026-07-13"
    },
    {
      "jurisdiction_id": "il",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "conditional",
      "summary": "About 66.4 cents/gallon in total state gasoline taxes (48.3c excise + ~17c prepaid sales tax + fees), excludes the 18.4c federal tax; the excise is indexed and adjusts each July 1.",
      "source_url": "https://tax.illinois.gov/research/taxrates/motorfuel.html",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "il.city.chicago",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "Combined sales tax 10.25% (6.25% IL state + 1.75% Cook County + 1.25% city + 1.0% RTA); rises to 10.5% June 2026 — among the highest of any major US city.",
      "source_url": "https://tax.illinois.gov/research/publications/bulletins/fy-2026-10.html",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "il.county.champaign",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.5% unincorporated countywide base (6.25% IL state + local) — Champaign 9.25%.",
      "source_url": "https://tax.illinois.gov/research/taxrates.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "il.county.cook",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.0% unincorporated countywide (6.25% IL state + county/RTA); Chicago 10.25%.",
      "source_url": "https://tax.illinois.gov/research/taxrates.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "il.county.dupage",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% unincorporated countywide base (6.25% IL state + local) — cities range to 8.5%.",
      "source_url": "https://tax.illinois.gov/research/taxrates.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "il.county.kane",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% unincorporated countywide base (6.25% IL state + local) — Aurora/Elgin 8.5%.",
      "source_url": "https://tax.illinois.gov/research/taxrates.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "il.county.lake",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% unincorporated countywide base (6.25% IL state + local) — Waukegan 8.5%.",
      "source_url": "https://tax.illinois.gov/research/taxrates.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "il.county.madison",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 6.85% unincorporated countywide base (6.25% IL state + Metro-East transit + local).",
      "source_url": "https://tax.illinois.gov/research/taxrates.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "il.county.mchenry",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.25% unincorporated countywide base (6.25% IL state + local) — Woodstock 8.5%.",
      "source_url": "https://tax.illinois.gov/research/taxrates.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "il.county.peoria",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.25% unincorporated countywide base (6.25% IL state + local) — City of Peoria higher.",
      "source_url": "https://tax.illinois.gov/research/taxrates.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "il.county.sangamon",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.75% unincorporated countywide base (6.25% IL state + local) — Springfield higher.",
      "source_url": "https://tax.illinois.gov/research/taxrates.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "il.county.st_clair",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.35% unincorporated countywide base (6.25% IL state + Metro-East transit + local).",
      "source_url": "https://tax.illinois.gov/research/taxrates.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "il.county.will",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% unincorporated countywide base (6.25% IL state + local) — cities higher.",
      "source_url": "https://tax.illinois.gov/research/taxrates.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "il.county.winnebago",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.75% unincorporated countywide base (6.25% IL state + local) — Rockford 8.75%.",
      "source_url": "https://tax.illinois.gov/research/taxrates.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "in",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Indiana's state sales and use tax rate is 7%. Indiana has no general local sales taxes; some counties and municipalities add a 1% food-and-beverage (FAB) tax that applies only to prepared food and beverages.",
      "source_url": "https://www.in.gov/dor/business-tax/sales-tax/",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "in",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "conditional",
      "summary": "About 53.5 cents/gallon in total state gasoline taxes (36c excise + ~17.5c gasoline use tax), excludes the 18.4c federal tax. The use-tax portion is recalculated monthly.",
      "source_url": "https://www.in.gov/dor/i-am-a/business-corp/gasoline-use-tax/",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "in",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "info",
      "summary": "No sales-tax holiday.",
      "source_url": "https://www.in.gov/dor/",
      "verified_at": "2026-07-02"
    },
    {
      "jurisdiction_id": "in",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "permitted",
      "summary": "Food and food ingredients (\"grocery\" food) sold unheated and without eating utensils are exempt from Indiana's 7% sales tax (Sales Tax Information Bulletin #29). Candy, soft drinks, dietary supplements, prepared food, alcoholic beverages, and tobacco remain taxable.",
      "source_url": "https://www.in.gov/dor/files/reference/sib29.pdf",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "in",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Indiana's constitutional property-tax caps (circuit breaker credits) limit the bill to 1% of gross assessed value for homesteads, 2% for other residential and agricultural land, and 3% for nonresidential and personal property. Assessed value reflects market value-in-use; local levies set the rate. A homestead must receive the Homestead Standard Deduction to qualify for the 1% cap.",
      "source_url": "https://www.in.gov/dlgf/files/240429-Fact-Sheet-Circuit-Breaker-Caps.pdf",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "in",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "info",
      "summary": "Flat 2.95% for 2026, reduced from 3.00% effective Jan 1, 2026; scheduled to fall to 2.90% in 2027. Counties also levy local income taxes.",
      "source_url": "https://www.in.gov/dor/resources/tax-rates-and-reports/rates-fees-and-penalties/",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "in.city.indianapolis",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% (7.0% IN state; Indiana has no local sales tax) — uniform statewide.",
      "source_url": "https://www.in.gov/dor/business-tax/sales-tax/",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "ks",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "info",
      "summary": "Graduated, two brackets, top rate 5.58% (5.20% up to $23,000 single / $46,000 married; 5.58% above).",
      "source_url": "https://www.ksrevenue.gov/taxrates.html",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "ks",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Kansas has no statewide property tax rate — real property is appraised locally by each county appraiser and taxed at mill levies set by local taxing units (counties, cities, school districts, and special districts). Assessments, appeals, and exemptions are handled at the county level, so effective rates vary by county.",
      "source_url": "https://www.ksrevenue.gov/pvdindex.html",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ks",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "6.5% state retailers' sales tax (in effect since July 1, 2015), plus local city and county sales taxes that vary by location.",
      "source_url": "https://www.ksrevenue.gov/bustaxtypessales.html",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ks",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "info",
      "summary": "About 25 cents/gallon state gasoline tax (24c excise + ~1c fees), excludes the 18.4c federal tax.",
      "source_url": "https://www.ksrevenue.gov/taxrates.html",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "ks",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "conditional",
      "summary": "State grocery tax fully eliminated Jan 1, 2025 — but city/county sales taxes still apply to food.",
      "source_url": "https://www.ksrevenue.gov/taxrates.html",
      "verified_at": "2026-06-05"
    },
    {
      "jurisdiction_id": "ks",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "info",
      "summary": "No sales-tax holiday. The Department of Revenue's comprehensive sales and use tax guide (Pub. KS-1510) describes no tax-free holiday period; Kansas grants exemptions by category, not by date.",
      "source_url": "https://www.ksrevenue.gov/pub1510.html",
      "verified_at": "2026-07-30"
    },
    {
      "jurisdiction_id": "ks.city.kansas",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.125% (6.5% KS state + 1.0% Wyandotte County + 1.625% city) — per the Kansas DOR Publication 1700 jurisdiction table effective July 1, 2026. Groceries are exempt from the Kansas state portion but still pay the local rates; special community improvement districts add more at some addresses.",
      "source_url": "https://www.ksrevenue.gov/salesratechanges.html",
      "verified_at": "2026-07-26"
    },
    {
      "jurisdiction_id": "ks.city.overland_park",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.35% (6.5% KS state + 1.475% Johnson County + 1.375% city, city rate effective April 1, 2024) — per the Kansas DOR Publication 1700 jurisdiction table effective July 1, 2026. Groceries are exempt from the Kansas state portion but still pay the local rates; special districts add more at some addresses.",
      "source_url": "https://www.ksrevenue.gov/salesratechanges.html",
      "verified_at": "2026-07-26"
    },
    {
      "jurisdiction_id": "ks.city.topeka",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.35% (6.5% KS state + 1.35% Shawnee County + 1.5% city) — per the Kansas DOR Publication 1700 jurisdiction table effective July 1, 2026. Groceries are exempt from the Kansas state portion but still pay the local rates; special districts add more at some addresses.",
      "source_url": "https://www.ksrevenue.gov/salesratechanges.html",
      "verified_at": "2026-07-26"
    },
    {
      "jurisdiction_id": "ks.city.wichita",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Wichita shoppers pay a combined 7.5% sales tax: the 6.5% Kansas statewide rate plus a 1.0% Sedgwick County add-on (Wichita levies no city sales tax) — per the Kansas DOR Publication 1700 jurisdiction table effective July 1, 2026. Groceries are exempt from the Kansas state portion but still pay the local rate.",
      "source_url": "https://www.ksrevenue.gov/salesratechanges.html",
      "verified_at": "2026-07-26"
    },
    {
      "jurisdiction_id": "ks.county.butler",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.5% (6.5% KS state + county + city) — El Dorado (seat); Andover 8.5%, varies by city within county.",
      "source_url": "https://www.ksrevenue.gov/salesratechanges.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ks.county.crawford",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.0% (6.5% KS state + county + city) — Pittsburg base; varies within county by city/district.",
      "source_url": "https://www.ksrevenue.gov/salesratechanges.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ks.county.douglas",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.35% (6.5% KS state + county + city) — Lawrence base; special districts higher, varies by city.",
      "source_url": "https://www.ksrevenue.gov/salesratechanges.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ks.county.geary",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (6.5% KS state + county + city) — Junction City base; varies within county by city/district.",
      "source_url": "https://www.ksrevenue.gov/salesratechanges.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ks.county.johnson",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.35% (6.5% KS state + county + city) — Overland Park base; special districts higher, varies by city.",
      "source_url": "https://www.ksrevenue.gov/salesratechanges.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ks.county.leavenworth",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.5% (6.5% KS state + county + city) — Leavenworth base; districts up to 11.5%, varies by city.",
      "source_url": "https://www.ksrevenue.gov/salesratechanges.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ks.county.reno",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.25% (6.5% KS state + county + city) — Hutchinson base; varies within county by city/district.",
      "source_url": "https://www.ksrevenue.gov/salesratechanges.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ks.county.riley",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.15% (6.5% KS state + county + city) — Manhattan (Riley side); Pottawatomie side 9.45%, varies by city.",
      "source_url": "https://www.ksrevenue.gov/salesratechanges.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ks.county.saline",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.25% (6.5% KS state + county + city) — Salina base; districts up to 11.25%, varies by city.",
      "source_url": "https://www.ksrevenue.gov/salesratechanges.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ks.county.sedgwick",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.5% (6.5% KS state + county + city) — Wichita base; special districts up to 9.5%, varies by city.",
      "source_url": "https://www.ksrevenue.gov/salesratechanges.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ks.county.shawnee",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.35% (6.5% KS state + county + city) — Topeka base; special districts higher, varies by city.",
      "source_url": "https://www.ksrevenue.gov/salesratechanges.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ks.county.wyandotte",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.125% (6.5% KS state + county + city) — Kansas City KS base; districts up to 11.125%, varies by city.",
      "source_url": "https://www.ksrevenue.gov/salesratechanges.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ky",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Real property in Kentucky is assessed by county Property Valuation Administrators (PVAs) and taxed at the state real property rate (10.6 cents per $100 of value for 2025) plus local rates set by counties, cities, school districts, and special districts. Rates and exemptions (such as the homestead exemption) are administered locally.",
      "source_url": "https://revenue.ky.gov/Property/Pages/default.aspx",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ky",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "info",
      "summary": "26.4 cents/gallon in state taxes & fees (25.0c motor-fuels tax + 1.4c environmental fee), FY2026; a temporary 10c cut took effect May 11, 2026 amid a fuel-price spike.",
      "source_url": "https://revenue.ky.gov/Business/Motor-Fuels-Tax/Pages/default.aspx",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "ky",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "info",
      "summary": "Kentucky's flat individual income tax rate is 3.5% for tax years beginning on or after January 1, 2026, down from 4%, under 2025 House Bill 1. No further cut has been enacted for 2027 — the 2026 General Assembly did not act, so the rate stays at 3.5% for the tax year beginning January 1, 2027.",
      "source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=56339",
      "verified_at": "2026-07-28"
    },
    {
      "jurisdiction_id": "ky",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "6% state sales and use tax on retail sales. There are no local sales taxes in Kentucky, so the 6% rate applies statewide.",
      "source_url": "https://revenue.ky.gov/Business/Sales-Use-Tax/pages/default.aspx",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ky",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "info",
      "summary": "No sales-tax holiday. Kentucky sales and use tax is 6% of gross receipts or purchase price, and there are no local sales and use taxes anywhere in the state.",
      "source_url": "https://revenue.ky.gov/Business/Sales-Use-Tax/Pages/default.aspx",
      "verified_at": "2026-07-30"
    },
    {
      "jurisdiction_id": "ky",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "permitted",
      "summary": "Food and food ingredients for home consumption are exempt (KRS 139.485; definitions in effect since July 1, 2004). Not exempt: alcoholic beverages, tobacco, candy, dietary supplements, soft drinks, and prepared food (heated, retailer-combined, or sold with utensils). Bakery items sold without utensils are exempt; vending-machine food is taxable.",
      "source_url": "https://revenue.ky.gov/News/Publications/Sales%20Tax%20Newsletters/Sales%20Tax%20Facts%202004%20-%20May.pdf",
      "verified_at": "2026-07-12"
    },
    {
      "jurisdiction_id": "ky.city.louisville",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 6.0% (6.0% KY state; Kentucky has no local sales tax) — uniform statewide.",
      "source_url": "https://revenue.ky.gov/Business/Sales-Use-Tax/Pages/default.aspx",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "la",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "permitted",
      "summary": "No back-to-school/general holiday (eliminated); a Second Amendment holiday on firearms, ammunition and hunting supplies runs Sept 4–6, 2026.",
      "source_url": "https://revenue.louisiana.gov/SecondAmendment/",
      "verified_at": "2026-08-02"
    },
    {
      "jurisdiction_id": "la",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Levied by the parish/local political subdivision where the property sits — millages are set locally. Residential property is assessed at 10% of fair market value; the homestead exemption covers $7,500 of assessed value ($75,000 of market value) and applies to non-municipal taxes (municipal taxes only in Orleans Parish). Qualifying homeowners 65+ or disabled can freeze their assessed value; the Louisiana Tax Commission oversees assessments. Varies by parish.",
      "source_url": "https://www.house.louisiana.gov/housefiscal/DOCS_TAXREV/2014_Louisiana%20Property%20Tax%20Basics.pdf",
      "verified_at": "2026-07-12"
    },
    {
      "jurisdiction_id": "la",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "5.00% state sales tax (rate as of January 1, 2025). Parish and city sales taxes are added on top of the state rate, so combined rates vary widely by location.",
      "source_url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax/what-is-the-sales-tax-rate-in-louisiana/",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "la",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "info",
      "summary": "Flat 3% (effective Jan 1, 2025 under the 2025 reform; prior graduated brackets repealed).",
      "source_url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/what-are-the-individual-income-tax-rates-and-brackets/",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "la",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "permitted",
      "summary": "20.0 cents/gallon in state tax (16c excise to the Transportation Trust Fund + 4c dedicated to debt service).",
      "source_url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/excise-taxes/motor-fuel-taxes/what-is-the-tax-rate-on-gasoline-diesel-and-special-fuels/",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "la",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "permitted",
      "summary": "Food for home consumption is exempt from the state sales tax. Local (parish and city) sales taxes may still apply to food.",
      "source_url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax/are-there-any-exemptions-from-the-sales-tax/",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "la.city.baton_rouge",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "Combined sales tax ~11.0% typical (5.0% LA state + ~6.0% East Baton Rouge Parish/city) — among the highest in the US; varies by address.",
      "source_url": "https://www.brla.gov/686/Sales-Use-Tax",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "la.city.new_orleans",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "Combined sales tax 10.0% (5.0% LA state + 5.0% Orleans Parish local) — among the highest in the US.",
      "source_url": "https://nola.gov/sales-tax-rate/",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "la.county.bossier",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.00% (5.00% LA state + 5.00% local) in Bossier City; other towns 10.25%.",
      "source_url": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "la.county.caddo",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.60% (5.00% LA state + 4.60% local) in Shreveport; rural 8.35%, varies within parish.",
      "source_url": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "la.county.calcasieu",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.75% (5.00% LA state + 5.75% local) in Lake Charles; varies within parish by ward.",
      "source_url": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "la.county.east_baton_rouge",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.50% (5.00% LA state + 5.50% local) in Baton Rouge; varies within parish by city/district.",
      "source_url": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "la.county.jefferson",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (5.00% LA state + 4.75% local) in Metairie/unincorporated; varies within parish by city.",
      "source_url": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "la.county.lafayette",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.00% (5.00% LA state + 4.00% local) in Lafayette; other cities up to 10.00%.",
      "source_url": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "la.county.livingston",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.50% (5.00% LA state + 5.50% local) in Denham Springs; unincorporated 9.00%.",
      "source_url": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "la.county.orleans",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.00% (5.00% LA state + 5.00% local) in New Orleans; French Quarter EDD adds 0.245%.",
      "source_url": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "la.county.ouachita",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.99% (5.00% LA state + 5.99% local) in Monroe; Sterlington 11.50%, varies within parish.",
      "source_url": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "la.county.rapides",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.50% (5.00% LA state + 5.50% local) in Alexandria; varies within parish by city.",
      "source_url": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "la.county.st_tammany",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.63% (5.00% LA state + 4.63% local) in Slidell; Covington 9.25%, Mandeville 9.75%.",
      "source_url": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "la.county.tangipahoa",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.50% (5.00% LA state + 5.50% local) in Hammond; Amite/Independence 11.00%.",
      "source_url": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ma",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "permitted",
      "summary": "One annual holiday: most retail items priced $2,500 or less are tax-free Aug 15–16, 2026.",
      "source_url": "https://www.mass.gov/info-details/massachusetts-sales-tax-holiday-frequently-asked-questions",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "ma",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "conditional",
      "summary": "Flat 5% PLUS a 4% surtax on taxable income over $1,107,750 (2026 threshold), for a top effective rate of 9% above that level.",
      "source_url": "https://www.mass.gov/info-details/massachusetts-4-surtax-on-taxable-income",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "ma",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "info",
      "summary": "24.0 cents/gallon state tax on gasoline (21c excise + ~2.5c underground-storage-tank fee).",
      "source_url": "https://www.mass.gov/orgs/massachusetts-department-of-revenue",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "ma",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "permitted",
      "summary": "Food products for human consumption are exempt from sales tax; meals sold by restaurants are taxable. Food purchased with federal food benefits (SNAP) is also exempt.",
      "source_url": "https://www.mass.gov/guides/sales-and-use-tax",
      "verified_at": "2026-07-12"
    },
    {
      "jurisdiction_id": "ma",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Massachusetts property tax is assessed and collected locally by each city or town, based on the full and fair cash value of the property as set by local assessors. Tax rates are determined locally from the levy each community needs, and total levy growth is capped by Proposition 2½ (about 2.5% a year). The state Department of Revenue's Division of Local Services oversees local assessing but does not set individual bills.",
      "source_url": "https://www.mass.gov/guides/massachusetts-municipal-property-taxes",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ma",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "6.25% state sales and use tax on tangible personal property and telecommunications. There is no general local sales tax (a local option applies only to restaurant meals).",
      "source_url": "https://www.mass.gov/info-details/massachusetts-tax-rates",
      "verified_at": "2026-07-11"
    },
    {
      "jurisdiction_id": "ma.city.boston",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 6.25% (6.25% MA state; Massachusetts allows no local sales tax) — uniform statewide.",
      "source_url": "https://www.mass.gov/guides/sales-and-use-tax",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "md",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Assessed by the state (SDAT) at fair market value on a 3-year cycle, with any increase phased in over 3 years; state, county, and municipal tax rates then apply to the assessment. The Homestead Tax Credit caps annual taxable-assessment growth at 10% (localities may set 0–10%), and an income-based Homeowners' Property Tax Credit is available. Varies by county.",
      "source_url": "https://dat.maryland.gov/realproperty/pages/homeowners-guide.aspx",
      "verified_at": "2026-07-12"
    },
    {
      "jurisdiction_id": "md",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "permitted",
      "summary": "Grocery/market food sold for off-premises consumption by a substantial grocery or market business is exempt, including snack food. Taxable: prepared or heated food, and items Maryland law does not treat as food — soft drinks, bottled water, candy/confectionery, and alcohol.",
      "source_url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/tips/business/bustip5.pdf",
      "verified_at": "2026-07-12"
    },
    {
      "jurisdiction_id": "md",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "permitted",
      "summary": "Two holidays: Shop Maryland Energy (Energy Star) Feb 14–16, 2026, and Shop Maryland Tax-Free Week (clothing/footwear $100 or less) Aug 9–15, 2026.",
      "source_url": "https://www.marylandcomptroller.gov/about/comptroller/programs.html",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "md",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "info",
      "summary": "46.0 cents/gallon state excise (FY2026, inflation-indexed); total state taxes & fees ~46.6c (excludes the 18.4c federal tax).",
      "source_url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/motor-fuel/motor-fuel-rate-chart-fy2026.pdf",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "md",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "6% state sales and use tax, applied statewide (Comptroller of Maryland official 6% rate chart).",
      "source_url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/Tax_rate_chart.pdf",
      "verified_at": "2026-07-12"
    },
    {
      "jurisdiction_id": "md",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "info",
      "summary": "Graduated; state top rate 6.5% (over $1M, added 2025) — PLUS a mandatory local \"piggyback\" income tax of 2.25%–3.20% in every county and Baltimore City, so combined rates approach ~9%.",
      "source_url": "https://www.marylandtaxes.gov/individual/income/tax-info/index.php",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "md.city.baltimore",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 6.0% (6.0% MD state; Maryland has no local sales tax) — uniform statewide.",
      "source_url": "https://www.marylandtaxes.gov/business/sales-use/index.php",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "me",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "5.5% general sales and use tax statewide (Maine Revenue Services rate schedule). Higher special rates apply: prepared food 8%, lodging 9%, short-term auto rental 10%, adult-use cannabis 10%.",
      "source_url": "https://www.maine.gov/revenue/taxes/sales-use-service-provider-tax/rates-due-dates",
      "verified_at": "2026-07-12"
    },
    {
      "jurisdiction_id": "me",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "permitted",
      "summary": "\"Grocery staples\" — food products ordinarily consumed for human nourishment (produce, meat, fish, dairy, bread, canned and boxed foods) — are exempt. Taxable: candy and confections, soft drinks, bottled water, dietary supplements, snack foods (chips, granola bars), desserts/bakery items, and jerky; prepared food is taxed at the higher 8% rate.",
      "source_url": "https://www.maine.gov/future/sites/maine.gov.revenue/files/inline-files/IB12RetailersofFoodProducts022020.pdf",
      "verified_at": "2026-07-12"
    },
    {
      "jurisdiction_id": "me",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Locally administered — assessments and rates are set at the municipal level in Maine's 482 organized municipalities; Maine Revenue Services determines annual state valuations and serves as the assessor for the Unorganized Territory. Homestead Exemption and other state relief programs apply. Varies by town.",
      "source_url": "https://www.maine.gov/revenue/taxes/property-tax",
      "verified_at": "2026-07-12"
    },
    {
      "jurisdiction_id": "me",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "info",
      "summary": "No sales-tax holiday. Maine Revenue Services lists only three kinds of sales tax exemption — commercial, entity, and Pine Tree Development Zone — none of which is a date-based tax-free period.",
      "source_url": "https://www.maine.gov/revenue/faq/sales-use-service-provider-tax",
      "verified_at": "2026-07-30"
    },
    {
      "jurisdiction_id": "me",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "info",
      "summary": "30.0 cents/gallon state excise on gasoline. Maine repealed inflation indexing of motor-fuel taxes effective Jan 1, 2012, so the rate has been unchanged since July 1, 2011.",
      "source_url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/ExciseBull2%20GAS%20FINAL%202026_03_18.pdf",
      "verified_at": "2026-07-30"
    },
    {
      "jurisdiction_id": "me",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "info",
      "summary": "Graduated; top rate 7.15% (2026 brackets 5.8% / 6.75% / 7.15%; top bracket starts at $64,850 single / $129,750 joint).",
      "source_url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/ind_tax_rate_sched_2026.pdf",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "mi",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "permitted",
      "summary": "Groceries (food and food ingredients) are exempt from sales tax; prepared food intended for immediate consumption is taxable.",
      "source_url": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-54g",
      "verified_at": "2026-07-14"
    },
    {
      "jurisdiction_id": "mi",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "info",
      "summary": "Flat 4.25% (rate confirmed unchanged for 2026; no statutory reduction triggered).",
      "source_url": "https://www.michigan.gov/treasury/news/2026/04/15/state-individual-income-tax-rate-for-2026-tax-year-determined",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "mi",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "No statewide rate — the Michigan Constitution requires uniform assessment at no more than 50% of true cash (market) value, and under Proposal A each parcel's taxable value can rise no more than the rate of inflation or 5%, whichever is less. Tax bill = taxable value × locally set millages. Varies by locality.",
      "source_url": "https://www.michigan.gov/-/media/Project/Websites/treasury/Assessors/Guide_to_Basic_Assessing_116.pdf",
      "verified_at": "2026-07-12"
    },
    {
      "jurisdiction_id": "mi",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "6% state sales tax (with a companion 6% use tax); Michigan does not allow cities or local units to impose sales tax. Residential electricity, natural gas, and home heating fuels are taxed at 4%.",
      "source_url": "https://www.michigan.gov/taxes/business-taxes/sales-use-tax",
      "verified_at": "2026-07-12"
    },
    {
      "jurisdiction_id": "mi",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "info",
      "summary": "No sales-tax holiday.",
      "source_url": "https://www.michigan.gov/taxes/business-taxes/sales-use-tax/information",
      "verified_at": "2026-07-30"
    },
    {
      "jurisdiction_id": "mi",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "conditional",
      "summary": "52.4 cents/gallon state motor-fuel tax on gasoline and diesel, effective Jan 1, 2026. Michigan simultaneously stopped charging the 6% sales tax on fuel (Public Act 20 of 2025), so the higher excise replaces it rather than adding to it — Treasury calls it \"not a price increase.\" The rate is recalculated every January (51.0c base, adjusted for inflation, capped at 5%).",
      "source_url": "https://www.michigan.gov/taxes/business-taxes/motor-fuel/current-tax-rates-for-motor-fuel-and-alternative-fuel",
      "verified_at": "2026-07-30"
    },
    {
      "jurisdiction_id": "mi.city.detroit",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 6.0% (6.0% MI state; Michigan has no local sales tax) — uniform statewide.",
      "source_url": "https://www.michigan.gov/taxes/business-taxes/sales-use-tax",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "mn",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "conditional",
      "summary": "Graduated; top rate 9.85% (2026 rates 5.35% / 6.80% / 7.85% / 9.85%). The 9.85% rate starts at $203,151 of Minnesota taxable income for a single filer and $337,931 married filing jointly. Brackets are re-indexed for inflation every year.",
      "source_url": "https://www.revenue.state.mn.us/minnesota-income-tax-rates-and-brackets",
      "verified_at": "2026-07-30"
    },
    {
      "jurisdiction_id": "mn",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Property tax is administered locally by counties, not the state. Local governments (county, city or town, school district) each set a levy, and your bill is based on your property's assessed market value and classification, so effective rates vary widely by location.",
      "source_url": "https://www.revenue.state.mn.us/understanding-property-tax",
      "verified_at": "2026-07-14"
    },
    {
      "jurisdiction_id": "mn",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "info",
      "summary": "No sales-tax holiday. None is needed for back-to-school clothing: clothing for general use is exempt from Minnesota sales tax year-round (Minn. Stat. 297A.67, subd. 8). Clothing accessories, sports and protective equipment, and fur clothing remain taxable.",
      "source_url": "https://www.revenue.state.mn.us/clothing",
      "verified_at": "2026-07-30"
    },
    {
      "jurisdiction_id": "mn",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "State general sales tax is 6.875%. Cities and counties may add local sales taxes (plus special local taxes on items like lodging, liquor, and restaurant sales), so the combined rate varies by location.",
      "source_url": "https://www.revenue.state.mn.us/guide/taxes-and-rates",
      "verified_at": "2026-07-13"
    },
    {
      "jurisdiction_id": "mn",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "permitted",
      "summary": "Food and food ingredients (groceries) are exempt from sales tax; candy, soft drinks, and prepared food are taxable.",
      "source_url": "https://www.revenue.state.mn.us/guide/food-and-food-ingredients",
      "verified_at": "2026-07-14"
    },
    {
      "jurisdiction_id": "mn",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "info",
      "summary": "32.6 cents/gallon state gasoline excise tax, in effect since Jan 1, 2026 - Minnesota adjusts this rate each January 1, so there is no mid-year July change. A 2.0c/gallon petroleum cleanup fee additionally applies during the July-October 2026 filing periods, plus a 0.1c/gallon inspection fee. Excludes the 18.4c federal tax.",
      "source_url": "https://www.revenue.state.mn.us/petroleum-tax-fuel-excise-tax-rates-and-fees",
      "verified_at": "2026-07-02"
    },
    {
      "jurisdiction_id": "mn.city.bloomington",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "Combined sales tax 9.025% (6.875% MN state + 0.5% city + 0.15% Hennepin County + 0.5% Hennepin County transit + 1.0% Twin Cities metro-area housing and transportation taxes) — per the Minnesota DOR Local Sales and Use Tax Rate Guide effective July 1 – September 30, 2026.",
      "source_url": "https://www.revenue.state.mn.us/sites/default/files/2026-05/local-sales-and-use-tax-rate-guide-2026-q3.pdf",
      "verified_at": "2026-07-26"
    },
    {
      "jurisdiction_id": "mn.city.minneapolis",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "Combined sales tax 9.025% (6.875% MN state + 0.15% Hennepin County + 0.5% city + 1.5% transit/metro).",
      "source_url": "https://www.revenue.state.mn.us/sales-tax-rate-calculator",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "mn.city.st_paul",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "Combined sales tax 9.875% (6.875% MN state + 1.5% city + 0.5% Ramsey County transit + 1.0% Twin Cities metro-area housing and transportation taxes) — per the Minnesota DOR Local Sales and Use Tax Rate Guide effective July 1 – September 30, 2026.",
      "source_url": "https://www.revenue.state.mn.us/sites/default/files/2026-05/local-sales-and-use-tax-rate-guide-2026-q3.pdf",
      "verified_at": "2026-07-26"
    },
    {
      "jurisdiction_id": "mn.county.anoka",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.125% in Coon Rapids/Blaine (6.875% state + metro 1.0% + 0.25% county). Twin Cities metro.",
      "source_url": "https://www.revenue.state.mn.us/local-sales-tax-information",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "mn.county.carver",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.375% in Chaska; Chanhassen 8.875% (6.875% state + metro 1.0% + local). Twin Cities metro.",
      "source_url": "https://www.revenue.state.mn.us/local-sales-tax-information",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "mn.county.dakota",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.125% in Eagan/Lakeville (6.875% state + metro 1.0% + 0.25% county). Twin Cities metro.",
      "source_url": "https://www.revenue.state.mn.us/local-sales-tax-information",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "mn.county.hennepin",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.025% in Minneapolis (6.875% state + metro 1.0% + county/city local). Twin Cities metro.",
      "source_url": "https://www.revenue.state.mn.us/local-sales-tax-information",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "mn.county.olmsted",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.125% in Rochester (6.875% state + 0.75% city + 0.5% county). Non-metro.",
      "source_url": "https://www.revenue.state.mn.us/local-sales-tax-information",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "mn.county.ramsey",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.875% in St. Paul (6.875% state + metro 1.0% + county/city local). Twin Cities metro.",
      "source_url": "https://www.revenue.state.mn.us/local-sales-tax-information",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "mn.county.scott",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.375% in Shakopee (6.875% state + metro 1.0% + local). Twin Cities metro.",
      "source_url": "https://www.revenue.state.mn.us/local-sales-tax-information",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "mn.county.sherburne",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.875% in Elk River (6.875% state + 1.0% city). Non-metro.",
      "source_url": "https://www.revenue.state.mn.us/local-sales-tax-information",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "mn.county.st_louis",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.875% in Duluth (6.875% state + 1.0% city + 0.5% city transit + county). Non-metro.",
      "source_url": "https://www.revenue.state.mn.us/local-sales-tax-information",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "mn.county.stearns",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.0% in St. Cloud (6.875% state + 0.5% city + county transit). Non-metro.",
      "source_url": "https://www.revenue.state.mn.us/local-sales-tax-information",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "mn.county.washington",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.875% in Woodbury (6.875% state + metro 1.0% + local). Twin Cities metro.",
      "source_url": "https://www.revenue.state.mn.us/local-sales-tax-information",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "mn.county.wright",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.375% in Otsego/St. Michael (6.875% state + 0.5% county transit). Non-metro.",
      "source_url": "https://www.revenue.state.mn.us/local-sales-tax-information",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "mo",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "State sales and use tax is 4.225% (Chapter 144 RSMo). Cities, counties, and special districts may add local sales taxes, so the combined rate depends on the location.",
      "source_url": "https://dor.mo.gov/taxation/business/tax-types/sales-use",
      "verified_at": "2026-07-13"
    },
    {
      "jurisdiction_id": "mo",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "permitted",
      "summary": "Two holidays: Back-to-School Aug 7–9 (clothing ≤$100, supplies ≤$50, computers ≤$1,500) and Show-Me Green Apr 19–25 (Energy Star appliances); both waive state and local tax.",
      "source_url": "https://dor.mo.gov/taxation/business/tax-types/sales-use/holidays/back-to-school/",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "mo",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "info",
      "summary": "Graduated, topping out at 4.70% on Missouri taxable income over about $9,436 for 2026 (the 2025 threshold was about $9,191); rates run 2.00%–4.70% in 0.50% steps. Brackets are indexed for inflation each year.",
      "source_url": "https://dor.mo.gov/forms/Withholding%20Formula_2026.pdf",
      "verified_at": "2026-07-30"
    },
    {
      "jurisdiction_id": "mo",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "info",
      "summary": "29.5 cents/gallon state motor-fuel tax — the final step of the SB 262 phase-in, in effect since July 1, 2025, with no further increases scheduled and no inflation indexing; excludes the 18.4c federal tax.",
      "source_url": "https://dor.mo.gov/taxation/business/tax-types/motor-fuel",
      "verified_at": "2026-07-30"
    },
    {
      "jurisdiction_id": "mo",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "conditional",
      "summary": "Groceries taxed at a reduced 1.225% state rate (plus local); repeal bills are pending.",
      "source_url": "https://dor.mo.gov/taxation/business/tax-types/motor-fuel/",
      "verified_at": "2026-06-05"
    },
    {
      "jurisdiction_id": "mo",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Property tax is assessed and collected locally. County assessors set your property's market value, apply a classification percentage to reach assessed value (19% for residential), then local taxing districts apply their levies, so rates vary by county and district.",
      "source_url": "https://stc.mo.gov/information/how-property-tax-bills-are-calculated/",
      "verified_at": "2026-07-14"
    },
    {
      "jurisdiction_id": "mo.city.columbia",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.975% (4.225% MO state + Boone County and city local taxes) — per the Missouri DOR statewide sales/use tax rate table (May 2026, carried into Q3 2026 with no listed change for Columbia). Food sold for home consumption is taxed at a reduced rate (4.975% in Columbia).",
      "source_url": "https://dor.mo.gov/taxation/business/tax-types/sales-use/rate-tables/2026/",
      "verified_at": "2026-07-26"
    },
    {
      "jurisdiction_id": "mo.city.kansas",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "Kansas City spans four counties, so the combined sales tax varies by where you are: base 8.975% in Jackson County, 8.725% in Clay and Platte counties, 9.1% in Cass County (4.225% MO state portion). Special taxing districts (CIDs/TDDs) push some locations to roughly 10–10.7%. Per the Missouri DOR statewide rate table and July–September 2026 change card.",
      "source_url": "https://dor.mo.gov/taxation/business/tax-types/sales-use/rate-tables/2026/",
      "verified_at": "2026-07-26"
    },
    {
      "jurisdiction_id": "mo.city.kansas_city",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "Kansas City spans four counties, so the combined sales tax varies by where you are: base 8.975% in Jackson County, 8.725% in Clay and Platte counties, 9.1% in Cass County (4.225% MO state portion). Special taxing districts (CIDs/TDDs) push some locations to roughly 10–10.7%. Per the Missouri DOR statewide rate table and July–September 2026 change card.",
      "source_url": "https://dor.mo.gov/taxation/business/tax-types/sales-use/rate-tables/2026/",
      "verified_at": "2026-07-26"
    },
    {
      "jurisdiction_id": "mo.city.springfield",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.1% citywide base (4.225% MO state + Greene County and city local taxes) — per the Missouri DOR statewide sales/use tax rate table (May 2026, base rate unchanged in the July–September 2026 change card). Special taxing districts (CIDs/TDDs) raise the rate at some locations (up to ~10.1%).",
      "source_url": "https://dor.mo.gov/taxation/business/tax-types/sales-use/rate-tables/2026/",
      "verified_at": "2026-07-26"
    },
    {
      "jurisdiction_id": "mo.county.boone",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.975% (4.225% MO state + local) — Columbia; varies within county by city/district.",
      "source_url": "https://dor.mo.gov/taxation/business/tax-types/sales-use/rate-tables/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "mo.county.cass",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.1% (4.225% MO state + local) — Belton; Harrisonville (seat) 8.225%, varies by city.",
      "source_url": "https://dor.mo.gov/taxation/business/tax-types/sales-use/rate-tables/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "mo.county.clay",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.85% (4.225% MO state + local) — Liberty (county seat); Kansas City portion 8.725%, varies by city.",
      "source_url": "https://dor.mo.gov/taxation/business/tax-types/sales-use/rate-tables/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "mo.county.cole",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.85% (4.225% MO state + local) — Jefferson City; varies within county by city/district.",
      "source_url": "https://dor.mo.gov/taxation/business/tax-types/sales-use/rate-tables/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "mo.county.franklin",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.85% (4.225% MO state + local) — Washington city; varies within county by city/district.",
      "source_url": "https://dor.mo.gov/taxation/business/tax-types/sales-use/rate-tables/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "mo.county.greene",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.1% (4.225% MO state + local) — Springfield; varies within county by city/district.",
      "source_url": "https://dor.mo.gov/taxation/business/tax-types/sales-use/rate-tables/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "mo.county.jackson",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.975% (4.225% MO state + local) — Kansas City base; varies within county by city/district.",
      "source_url": "https://dor.mo.gov/taxation/business/tax-types/sales-use/rate-tables/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "mo.county.jasper",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.725% (4.225% MO state + local) — Joplin (Jasper Co portion); varies within county by city.",
      "source_url": "https://dor.mo.gov/taxation/business/tax-types/sales-use/rate-tables/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "mo.county.jefferson",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.6% (4.225% MO state + local) — Arnold (largest city); varies within county by city/district.",
      "source_url": "https://dor.mo.gov/taxation/business/tax-types/sales-use/rate-tables/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "mo.county.platte",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.725% (4.225% MO state + local) — Kansas City (Platte portion); Parkville 7.975%, varies by city.",
      "source_url": "https://dor.mo.gov/taxation/business/tax-types/sales-use/rate-tables/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "mo.county.st_charles",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.95% (4.225% MO state + local) — St. Charles city; varies within county by city/district.",
      "source_url": "https://dor.mo.gov/taxation/business/tax-types/sales-use/rate-tables/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "mo.county.st_louis",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.988% (4.225% MO state + local) — Florissant; unincorporated county 7.738%, varies by city.",
      "source_url": "https://dor.mo.gov/taxation/business/tax-types/sales-use/rate-tables/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ms",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "conditional",
      "summary": "Groceries (SNAP-eligible food) taxed at a reduced 5% rate (cut from 7% on July 1, 2025); non-qualifying items remain at 7%. No further cut currently scheduled.",
      "source_url": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates",
      "verified_at": "2026-07-02"
    },
    {
      "jurisdiction_id": "ms",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "info",
      "summary": "Income over $10,000 is taxed at a flat 4.0% for 2026 (first $10,000 exempt), down from 4.4% in 2025. Under the 2025 Build Up Mississippi Act the rate falls to 3.75% in 2027 and 3.0% by 2030, with further growth-triggered cuts toward elimination.",
      "source_url": "https://billstatus.ls.state.ms.us/documents/2025/html/HB/0001-0099/HB0001SG.htm",
      "verified_at": "2026-07-15"
    },
    {
      "jurisdiction_id": "ms",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "State sales tax is 7% on retail sales of most tangible personal property and many services (Miss. Code Ann. Section 27-65-17). Certain items carry reduced rates — e.g., 5% on automobiles and light trucks, 1.5% on farm and manufacturing machinery, 3.5% on large construction contracts.",
      "source_url": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates",
      "verified_at": "2026-07-13"
    },
    {
      "jurisdiction_id": "ms",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Owner-occupied single-family homes are assessed at 10% of true value and most other real property at 15%; county and local taxing authorities levy the millage, so bills vary by county.",
      "source_url": "https://www.dor.ms.gov/property/ad-valorem-tax",
      "verified_at": "2026-07-16"
    },
    {
      "jurisdiction_id": "ms",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "info",
      "summary": "24.4 cents/gallon total state charges on gasoline from July 1, 2026: the excise rose from 21.0c to 24.0c (the second annual 3-cent step of the phase-in enacted in 2025) plus the 0.4c environmental protection fee. Excludes the 18.4c federal tax.",
      "source_url": "https://www.dor.ms.gov/business/petroleum-tax",
      "verified_at": "2026-07-02"
    },
    {
      "jurisdiction_id": "ms",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "permitted",
      "summary": "Two holidays: back-to-school (clothing/footwear under $100) July 10–12, 2026, and Second Amendment Weekend (firearms, ammunition, hunting supplies) Aug 28–30, 2026.",
      "source_url": "https://www.dor.ms.gov/news/sales-tax-holiday-july-10-12",
      "verified_at": "2026-08-02"
    },
    {
      "jurisdiction_id": "ms.county.desoto",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Sales tax 7.0% (MS state rate) — no county sales tax. Southaven/Olive Branch 7.0%.",
      "source_url": "https://www.dor.ms.gov/business/sales-use-tax",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ms.county.forrest",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Sales tax 7.0% (MS state rate) — no county sales tax. Hattiesburg 7.0%.",
      "source_url": "https://www.dor.ms.gov/business/sales-use-tax",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ms.county.harrison",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Sales tax 7.0% (MS state rate) — no county sales tax. Gulfport/Biloxi 7.0%.",
      "source_url": "https://www.dor.ms.gov/business/sales-use-tax",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ms.county.hinds",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Sales tax 7.0% (MS state rate) — no county sales tax in MS. City of Jackson adds 1% = 8.0% in Jackson.",
      "source_url": "https://www.dor.ms.gov/business/sales-use-tax",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ms.county.jackson",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Sales tax 7.0% (MS state rate) — no county sales tax. Pascagoula/Ocean Springs 7.0%.",
      "source_url": "https://www.dor.ms.gov/business/sales-use-tax",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ms.county.jones",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Sales tax 7.0% (MS state rate) — no county sales tax. Laurel 7.0%.",
      "source_url": "https://www.dor.ms.gov/business/sales-use-tax",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ms.county.lamar",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Sales tax 7.0% (MS state rate) — no county sales tax. Purvis/Hattiesburg area 7.0%.",
      "source_url": "https://www.dor.ms.gov/business/sales-use-tax",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ms.county.lauderdale",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Sales tax 7.0% (MS state rate) — no county sales tax. Meridian 7.0%.",
      "source_url": "https://www.dor.ms.gov/business/sales-use-tax",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ms.county.lee",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Sales tax 7.0% (MS state rate) — no county sales tax. City of Tupelo adds 0.25% = 7.25% in Tupelo.",
      "source_url": "https://www.dor.ms.gov/business/sales-use-tax",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ms.county.madison",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Sales tax 7.0% (MS state rate) — no county sales tax. Madison/Ridgeland 7.0%.",
      "source_url": "https://www.dor.ms.gov/business/sales-use-tax",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ms.county.pearl_river",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Sales tax 7.0% (MS state rate) — no county sales tax. Picayune/Poplarville 7.0%.",
      "source_url": "https://www.dor.ms.gov/business/sales-use-tax",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ms.county.rankin",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Sales tax 7.0% (MS state rate) — no county sales tax. Pearl/Brandon 7.0%.",
      "source_url": "https://www.dor.ms.gov/business/sales-use-tax",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "mt",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "info",
      "summary": "Graduated, topping out at 5.65% in 2026 (down from 5.9%); the lower 4.7% rate applies up to $47,500 single / $95,000 joint. No state sales tax.",
      "source_url": "https://revenue.mt.gov/news/recent-news/HB-337",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "mt",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "permitted",
      "summary": "Montana has no general statewide sales or use tax; some tourist localities levy local resort/lodging taxes.",
      "source_url": "https://revenue.mt.gov/taxes/general-sales-tax",
      "verified_at": "2026-07-15"
    },
    {
      "jurisdiction_id": "mt",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "info",
      "summary": "33.0 cents/gallon state gasoline tax (unchanged); excludes the 18.4c federal tax.",
      "source_url": "https://www.mdt.mt.gov/business/fueltax/rates.aspx",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "mt",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "info",
      "summary": "No sales-tax holiday — Montana has no general statewide sales tax.",
      "source_url": "https://revenue.mt.gov/taxes/general-sales-tax",
      "verified_at": "2026-08-02"
    },
    {
      "jurisdiction_id": "mt",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "permitted",
      "summary": "Montana has no general statewide sales tax, so groceries are never subject to a state sales tax.",
      "source_url": "https://revenue.mt.gov/taxes/general-sales-tax",
      "verified_at": "2026-07-15"
    },
    {
      "jurisdiction_id": "mt",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "The state Department of Revenue appraises property and certifies taxable values; local governments set mill levies (plus a statewide 95-mill school equalization levy) and county treasurers collect, so bills vary by jurisdiction.",
      "source_url": "https://mtrevenue.gov/property/",
      "verified_at": "2026-07-16"
    },
    {
      "jurisdiction_id": "nc",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Property tax is administered locally: county assessors value your property, and counties and municipalities set their own tax rates, so effective rates vary by location.",
      "source_url": "https://www.ncdor.gov/taxes-forms/property-tax",
      "verified_at": "2026-07-14"
    },
    {
      "jurisdiction_id": "nc",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "info",
      "summary": "Flat 3.99% for 2026 (down from 4.25% in 2025); a further cut to 3.49% is triggered for 2027.",
      "source_url": "https://www.ncdor.gov/taxes-forms/individual-income-tax/tax-rate-schedules",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "nc",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "NC general state sales tax is 4.75%; counties add local (and some transit) rates, so combined rates are 6.75%-7% in most counties, 7.25% in Wake, 7.5% in Durham and Orange, and 8.25% in Mecklenburg (which added a 1% local tax effective July 1, 2026), per NCDOR's official county rate table.",
      "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates",
      "verified_at": "2026-07-02"
    },
    {
      "jurisdiction_id": "nc",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "permitted",
      "summary": "Qualifying groceries are exempt from the state, transit, and general local sales tax, but a 2% local food tax applies.",
      "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/taxable-items/food-non-qualifying-food-and-prepaid-meal-plans",
      "verified_at": "2026-07-14"
    },
    {
      "jurisdiction_id": "nc",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "info",
      "summary": "No sales-tax holiday (North Carolina repealed its back-to-school holiday in 2014).",
      "source_url": "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-164.13C.html",
      "verified_at": "2026-08-02"
    },
    {
      "jurisdiction_id": "nc",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "info",
      "summary": "41.0 cents/gallon state motor-fuels excise for 2026 (plus a 0.25c inspection fee), up from 2025; excludes the 18.4c federal tax.",
      "source_url": "https://www.ncdor.gov/motor-fuels-and-alternative-fuels-tax-rate-january-1-2026-through-december-31-2026",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "nc.city.charlotte",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.25% (4.75% NC state + 2.00% county + 0.50% transit + 1.00% additional county) — effective July 1, 2026 under the Mecklenburg County sales and use tax increase.",
      "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/other-sales-and-use-tax-resources/important-notices-issued-sales-and-use-tax-division/important-notice-mecklenburg-county-sales-and-use-tax-increase",
      "verified_at": "2026-07-02"
    },
    {
      "jurisdiction_id": "nc.city.raleigh",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.25% (4.75% NC state + 2.0% Wake County + 0.5% transit).",
      "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "nc.county.buncombe",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.00% (4.75% NC state + 2.25% local) — county-wide rate.",
      "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "nc.county.cabarrus",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.00% (4.75% NC state + 2.25% local) — county-wide rate.",
      "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "nc.county.cumberland",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.00% (4.75% NC state + 2.25% local) — county-wide rate.",
      "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "nc.county.durham",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.50% (4.75% NC state + 2.75% local incl. 0.50% transit) — county-wide rate.",
      "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "nc.county.forsyth",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.00% (4.75% NC state + 2.25% local) — county-wide rate.",
      "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "nc.county.gaston",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.00% (4.75% NC state + 2.25% local) — county-wide rate.",
      "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "nc.county.graham",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.00% (4.75% NC state + 2.25% local) — county-wide rate.",
      "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates",
      "verified_at": "2026-07-14"
    },
    {
      "jurisdiction_id": "nc.county.guilford",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 6.75% (4.75% NC state + 2.00% local) — county-wide rate.",
      "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "nc.county.iredell",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 6.75% (4.75% NC state + 2.00% local) — county-wide rate.",
      "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "nc.county.madison",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.00% (4.75% NC state + 2.25% local) — county-wide rate.",
      "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates",
      "verified_at": "2026-07-14"
    },
    {
      "jurisdiction_id": "nc.county.mecklenburg",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.25% (4.75% NC state + 2.00% county + 0.50% transit + 1.00% additional county) county-wide — rose from 7.25% effective July 1, 2026.",
      "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/other-sales-and-use-tax-resources/important-notices-issued-sales-and-use-tax-division/important-notice-mecklenburg-county-sales-and-use-tax-increase",
      "verified_at": "2026-07-02"
    },
    {
      "jurisdiction_id": "nc.county.new_hanover",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.00% (4.75% NC state + 2.25% local) — county-wide rate.",
      "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "nc.county.union",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 6.75% (4.75% NC state + 2.00% local) — county-wide rate.",
      "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "nc.county.wake",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.25% (4.75% NC state + 2.50% local incl. 0.50% transit) — county-wide rate.",
      "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "nd",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "info",
      "summary": "Graduated with a low 2.50% top rate for 2026 (brackets from 0% up to 2.50%).",
      "source_url": "https://www.tax.nd.gov/individual-income-tax",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "nd",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "info",
      "summary": "No sales-tax holiday.",
      "source_url": "https://www.tax.nd.gov/sales-and-use-tax",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "nd",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Property tax is levied locally by your county, city, township, school and park districts (not the state). Residential taxable value is 4.5% of market value, and your bill equals that taxable value times the total local mill levy, so rates vary by location.",
      "source_url": "https://www.tax.nd.gov/residential-property-tax",
      "verified_at": "2026-07-14"
    },
    {
      "jurisdiction_id": "nd",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "info",
      "summary": "23.0 cents/gallon state gasoline tax for 2026; excludes the 18.4c federal tax.",
      "source_url": "https://www.tax.nd.gov/motor-fuel-tax",
      "verified_at": "2026-08-02"
    },
    {
      "jurisdiction_id": "nd",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "permitted",
      "summary": "Food and food ingredients (groceries) are exempt from sales tax; prepared food, candy, dietary supplements, soft drinks, alcohol, and tobacco remain taxable.",
      "source_url": "https://www.tax.nd.gov/sales-tax-exemptions-incentives",
      "verified_at": "2026-07-15"
    },
    {
      "jurisdiction_id": "nd",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "State sales tax is 5% for most retail sales (a few items carry higher gross-receipts rates: 7% alcohol, 3% new farm machinery and new mobile homes). Cities and counties may add local sales and use taxes, so the combined rate varies by location.",
      "source_url": "https://www.tax.nd.gov/business/sales-and-use-tax",
      "verified_at": "2026-07-13"
    },
    {
      "jurisdiction_id": "ne",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "info",
      "summary": "Graduated individual income tax; for 2026 the top rate is 4.55% (brackets 2.46% / 3.51% / 4.55%), down from 5.20% in 2025.",
      "source_url": "https://revenue.nebraska.gov/sites/default/files/doc/research/chronology/4-607table1.pdf",
      "verified_at": "2026-07-15"
    },
    {
      "jurisdiction_id": "ne",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "permitted",
      "summary": "Food and food ingredients for human consumption are exempt from sales tax; prepared food and food sold through vending machines are taxable.",
      "source_url": "https://revenue.nebraska.gov/about/information-guides/food-tax-exemptions",
      "verified_at": "2026-07-16"
    },
    {
      "jurisdiction_id": "ne",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "State sales and use tax is 5.5%. Cities and counties may add local sales taxes of 0.5%, 1%, 1.5%, 1.75%, or 2%, so the combined rate depends on the location.",
      "source_url": "https://revenue.nebraska.gov/about/frequently-asked-questions/nebraska-sales-and-use-tax-faqs",
      "verified_at": "2026-07-13"
    },
    {
      "jurisdiction_id": "ne",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Property tax is levied locally: county assessors value real property at about 100% of actual value (75% for agricultural land), and local subdivisions (counties, schools, cities) set the rates, so bills vary by tax district.",
      "source_url": "https://revenue.nebraska.gov/about/frequently-asked-questions/nebraska-property-assessment-faqs",
      "verified_at": "2026-07-16"
    },
    {
      "jurisdiction_id": "ne",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "info",
      "summary": "No sales-tax holiday.",
      "source_url": "https://revenue.nebraska.gov/about/frequently-asked-questions/nebraska-sales-and-use-tax-faqs",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "ne",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "info",
      "summary": "31.8 cents/gallon state motor-fuel tax (set for Jan–Jun 2026; adjusts semiannually); excludes the 18.4c federal tax.",
      "source_url": "https://revenue.nebraska.gov/motor-fuels/fuel-tax-rates",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "ne.city.omaha",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Omaha shoppers pay a blended 7.0% at the register: Nebraska's 5.5% state rate stacked with the city's 1.5% local option sales tax (no county or transit add-on applies).",
      "source_url": "https://revenue.nebraska.gov/businesses/local-sales-and-use-tax-rates",
      "verified_at": "2026-06-07"
    },
    {
      "jurisdiction_id": "ne.county.adams",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% in Hastings (5.5% NE state + 1.5% city). Rural areas 5.5%.",
      "source_url": "https://revenue.nebraska.gov/businesses/local-sales-and-use-tax-rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ne.county.buffalo",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% in Kearney (5.5% NE state + 1.5% city). Rural areas 5.5%.",
      "source_url": "https://revenue.nebraska.gov/businesses/local-sales-and-use-tax-rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ne.county.dawson",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% in Lexington (5.5% NE state + 1.5% city). Rural areas 5.5%.",
      "source_url": "https://revenue.nebraska.gov/businesses/local-sales-and-use-tax-rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ne.county.dodge",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% in Fremont (5.5% NE state + 1.5% city). Rural areas 5.5%.",
      "source_url": "https://revenue.nebraska.gov/businesses/local-sales-and-use-tax-rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ne.county.douglas",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% in Omaha (5.5% NE state + 1.5% city). Rural Douglas County areas 5.5%.",
      "source_url": "https://revenue.nebraska.gov/businesses/local-sales-and-use-tax-rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ne.county.hall",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.5% in Grand Island (5.5% NE state + 2.0% city). Rural areas 5.5%.",
      "source_url": "https://revenue.nebraska.gov/businesses/local-sales-and-use-tax-rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ne.county.lancaster",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.25% in Lincoln (5.5% NE state + 1.75% city). Rural areas 5.5%.",
      "source_url": "https://revenue.nebraska.gov/businesses/local-sales-and-use-tax-rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ne.county.lincoln",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.5% in North Platte (5.5% NE state + 2.0% city). Rural areas 5.5%.",
      "source_url": "https://revenue.nebraska.gov/businesses/local-sales-and-use-tax-rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ne.county.madison",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.5% in Norfolk (5.5% NE state + 2.0% city). Rural areas 5.5%.",
      "source_url": "https://revenue.nebraska.gov/businesses/local-sales-and-use-tax-rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ne.county.platte",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% in Columbus (5.5% NE state + 1.5% city). Rural areas 5.5%.",
      "source_url": "https://revenue.nebraska.gov/businesses/local-sales-and-use-tax-rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ne.county.sarpy",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% in Bellevue (5.5% NE state + 1.5% city); Papillion 7.5%. Varies by city.",
      "source_url": "https://revenue.nebraska.gov/businesses/local-sales-and-use-tax-rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ne.county.scotts_bluff",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% in Scottsbluff (5.5% NE state + 1.5% city); Gering 7.5%. Varies by city.",
      "source_url": "https://revenue.nebraska.gov/businesses/local-sales-and-use-tax-rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "nh",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "info",
      "summary": "No sales-tax holiday — New Hampshire has no general sales tax at all.",
      "source_url": "https://www.revenue.nh.gov/faq/does-new-hampshire-have-sales-tax",
      "verified_at": "2026-08-02"
    },
    {
      "jurisdiction_id": "nh",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "permitted",
      "summary": "New Hampshire has no general sales tax (state or local).",
      "source_url": "https://www.revenue.nh.gov/faq/does-new-hampshire-have-sales-tax",
      "verified_at": "2026-07-15"
    },
    {
      "jurisdiction_id": "nh",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "info",
      "summary": "The gasoline road toll (state gas tax) is 22.2 cents/gallon; adding the oil discharge (1.331c) and oil pollution control (0.215c) fees, the total state charge is about 23.75 cents/gallon (2026 rates). Excludes the 18.4-cent federal tax.",
      "source_url": "https://www.administration.dos.nh.gov/road-toll/petroleum-products-licensing",
      "verified_at": "2026-07-15"
    },
    {
      "jurisdiction_id": "nh",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "permitted",
      "summary": "New Hampshire has no general sales tax, so groceries are never taxed.",
      "source_url": "https://www.revenue.nh.gov/faq/does-new-hampshire-have-sales-tax",
      "verified_at": "2026-07-15"
    },
    {
      "jurisdiction_id": "nh",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Property taxes are assessed, levied, and collected locally by municipalities based on assessed valuation (RSA 76); each town's rate is set annually, so bills vary widely by municipality.",
      "source_url": "https://www.revenue.nh.gov/taxes-glance/property-tax",
      "verified_at": "2026-07-16"
    },
    {
      "jurisdiction_id": "nh",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "permitted",
      "summary": "No state individual income tax — the interest-and-dividends tax was repealed effective Jan 1, 2025, so wages and investment income are both untaxed.",
      "source_url": "https://www.revenue.nh.gov/news-and-media/repeal-nh-interest-and-dividends-tax-now-effect",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "nj",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "info",
      "summary": "49.1 cents/gallon in state gasoline taxes (petroleum gross-receipts tax + 10.5c motor-fuels tax), up 4.2c on Jan 1, 2026; excludes the 18.4c federal tax.",
      "source_url": "https://www.nj.gov/treasury/news/2025/12012025.shtml",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "nj",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "permitted",
      "summary": "Most food sold as grocery items is exempt from sales tax; candy, soft drinks, and prepared food are taxable.",
      "source_url": "https://www.nj.gov/treasury/taxation/pdf/pubs/sales/su4.pdf",
      "verified_at": "2026-07-16"
    },
    {
      "jurisdiction_id": "nj",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "conditional",
      "summary": "Graduated, topping out at 10.75% (on income over $1,000,000) — the 4th-highest top rate in the nation.",
      "source_url": "https://www.nj.gov/treasury/taxation/taxtables.shtml",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "nj",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "info",
      "summary": "No sales-tax holiday — New Jersey's annual holiday was repealed (P.L. 2024, c. 19); clothing and footwear are exempt year-round instead.",
      "source_url": "https://www.nj.gov/treasury/taxation/businesses/salestax/salestaxholiday.shtml",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "nj",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "6.625% statewide sales tax on most goods and certain services; New Jersey has no general local sales taxes. In designated Urban Enterprise Zones, certified sellers may charge half the rate (3.3125%) on qualified in-person sales.",
      "source_url": "https://www.nj.gov/treasury/taxation/businesses/salestax/index.shtml",
      "verified_at": "2026-07-16"
    },
    {
      "jurisdiction_id": "nj",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Property tax is administered locally by municipal assessors and county boards of taxation, with state Division of Taxation oversight, so rates and bills vary by municipality.",
      "source_url": "https://www.nj.gov/treasury/taxation/lpt/localtax.shtml",
      "verified_at": "2026-07-16"
    },
    {
      "jurisdiction_id": "nm",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Property tax is administered by counties: assessors value property as of January 1 and mail valuation notices each spring, and the county treasurer bills from net taxable value, so rates vary by county and district. Exemptions are available for qualifying homeowners.",
      "source_url": "https://www.tax.newmexico.gov/individuals/personal-income-tax-information-overview/property-tax/",
      "verified_at": "2026-07-16"
    },
    {
      "jurisdiction_id": "nm",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "permitted",
      "summary": "18.9 cents/gallon state gasoline tax (17c excise + ~1c+ petroleum loading fee); excludes the 18.4c federal tax.",
      "source_url": "https://www.tax.newmexico.gov/2020/10/23/gasoline-tax/",
      "verified_at": "2026-08-02"
    },
    {
      "jurisdiction_id": "nm",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "New Mexico levies a gross receipts tax (GRT) instead of a conventional sales tax, commonly passed on to the customer. Combined rates range from 4.875% (the state portion) to 10.8125% depending on location, as counties and municipalities add local increments.",
      "source_url": "https://realfile.tax.newmexico.gov/FYI-105.pdf",
      "verified_at": "2026-07-16"
    },
    {
      "jurisdiction_id": "nm",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "permitted",
      "summary": "Gross-receipts tax holiday for back-to-school July 31–Aug 2, 2026 (clothing/shoes <$100, computers ≤$1,000, related items ≤$500); retailer participation is optional.",
      "source_url": "https://www.tax.newmexico.gov/news-alerts/tax-holiday/",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "nm",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "info",
      "summary": "Graduated, topping out at 5.90% (on income over $210,000); rates 1.5%–5.9%.",
      "source_url": "https://www.tax.newmexico.gov/all-nm-taxes/current-historic-tax-rates-overview/personal-income-tax-rates/",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "nm",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "permitted",
      "summary": "Qualifying grocery food sold by retail food stores is deductible from gross receipts tax (Section 7-9-92 NMSA), so groceries are generally untaxed; alcoholic beverages, tobacco, and prepared hot food do not qualify.",
      "source_url": "https://realfile.tax.newmexico.gov/FYI-105.pdf",
      "verified_at": "2026-07-16"
    },
    {
      "jurisdiction_id": "nm.city.albuquerque",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined gross-receipts (sales) tax 7.625% typical (state + Bernalillo County + city).",
      "source_url": "https://www.tax.newmexico.gov/all-nm-taxes/current-historic-tax-rates-overview/gross-receipts-tax-rates/",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "nm.county.bernalillo",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined gross receipts tax 7.625% (state+local) in Albuquerque — NM's consumer sales tax equivalent; varies by municipality.",
      "source_url": "https://www.tax.newmexico.gov/all-nm-taxes/current-historic-tax-rates-overview/gross-receipts-tax-rates/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "nm.county.chaves",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined gross receipts tax 8.2708% (state+local) in Roswell — NM's consumer sales tax equivalent; varies by municipality.",
      "source_url": "https://www.tax.newmexico.gov/all-nm-taxes/current-historic-tax-rates-overview/gross-receipts-tax-rates/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "nm.county.curry",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined gross receipts tax 7.9375% (state+local) in Clovis — NM's consumer sales tax equivalent; varies by municipality.",
      "source_url": "https://www.tax.newmexico.gov/all-nm-taxes/current-historic-tax-rates-overview/gross-receipts-tax-rates/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "nm.county.dona_ana",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined gross receipts tax 8.39% (state+local) in Las Cruces — NM's consumer sales tax equivalent; varies by municipality.",
      "source_url": "https://www.tax.newmexico.gov/all-nm-taxes/current-historic-tax-rates-overview/gross-receipts-tax-rates/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "nm.county.eddy",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined gross receipts tax 7.3958% (state+local) in Carlsbad — NM's consumer sales tax equivalent; varies by municipality.",
      "source_url": "https://www.tax.newmexico.gov/all-nm-taxes/current-historic-tax-rates-overview/gross-receipts-tax-rates/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "nm.county.lea",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined gross receipts tax 6.5625% (state+local) in Hobbs — NM's consumer sales tax equivalent; varies by municipality.",
      "source_url": "https://www.tax.newmexico.gov/all-nm-taxes/current-historic-tax-rates-overview/gross-receipts-tax-rates/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "nm.county.mckinley",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined gross receipts tax 8.0625% (state+local) in Gallup — NM's consumer sales tax equivalent; varies by municipality.",
      "source_url": "https://www.tax.newmexico.gov/all-nm-taxes/current-historic-tax-rates-overview/gross-receipts-tax-rates/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "nm.county.otero",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined gross receipts tax 8.1875% (state+local) in Alamogordo — NM's consumer sales tax equivalent; varies by municipality.",
      "source_url": "https://www.tax.newmexico.gov/all-nm-taxes/current-historic-tax-rates-overview/gross-receipts-tax-rates/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "nm.county.san_juan",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined gross receipts tax 8.1875% (state+local) in Farmington — NM's consumer sales tax equivalent; varies by municipality.",
      "source_url": "https://www.tax.newmexico.gov/all-nm-taxes/current-historic-tax-rates-overview/gross-receipts-tax-rates/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "nm.county.sandoval",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined gross receipts tax 7.4375% (state+local) in Rio Rancho — NM's consumer sales tax equivalent; varies by municipality.",
      "source_url": "https://www.tax.newmexico.gov/all-nm-taxes/current-historic-tax-rates-overview/gross-receipts-tax-rates/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "nm.county.santa_fe",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined gross receipts tax 8.1875% (state+local) in Santa Fe — NM's consumer sales tax equivalent; varies by municipality.",
      "source_url": "https://www.tax.newmexico.gov/all-nm-taxes/current-historic-tax-rates-overview/gross-receipts-tax-rates/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "nm.county.valencia",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined gross receipts tax 8.425% (state+local) in Los Lunas — NM's consumer sales tax equivalent; varies by municipality.",
      "source_url": "https://www.tax.newmexico.gov/all-nm-taxes/current-historic-tax-rates-overview/gross-receipts-tax-rates/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "nv",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Statewide sales and use tax rate is 6.85% (the minimum in every county); counties add local-option taxes for combined rates of 6.85%–8.375% — e.g. Clark/Las Vegas 8.375%, Washoe/Reno 8.265%, Carson City & Storey & Churchill 7.60%, most rural counties 6.85%. Excludes any federal tax.",
      "source_url": "https://tax.nv.gov/wp-content/uploads/2024/05/ADM-T047-State-Sales-Tax-Map.pdf",
      "verified_at": "2026-07-03"
    },
    {
      "jurisdiction_id": "nv",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "permitted",
      "summary": "Groceries (food for human consumption) are exempt from sales and use tax under the Nevada Constitution (Art. 10 §3A) and NRS 372.284. Prepared food intended for immediate consumption, alcoholic beverages, and items such as tonics and vitamins remain taxable.",
      "source_url": "https://tax.nv.gov/wp-content/uploads/2024/05/01-2023-Tax-Notes-Issue-194-compressed.pdf",
      "verified_at": "2026-07-03"
    },
    {
      "jurisdiction_id": "nv",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Nevada has no statewide property tax — real property is assessed and taxed locally by each county. Annual increases in a property owner's tax bill are limited by a partial abatement: capped at 3% for owner-occupied primary residences (and qualifying rentals) and 8% for other property, under NRS 361.4722–361.4723.",
      "source_url": "https://tax.nv.gov/wp-content/uploads/2024/06/FY-2024-2025-Redbook.pdf",
      "verified_at": "2026-07-03"
    },
    {
      "jurisdiction_id": "nv",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "info",
      "summary": "23.81 cents/gallon in statewide gasoline taxes and fees (23c state excise + 0.75c cleanup fee + 0.055c inspection fee); counties add option and indexed taxes — for FY27 (from July 1, 2026) county-added taxes total ~39.8c in Clark and ~67.8c in Washoe. Excludes the 18.4c federal tax.",
      "source_url": "https://dmv.nv.gov/fuel.htm",
      "verified_at": "2026-07-16"
    },
    {
      "jurisdiction_id": "nv",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "info",
      "summary": "No general sales-tax holiday. (Sole narrow exception: a Nevada Day–weekend exemption for Nevada National Guard members and their families.)",
      "source_url": "https://tax.nv.gov/faqs/nevada-national-guard-tax-holiday-faqs/",
      "verified_at": "2026-08-02"
    },
    {
      "jurisdiction_id": "nv",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "permitted",
      "summary": "No state income tax — \"The State of Nevada does not impose an individual or corporate income tax\" (Nevada Department of Taxation). Nevada does not tax wages, salaries, or other personal income.",
      "source_url": "https://tax.nv.gov/wp-content/uploads/2026/03/Nevada-Tax-Notes-March-2026.pdf",
      "verified_at": "2026-07-03"
    },
    {
      "jurisdiction_id": "nv.city.las_vegas",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.375% (6.85% NV state + 1.525% Clark County local) — the Clark County rate has been 8.375% since January 1, 2020 and applies county-wide, including Las Vegas.",
      "source_url": "https://tax.nv.gov/tax-types/sales-tax-use-tax/",
      "verified_at": "2026-07-28"
    },
    {
      "jurisdiction_id": "nv.county.carson_city",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.60% (6.85% NV state + 0.75% local) — county-wide rate.",
      "source_url": "https://tax.nv.gov/tax-types/sales-tax-use-tax/",
      "verified_at": "2026-07-05"
    },
    {
      "jurisdiction_id": "nv.county.churchill",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.60% (6.85% NV state + 0.75% local) — county-wide rate.",
      "source_url": "https://tax.nv.gov/tax-types/sales-tax-use-tax/",
      "verified_at": "2026-07-05"
    },
    {
      "jurisdiction_id": "nv.county.clark",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.375% (6.85% NV state + 1.525% local) in Las Vegas — county-wide rate.",
      "source_url": "https://tax.nv.gov/tax-types/sales-tax-use-tax/",
      "verified_at": "2026-07-28"
    },
    {
      "jurisdiction_id": "nv.county.douglas",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.10% (6.85% NV state + 0.25% local) — county-wide rate.",
      "source_url": "https://tax.nv.gov/tax-types/sales-tax-use-tax/",
      "verified_at": "2026-07-28"
    },
    {
      "jurisdiction_id": "nv.county.elko",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.10% (6.85% NV state + 0.25% local) — county-wide rate.",
      "source_url": "https://tax.nv.gov/tax-types/sales-tax-use-tax/",
      "verified_at": "2026-07-28"
    },
    {
      "jurisdiction_id": "nv.county.humboldt",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 6.85% (statewide minimum — no additional county rate) — county-wide rate.",
      "source_url": "https://tax.nv.gov/wp-content/uploads/2024/05/ADM-T047-State-Sales-Tax-Map.pdf",
      "verified_at": "2026-07-05"
    },
    {
      "jurisdiction_id": "nv.county.lander",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.10% (6.85% NV state + 0.25% local) — county-wide rate.",
      "source_url": "https://tax.nv.gov/tax-types/sales-tax-use-tax/",
      "verified_at": "2026-07-05"
    },
    {
      "jurisdiction_id": "nv.county.lyon",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.10% (6.85% NV state + 0.25% local) — county-wide rate.",
      "source_url": "https://tax.nv.gov/tax-types/sales-tax-use-tax/",
      "verified_at": "2026-07-28"
    },
    {
      "jurisdiction_id": "nv.county.nye",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.60% (6.85% NV state + 0.75% local) — county-wide rate.",
      "source_url": "https://tax.nv.gov/tax-types/sales-tax-use-tax/",
      "verified_at": "2026-07-05"
    },
    {
      "jurisdiction_id": "nv.county.storey",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.60% (6.85% NV state + 0.75% local) — county-wide rate.",
      "source_url": "https://tax.nv.gov/tax-types/sales-tax-use-tax/",
      "verified_at": "2026-07-05"
    },
    {
      "jurisdiction_id": "nv.county.washoe",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.265% (6.85% NV state + 1.415% local) in Reno — county-wide rate.",
      "source_url": "https://tax.nv.gov/tax-types/sales-tax-use-tax/",
      "verified_at": "2026-07-28"
    },
    {
      "jurisdiction_id": "nv.county.white_pine",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.725% (6.85% NV state + 0.875% local) — county-wide rate.",
      "source_url": "https://tax.nv.gov/tax-types/sales-tax-use-tax/",
      "verified_at": "2026-07-05"
    },
    {
      "jurisdiction_id": "ny",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "4.00% state rate plus county/city sales taxes — combined rates run 7% to 8.875% by jurisdiction (New York City 8.875%; most upstate counties 8%). Downstate rates include a 3/8% MCTD surcharge. Full per-jurisdiction table: DTF Publication 718.",
      "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf",
      "verified_at": "2026-07-17"
    },
    {
      "jurisdiction_id": "ny",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "info",
      "summary": "No statewide sales-tax holiday — but clothing and footwear under $110 per item are exempt from the state's 4% sales tax year-round.",
      "source_url": "https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/clothing_and_footwear.htm",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "ny",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Levied locally in New York: local assessors set assessed values (final assessment rolls published in most towns July 1), and school districts and municipalities bill on that value — rates vary widely by locality. STAR and senior/veterans/disability exemptions can lower the bill; assessments can be contested (grievance, then small-claims review by July 31).",
      "source_url": "https://www.tax.ny.gov/pit/property/propertyowners.htm",
      "verified_at": "2026-07-17"
    },
    {
      "jurisdiction_id": "ny",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "info",
      "summary": "23.85 cents/gallon in fixed state taxes on gasoline for 2026: 8¢ motor fuel excise + 0.05¢ petroleum testing fee + 15.8¢ petroleum business tax (the PBT adjusts every Jan. 1; it was 16.5¢ in 2025). State and local sales taxes are also charged at the pump. Excludes the 18.4¢ federal excise tax.",
      "source_url": "https://www.tax.ny.gov/pubs_and_bulls/publications/pub-908.htm",
      "verified_at": "2026-07-17"
    },
    {
      "jurisdiction_id": "ny",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "conditional",
      "summary": "Graduated state income tax: for tax year 2026, rates run 3.9% (lowest bracket) up to 10.9% on taxable income over $25,000,000 — among the highest top rates in the nation (Tax Law §601; further lower/middle-bracket cuts arrive in 2027). New York City residents pay an additional local income tax.",
      "source_url": "https://www.nysenate.gov/legislation/laws/TAX/601",
      "verified_at": "2026-07-17"
    },
    {
      "jurisdiction_id": "ny",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "permitted",
      "summary": "Groceries (food and food products sold by food stores) are exempt from sales tax. Exceptions are taxable: heated or prepared ready-to-eat food, sandwiches, carbonated beverages, and candy (Tax Law §1115(a)(1); TB-ST-283).",
      "source_url": "https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/food_sold_by_food_stores.htm",
      "verified_at": "2026-07-17"
    },
    {
      "jurisdiction_id": "ny.city.long_beach",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.625% (4% NY state + 4.25% Nassau County + 0.375% MCTD) — Long Beach imposes no separate city sales tax; the Nassau County rate applies.",
      "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf",
      "verified_at": "2026-07-14"
    },
    {
      "jurisdiction_id": "ny.city.new_york",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.875% (4.0% NY state + 4.5% NYC + 0.375% MCTD) — uniform across all five boroughs.",
      "source_url": "https://www.nyc.gov/site/finance/business/business-nys-sales-tax.page",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "ny.county.albany",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8% (4% NY state + 4% county).",
      "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf",
      "verified_at": "2026-07-14"
    },
    {
      "jurisdiction_id": "ny.county.bronx",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.875% (4% NY state + 4.5% NYC + 0.375% MCTD) — Bronx borough, part of NYC.",
      "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ny.county.columbia",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8% (4% NY state + 4% county).",
      "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf",
      "verified_at": "2026-07-14"
    },
    {
      "jurisdiction_id": "ny.county.erie",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.75% (4% NY state + 4.75% county).",
      "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ny.county.kings",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.875% (4% NY state + 4.5% NYC + 0.375% MCTD) — Brooklyn, part of NYC.",
      "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ny.county.monroe",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8% (4% NY state + 4% county).",
      "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ny.county.nassau",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.625% (4% NY state + 4.25% county + 0.375% MCTD).",
      "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ny.county.new_york",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.875% (4% NY state + 4.5% NYC + 0.375% MCTD) — Manhattan (New York County), part of NYC.",
      "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ny.county.onondaga",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8% (4% NY state + 4% county).",
      "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ny.county.orange",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.125% (4% NY state + 3.75% county + 0.375% MCTD).",
      "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ny.county.queens",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.875% (4% NY state + 4.5% NYC + 0.375% MCTD) — Queens borough, part of NYC.",
      "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ny.county.richmond",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.875% (4% NY state + 4.5% NYC + 0.375% MCTD) — Staten Island, part of NYC.",
      "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ny.county.schenectady",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8% (4% NY state + 4% county).",
      "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf",
      "verified_at": "2026-07-14"
    },
    {
      "jurisdiction_id": "ny.county.suffolk",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.625% (4% NY state + 4.25% county + 0.375% MCTD).",
      "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ny.county.westchester",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.375% county base (4% state + 4% county + 0.375% MCTD); Yonkers 8.875%.",
      "source_url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "oh",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "State sales and use tax is 5.75%. Counties and transit authorities may add local sales tax in increments up to a maximum of 3%, so the overall combined rate cannot exceed 8.75%.",
      "source_url": "https://tax.ohio.gov/business/sales-and-use-tax",
      "verified_at": "2026-07-13"
    },
    {
      "jurisdiction_id": "oh",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "permitted",
      "summary": "Sales-tax holiday Aug 7–9, 2026: clothing $75 or less, school supplies/instructional materials $20 or less (reverted to the traditional 3-day format after the 2024–25 expansion).",
      "source_url": "https://tax.ohio.gov/business/sales-and-use-tax/sales-tax-holiday",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "oh",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "info",
      "summary": "Flat 2.75% for 2026 (income at/below $26,050 owes $0); Ohio completed its move to a flat tax in 2026.",
      "source_url": "https://tax.ohio.gov/individual/resources/annual-tax-rates",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "oh",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Levied locally: tax applies to 35% of appraised (market) value times voted millage — a mill is $1 per $1,000 of assessed value. HB 920 \"effective rate\" reduction factors keep most bills from rising in step with property values; county auditors reappraise every 6 years (with a 3rd-year update). Rates vary by county and school district.",
      "source_url": "https://tax.ohio.gov/help-center/faqs/real-property-tax-general",
      "verified_at": "2026-07-17"
    },
    {
      "jurisdiction_id": "oh",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "permitted",
      "summary": "Groceries (food for off-premises consumption) are exempt from sales tax — the Ohio Constitution (art. XII, §3) bars taxing off-premises food (R.C. 5739.02(B)(2)). Soft drinks, alcohol, and dietary supplements are always taxable, and food eaten on the premises is taxable.",
      "source_url": "https://tax.ohio.gov/Portals/0/communications/information_releases/restinforelease8-14.pdf",
      "verified_at": "2026-07-17"
    },
    {
      "jurisdiction_id": "oh",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "info",
      "summary": "38.5 cents/gallon state motor-fuel tax for 2026; excludes the 18.4c federal tax.",
      "source_url": "https://tax.ohio.gov/excise/motor_fuel/tax_rates.aspx",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "oh.city.columbus",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.5% (5.75% OH state + 1.25% Franklin County + 0.5% COTA transit).",
      "source_url": "https://tax.ohio.gov/business/ohio-business-taxes/sales-and-use/rate-changes",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "oh.county.butler",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 6.50% (5.75% OH state + 0.75% county) — county-wide rate.",
      "source_url": "https://tax.ohio.gov/business/ohio-business-taxes/sales-and-use/rate-changes",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "oh.county.clermont",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 6.75% (5.75% OH state + 1.00% county) — county-wide rate.",
      "source_url": "https://tax.ohio.gov/business/ohio-business-taxes/sales-and-use/rate-changes",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "oh.county.cuyahoga",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.00% (5.75% OH state + 2.25% county/transit) — county-wide rate (Cleveland).",
      "source_url": "https://tax.ohio.gov/business/ohio-business-taxes/sales-and-use/rate-changes",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "oh.county.franklin",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.00% (5.75% OH state + 2.25% county/transit) — county-wide base rate (Columbus).",
      "source_url": "https://tax.ohio.gov/business/ohio-business-taxes/sales-and-use/rate-changes",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "oh.county.hamilton",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.80% (5.75% OH state + 2.05% county/transit) — county-wide rate (Cincinnati).",
      "source_url": "https://tax.ohio.gov/business/ohio-business-taxes/sales-and-use/rate-changes",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "oh.county.lake",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.25% (5.75% OH state + 1.50% county) — county-wide rate.",
      "source_url": "https://tax.ohio.gov/business/ohio-business-taxes/sales-and-use/rate-changes",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "oh.county.lorain",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 6.50% (5.75% OH state + 0.75% county) — county-wide rate.",
      "source_url": "https://tax.ohio.gov/business/ohio-business-taxes/sales-and-use/rate-changes",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "oh.county.lucas",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.75% (5.75% OH state + 2.00% county/transit) — county-wide rate (Toledo).",
      "source_url": "https://tax.ohio.gov/business/ohio-business-taxes/sales-and-use/rate-changes",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "oh.county.montgomery",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.50% (5.75% OH state + 1.75% county/transit) — county-wide rate (Dayton).",
      "source_url": "https://tax.ohio.gov/business/ohio-business-taxes/sales-and-use/rate-changes",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "oh.county.stark",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 6.50% (5.75% OH state + 0.75% county) — county-wide rate (Canton).",
      "source_url": "https://tax.ohio.gov/business/ohio-business-taxes/sales-and-use/rate-changes",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "oh.county.summit",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 6.75% (5.75% OH state + 1.00% county) — county-wide rate (Akron).",
      "source_url": "https://tax.ohio.gov/business/ohio-business-taxes/sales-and-use/rate-changes",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "oh.county.warren",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 6.75% (5.75% OH state + 1.00% county) — county-wide rate.",
      "source_url": "https://tax.ohio.gov/business/ohio-business-taxes/sales-and-use/rate-changes",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ok",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "County-administered ad valorem tax: the county assessor values real property at fair cash value and applies the county assessment percentage (set under Okla. Const. art. X, §8); millage rates vary by county and school district. Overseen by the Oklahoma Tax Commission Ad Valorem Division.",
      "source_url": "https://oklahoma.gov/tax/ad-valorem.html",
      "verified_at": "2026-07-17"
    },
    {
      "jurisdiction_id": "ok",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "permitted",
      "summary": "20.0 cents/gallon state gasoline tax for 2026 (19c excise + 1c underground-storage-tank fee); excludes the 18.4c federal tax.",
      "source_url": "https://oklahoma.gov/tax.html",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "ok",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "conditional",
      "summary": "State grocery tax eliminated Aug 2024 — but local sales taxes still apply to food (can top 5% in some cities).",
      "source_url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/infographics/SalesTaxHoliday.pdf",
      "verified_at": "2026-06-05"
    },
    {
      "jurisdiction_id": "ok",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "info",
      "summary": "Graduated with a 4.50% top rate for 2026 (cut from 4.75%; consolidated to 3 brackets under HB 2764).",
      "source_url": "https://oksenate.gov/press-releases/oklahoma-legislature-sends-comprehensive-tax-cuts-and-modernization-plan-governor",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "ok",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "permitted",
      "summary": "Sales-tax holiday Aug 7–9, 2026: clothing and footwear priced under $100 are exempt from state and local sales tax.",
      "source_url": "https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/infographics/SalesTaxHoliday.pdf",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "ok",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "4.5% state sales tax on gross receipts; counties and cities levy additional local sales taxes on top, so the combined rate varies by locality (delivered sales are taxed at the destination rate). Current city/county rates: OTC \"Rates and Codes\" charts and rate locator.",
      "source_url": "https://oklahoma.gov/tax/businesses/sales-use-tax.html",
      "verified_at": "2026-07-17"
    },
    {
      "jurisdiction_id": "ok.city.oklahoma_city",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.625% typical (4.5% OK state + ~4.125% city/county).",
      "source_url": "https://oklahoma.gov/tax/businesses/tax-types/business-sales-tax.html",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "ok.city.tulsa",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.517% typical (4.5% OK state + 0.367% Tulsa County + 3.65% city).",
      "source_url": "https://oklahoma.gov/tax/businesses/tax-types/business-sales-tax.html",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "ok.county.canadian",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.85% (4.5% OK state + 0.35% county + 4% city) — Yukon; varies by city within county.",
      "source_url": "https://oklahoma.gov/tax.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ok.county.cleveland",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.75% (4.5% OK state + 0.125% county + 4.125% city) — Norman; varies by city within county.",
      "source_url": "https://oklahoma.gov/tax.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ok.county.comanche",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.0% (4.5% OK state + 0.375% county + 4.125% city) — Lawton; varies by city within county.",
      "source_url": "https://oklahoma.gov/tax.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ok.county.creek",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.667% (4.5% OK state + 1.167% county + 4% city) — Sapulpa; varies by city within county.",
      "source_url": "https://oklahoma.gov/tax.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ok.county.garfield",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.1% (4.5% OK state + 0.35% county + 4.25% city) — Enid; varies by city within county.",
      "source_url": "https://oklahoma.gov/tax.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ok.county.muskogee",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.999% (4.5% OK state + 1.499% county + 4% city) — Muskogee; varies by city within county.",
      "source_url": "https://oklahoma.gov/tax.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ok.county.oklahoma",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.625% (4.5% OK state + 0% county + 4.125% city) — Oklahoma City; county levies no tax, varies by city.",
      "source_url": "https://oklahoma.gov/tax.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ok.county.payne",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.313% (4.5% OK state + 0.813% county + 4% city) — Stillwater; varies by city within county.",
      "source_url": "https://oklahoma.gov/tax.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ok.county.pottawatomie",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.995% (4.5% OK state + 1.495% county + 4% city) — Shawnee; varies by city within county.",
      "source_url": "https://oklahoma.gov/tax.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ok.county.rogers",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.0% (4.5% OK state + 1.5% county + 4% city) — Claremore; varies by city within county.",
      "source_url": "https://oklahoma.gov/tax.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ok.county.tulsa",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.517% (4.5% OK state + 0.367% county + 3.65% city) — Tulsa; varies by city within county.",
      "source_url": "https://oklahoma.gov/tax.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ok.county.wagoner",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.05% (4.5% OK state + 1.55% county + 4% city) — Wagoner; varies by city within county.",
      "source_url": "https://oklahoma.gov/tax.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "or",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "permitted",
      "summary": "Oregon has no general sales or use tax at all, so groceries are never taxed at any level.",
      "source_url": "https://www.oregon.gov/dor/programs/businesses/pages/sales-tax.aspx",
      "verified_at": "2026-07-17"
    },
    {
      "jurisdiction_id": "or",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "conditional",
      "summary": "Graduated with a high 9.90% top rate for 2026 (brackets from 4.75% to 9.90%). No state sales tax.",
      "source_url": "https://www.oregon.gov/dor/programs/individuals/pages/pit.aspx",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "or",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "info",
      "summary": "40.0 cents/gallon state motor-fuel tax (official posted ODOT rate); a 6c increase to 46c is pending voter approval (Measure 120, May 2026). Excludes the 18.4c federal tax.",
      "source_url": "https://www.oregon.gov/odot/ftg/pages/current%20fuel%20tax%20rates.aspx",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "or",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "permitted",
      "summary": "No state or local general sales tax in Oregon. (A vehicle use tax applies to new vehicles purchased outside the state, and Oregon law does not credit sales tax paid in other states.)",
      "source_url": "https://www.oregon.gov/dor/programs/businesses/pages/sales-tax.aspx",
      "verified_at": "2026-07-17"
    },
    {
      "jurisdiction_id": "or",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "County-administered: county assessors value property and collect the tax for 1,200+ local taxing districts. Tax applies to the lesser of real market value or maximum assessed value — MAV growth is capped at 3%/year (Measure 50) — with district permanent rate limits and Measure 5 category limits (\"compression\"), so bills do not track market value directly. Appeals go to the county Property Value Appeals Board by Dec. 31.",
      "source_url": "https://www.oregon.gov/dor/programs/property/Pages/Personal-Property.aspx",
      "verified_at": "2026-07-17"
    },
    {
      "jurisdiction_id": "or",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "info",
      "summary": "No sales-tax holiday (Oregon has no statewide sales tax).",
      "source_url": "https://www.oregon.gov/dor/Pages/index.aspx",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "or.city.portland",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "permitted",
      "summary": "No sales tax — Oregon levies neither a state nor a local sales tax.",
      "source_url": "https://www.oregon.gov/dor/programs/businesses/Pages/sales-tax.aspx",
      "verified_at": "2026-07-02"
    },
    {
      "jurisdiction_id": "pa",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "info",
      "summary": "Flat 3.07% individual income tax for 2026.",
      "source_url": "https://www.pa.gov/agencies/revenue/resources/tax-rates.html",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "pa",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Pennsylvania levies no state property tax; real estate is taxed by local districts (counties, municipalities, and school districts) on county-assessed values. The State Tax Equalization Board (STEB) sets each county's Common Level Ratio of assessed value to market value, used in assessment appeals and to equalize values for state education funding.",
      "source_url": "https://dced.pa.gov/local-government/boards-committees/steb-ted-faq/",
      "verified_at": "2026-07-18"
    },
    {
      "jurisdiction_id": "pa",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "permitted",
      "summary": "Food that is not ready-to-eat (groceries), along with candy and gum, is exempt from the 6% sales tax. Ready-to-eat/prepared food and food sold by a caterer or eating establishment are taxable.",
      "source_url": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax",
      "verified_at": "2026-07-18"
    },
    {
      "jurisdiction_id": "pa",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "info",
      "summary": "No sales-tax holiday.",
      "source_url": "https://www.pa.gov/agencies/revenue.html",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "pa",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "State sales and use tax is 6%. By law, an additional 1% local tax applies to purchases in Allegheny County and 2% in Philadelphia; Pennsylvania has no other general local sales tax.",
      "source_url": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax",
      "verified_at": "2026-07-13"
    },
    {
      "jurisdiction_id": "pa",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "conditional",
      "summary": "57.6 cents/gallon state tax for 2026 (oil-company franchise tax + excise) — the highest state gas tax in the nation; excludes the 18.4c federal tax.",
      "source_url": "https://www.pa.gov/agencies/revenue/resources/tax-rates/motor-fuel-tax-rates",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "pa.city.philadelphia",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.0% (6.0% PA state + 2.0% Philadelphia local) — the highest in Pennsylvania.",
      "source_url": "https://www.pa.gov/agencies/revenue/resources/tax-rates",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "ri",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "info",
      "summary": "40.0 cents/gallon state motor-fuel excise for 2026 (plus a ~1c environmental fee); excludes the 18.4c federal tax.",
      "source_url": "https://tax.ri.gov/tax-sections/sales-excise-taxes/motor-fuel-tax",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "ri",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "State sales and use tax is a flat 7% statewide; Rhode Island has no general local (county or city) sales tax. A separate 1% local meals and beverage tax applies at eating and drinking establishments.",
      "source_url": "https://tax.ri.gov/tax-sections/sales-excise-taxes/sales-use-tax",
      "verified_at": "2026-07-18"
    },
    {
      "jurisdiction_id": "ri",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "info",
      "summary": "No sales-tax holiday.",
      "source_url": "https://tax.ri.gov/guidance/information-and-faqs/general-faqs",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "ri",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "permitted",
      "summary": "Food and food ingredients for human consumption are exempt from the 7% sales tax (R.I. Gen. Laws 44-18-30(9)). Candy, soft drinks, dietary supplements, alcoholic beverages, tobacco, and prepared food/meals remain taxable.",
      "source_url": "https://tax.ri.gov/sites/g/files/xkgbur541/files/regulations/FINAL-REGS-2009/FoodandFoodIngredientsRegFinal-v2-02122010.pdf",
      "verified_at": "2026-07-18"
    },
    {
      "jurisdiction_id": "ri",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Rhode Island has no state property tax; real property is assessed and taxed locally by each city and town, overseen by the RI Division of Municipal Finance. Rates vary widely by municipality, and state law caps a municipality's annual property tax levy increase at 4% (R.I. Gen. Laws 44-5-2).",
      "source_url": "https://municipalfinance.ri.gov/financial-tax-data/property-tax-cap",
      "verified_at": "2026-07-18"
    },
    {
      "jurisdiction_id": "ri",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "info",
      "summary": "Graduated with a 5.99% top rate for 2026 (brackets from 3.75% to 5.99%).",
      "source_url": "https://tax.ri.gov/tax-sections/personal-income-tax",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "sc",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "permitted",
      "summary": "Unprepared food eligible for purchase with USDA food coupons is exempt from the 6% state sales tax (SC Code 12-36-2120(75)). The exemption does not apply to local sales taxes unless a locality specifically exempts food; prepared/hot foods, alcohol, and tobacco stay taxable at 6%.",
      "source_url": "https://dor.sc.gov/sales-use-tax-exemption-unprepared-foods",
      "verified_at": "2026-07-18"
    },
    {
      "jurisdiction_id": "sc",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "info",
      "summary": "Two-rate tax for 2026: 1.99% on income under $30,000 and 5.21% (top) on income $30,000+ (new structure under Act 110, replacing the prior graduated brackets).",
      "source_url": "https://dor.sc.gov/news/information-about-h-4216",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "sc",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "info",
      "summary": "28.75 cents/gallon state motor-fuel user fee for 2026; excludes the 18.4c federal tax.",
      "source_url": "https://dor.sc.gov/tax-index/motor-fuel",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "sc",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "permitted",
      "summary": "Sales-tax holiday Aug 7–9, 2026: clothing, footwear, school supplies, computers and certain bed/bath items exempt (no price cap on most items).",
      "source_url": "https://dor.sc.gov/communications/tax-free-weekend",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "sc",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "South Carolina has no statewide property tax; real and personal property are assessed and collected by local governments (with SCDOR assistance). Assessment ratios are set by law (SC Code 12-43-220): owner-occupied legal residences at 4% of fair market value and other real estate at 6%, with millage set locally. A Homestead Exemption covers the first $50,000 of value for homeowners age 65+, disabled, or blind.",
      "source_url": "https://dor.sc.gov/local-government-services",
      "verified_at": "2026-07-18"
    },
    {
      "jurisdiction_id": "sc",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Statewide sales and use tax is 6%. Counties may add voter-approved local sales taxes (Local Option, Capital Projects, School District, Transportation, and others, generally 1% each), so combined rates run about 6% to 9% by county.",
      "source_url": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes",
      "verified_at": "2026-07-18"
    },
    {
      "jurisdiction_id": "sc.county.aiken",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8% (6% SC state + 2% local) — county-wide rate.",
      "source_url": "https://dor.sc.gov/tax/sales",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "sc.county.anderson",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7% (6% SC state + 1% local) — county-wide rate.",
      "source_url": "https://dor.sc.gov/tax/sales",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "sc.county.beaufort",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 6% (6% SC state, no local sales tax) — county-wide rate.",
      "source_url": "https://dor.sc.gov/tax/sales",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "sc.county.berkeley",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9% (6% SC state + 3% local) — county-wide rate.",
      "source_url": "https://dor.sc.gov/tax/sales",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "sc.county.charleston",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9% (6% SC state + 3% local) — county-wide rate.",
      "source_url": "https://dor.sc.gov/tax/sales",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "sc.county.dorchester",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7% (6% SC state + 1% local) — county-wide rate.",
      "source_url": "https://dor.sc.gov/tax/sales",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "sc.county.greenville",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 6% (6% SC state, no local sales tax) — county-wide rate.",
      "source_url": "https://dor.sc.gov/tax/sales",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "sc.county.horry",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8% (6% SC state + 2% local) county-wide; 9% in Myrtle Beach.",
      "source_url": "https://dor.sc.gov/tax/sales",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "sc.county.lexington",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7% (6% SC state + 1% local) — county-wide rate.",
      "source_url": "https://dor.sc.gov/tax/sales",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "sc.county.richland",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8% (6% SC state + 2% local) — county-wide rate.",
      "source_url": "https://dor.sc.gov/tax/sales",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "sc.county.spartanburg",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7% (6% SC state + 1% local) — county-wide rate.",
      "source_url": "https://dor.sc.gov/tax/sales",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "sc.county.york",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7% (6% SC state + 1% local) — county-wide rate.",
      "source_url": "https://dor.sc.gov/tax/sales",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "sd",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "South Dakota collects no state property tax; the county Director of Equalization assesses property at full-and-true (market) value, which is equalized to 85% to set taxable value, and local taxing jurisdictions apply levies (dollars per thousand of taxable value). Owner-occupied homes get a reduced rate, and assessment-freeze/relief programs exist for the elderly and disabled.",
      "source_url": "https://dor.sd.gov/individuals/taxes/property-tax/",
      "verified_at": "2026-07-18"
    },
    {
      "jurisdiction_id": "sd",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "info",
      "summary": "No sales-tax holiday.",
      "source_url": "https://dor.sd.gov/individuals/taxes/sales-use-tax/",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "sd",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "restricted",
      "summary": "Groceries taxed at the full 4.2% state rate with no offsetting credit — the only state to do so (rate set to revert to 4.5% on 7/1/2027 absent new law).",
      "source_url": "https://dor.sd.gov/individuals/taxes/sales-use-tax/",
      "verified_at": "2026-06-05"
    },
    {
      "jurisdiction_id": "sd",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "permitted",
      "summary": "No state individual income tax — 0% on wages and all personal income.",
      "source_url": "https://dor.sd.gov/individuals/taxes/",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "sd",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "info",
      "summary": "30.0 cents/gallon in state taxes & fees (28c excise + 2c tank-inspection fee); excludes the 18.4c federal tax.",
      "source_url": "https://dor.sd.gov/individuals/taxes/motor-fuel/",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "sd",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "State sales and use tax is 4.2%. Municipalities may add a general municipal sales tax of up to 2% (plus a 1% municipal gross receipts tax on certain services), so combined rates reach about 6.2% in most towns.",
      "source_url": "https://dor.sd.gov/individuals/taxes/sales-use-tax/",
      "verified_at": "2026-07-18"
    },
    {
      "jurisdiction_id": "tn",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "permitted",
      "summary": "Back-to-school holiday Jul 24–26, 2026 (last full weekend of July): clothing ≤$100, school/art supplies ≤$100, computers ≤$1,500.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/sales-tax-holiday.html",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "tn",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "The general state sales tax rate is 7%. Each county and/or city adds a local option sales tax on top (commonly up to 2.75%), so combined rates run about 9% to 9.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax.html",
      "verified_at": "2026-07-18"
    },
    {
      "jurisdiction_id": "tn",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "conditional",
      "summary": "Groceries taxed at a reduced 4% state rate (plus local); repeal bills are pending.",
      "source_url": "https://comptroller.tn.gov/office-functions/pa/property-taxes/how-to-figure-your-tax-bill.html",
      "verified_at": "2026-06-05"
    },
    {
      "jurisdiction_id": "tn",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Tennessee has no state property tax; the county assessor appraises property, a state-set assessment ratio is applied (residential and farm at 25% of appraised value, commercial/industrial at 40%), and the county commission sets the local tax rate per $100 of assessed value.",
      "source_url": "https://comptroller.tn.gov/office-functions/pa/property-taxes/how-to-figure-your-tax-bill.html",
      "verified_at": "2026-07-18"
    },
    {
      "jurisdiction_id": "tn",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "permitted",
      "summary": "No state individual income tax — 0% on wages and investment income (the Hall tax on interest/dividends was fully repealed in 2021).",
      "source_url": "https://www.tn.gov/revenue/taxes/hall-income-tax.html",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "tn",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "info",
      "summary": "27.4 cents/gallon in state taxes & fees (26c gasoline tax + 1c special petroleum tax + 0.4c environmental fee); excludes the 18.4c federal tax.",
      "source_url": "https://www.tn.gov/revenue/taxes/motor-fuel-taxes/due-dates-and-tax-rates.html",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "tn.city.knoxville",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "Combined sales tax 9.25% (7.0% TN state + 2.25% local option — the Knoxville city rate matches the Knox County rate) — per the Tennessee DOR local sales tax rate table (currently effective records in the Streamlined Sales Tax rate file).",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-26"
    },
    {
      "jurisdiction_id": "tn.city.memphis",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "Combined sales tax 9.75% (7.0% TN state + 2.25% Shelby County + 0.5% city) — near the top of TN rates.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-tax-rates.html",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "tn.city.nashville",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "Combined sales tax in Nashville/Davidson County is 9.75% — 7.0% Tennessee state, a 2.25% local option tax, and a separate 0.5% transit surcharge stacked on top, effective February 1, 2025. The local option portion applies only to the first $1,600 of each item. Unprepared food is taxed at 6.25%, and some downtown CBID purchases carry an extra 0.5%.",
      "source_url": "https://www.nashville.gov/sites/default/files/2025-10/FY26_RevenueOverview.pdf",
      "verified_at": "2026-07-28"
    },
    {
      "jurisdiction_id": "tn.county.benton",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.blount",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local) — Maryville; county-wide local rate uniform.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "tn.county.bradley",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.carroll",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.carter",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.chester",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.claiborne",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.25% (7.0% TN state + 2.25% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.clay",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.crockett",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.davidson",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local incl. 0.5% transit surcharge eff. 2/1/2025) — Nashville.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "tn.county.decatur",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.5% (7.0% TN state + 2.5% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.dekalb",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.fentress",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.5% (7.0% TN state + 2.5% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.grainger",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.greene",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.grundy",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.25% (7.0% TN state + 2.25% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.hamilton",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.25% (7.0% TN state + 2.25% local) — Chattanooga; county-wide local rate uniform.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "tn.county.hancock",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.0% (7.0% TN state + 2.0% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.hardeman",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.hardin",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.hawkins",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.haywood",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.henderson",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.hickman",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.houston",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.humphreys",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.jackson",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.knox",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.25% (7.0% TN state + 2.25% local) — Knoxville; county-wide local rate uniform.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "tn.county.lake",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.lawrence",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.lewis",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.macon",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.mcnairy",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.25% (7.0% TN state + 2.25% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.montgomery",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.5% (7.0% TN state + 2.5% local) — Clarksville; county-wide local rate uniform.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "tn.county.moore",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.5% (7.0% TN state + 2.5% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.morgan",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.0% (7.0% TN state + 2.0% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.obion",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.overton",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.5% (7.0% TN state + 2.5% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.perry",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.5% (7.0% TN state + 2.5% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.pickett",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.rutherford",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local) — Murfreesboro; county-wide local rate uniform.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "tn.county.sevier",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local) — Sevierville; county-wide local rate uniform.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "tn.county.shelby",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.25% (7.0% TN state + 2.25% local) — Memphis; county-wide local rate uniform.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "tn.county.stewart",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.25% (7.0% TN state + 2.25% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.sumner",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.25% (7.0% TN state + 2.25% local) — Gallatin; county-wide local rate uniform.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "tn.county.trousdale",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.25% (7.0% TN state + 2.25% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.unicoi",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.union",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.25% (7.0% TN state + 2.25% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.van_buren",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.washington",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.5% (7.0% TN state + 2.5% local) — Johnson City; county-wide local rate uniform.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "tn.county.wayne",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.weakley",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.white",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.25% (7.0% TN state + 2.25% local). County-wide local-option rate; TN caps local sales tax at 2.75%.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html",
      "verified_at": "2026-07-07"
    },
    {
      "jurisdiction_id": "tn.county.williamson",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local) — Franklin; county-wide local rate uniform.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "tn.county.wilson",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.75% (7.0% TN state + 2.75% local) — Lebanon; county-wide local rate uniform.",
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax.html",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "tx",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "permitted",
      "summary": "Groceries (food products such as flour, bread, milk, eggs, fruits, and vegetables) are exempt from sales tax (Tax Code Sec. 151.314). Soft drinks, candy, prepared/hot food, and individual-sized snack portions are taxable.",
      "source_url": "https://comptroller.texas.gov/taxes/publications/96-280.php",
      "verified_at": "2026-07-19"
    },
    {
      "jurisdiction_id": "tx",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Texas levies no state property tax - the Comptroller neither collects property tax nor sets rates. Property is appraised by local appraisal districts and taxed by local units (school districts, counties, cities, special districts), which set the rates. Questions go to your local appraisal district or tax assessor-collector.",
      "source_url": "https://comptroller.texas.gov/taxes/property-tax/",
      "verified_at": "2026-07-19"
    },
    {
      "jurisdiction_id": "tx",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "State sales and use tax is 6.25%. Local taxing jurisdictions (cities, counties, transit authorities, special-purpose districts) may add up to 2%, for a maximum combined rate of 8.25%.",
      "source_url": "https://comptroller.texas.gov/taxes/sales/index.php",
      "verified_at": "2026-07-13"
    },
    {
      "jurisdiction_id": "tx",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "permitted",
      "summary": "No state individual income tax — 0% on wages and all personal income.",
      "source_url": "https://comptroller.texas.gov/taxes/",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "tx",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "permitted",
      "summary": "20.0 cents/gallon state gasoline tax (flat 20c); excludes the 18.4c federal tax.",
      "source_url": "https://comptroller.texas.gov/taxes/motor-fuel/",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "tx",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "permitted",
      "summary": "Three 2026 holidays: Emergency Prep (Apr 25–27), Energy Star & water-efficient products (May 23–25), and Back-to-School clothing/supplies/backpacks under $100 (Aug 7–9).",
      "source_url": "https://comptroller.texas.gov/taxes/publications/98-490/",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "tx.city.arlington",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.25% (6.25% TX state + 2.0% city/special) — Texas statutory max.",
      "source_url": "https://comptroller.texas.gov/taxes/sales/city.php",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "tx.city.austin",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.25% (6.25% TX state + 1.0% city + 1.0% CapMetro transit) — Texas statutory max.",
      "source_url": "https://comptroller.texas.gov/taxes/sales/city.php",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "tx.city.corpus_christi",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.25% (6.25% TX state + 1.375% city + 0.5% MTA transit + 0.125% crime control district) — Texas statutory max.",
      "source_url": "https://comptroller.texas.gov/taxes/sales/city.php",
      "verified_at": "2026-07-13"
    },
    {
      "jurisdiction_id": "tx.city.dallas",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.25% (6.25% TX state + 1.0% city + 1.0% DART transit) — Texas statutory max.",
      "source_url": "https://comptroller.texas.gov/taxes/sales/city.php",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "tx.city.el_paso",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.25% (6.25% TX state + 1.0% city + 0.5% county + 0.5% special) — Texas statutory max.",
      "source_url": "https://comptroller.texas.gov/taxes/sales/city.php",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "tx.city.fort_worth",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.25% (6.25% TX state + 1.0% city + 1.0% transit/special) — Texas statutory max.",
      "source_url": "https://comptroller.texas.gov/taxes/sales/city.php",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "tx.city.houston",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.25% (6.25% TX state + 1.0% city + 1.0% METRO transit) — the Texas statutory maximum. A few addresses inside Houston city limits fall outside the METRO transit district and are 7.25%, so check an exact address with the Comptroller's Sales Tax Rate Locator.",
      "source_url": "https://comptroller.texas.gov/taxes/sales/city.php",
      "verified_at": "2026-07-30"
    },
    {
      "jurisdiction_id": "tx.city.plano",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.25% (6.25% TX state + 1.0% city + 1.0% DART transit) — Texas statutory max.",
      "source_url": "https://comptroller.texas.gov/taxes/sales/city.php",
      "verified_at": "2026-07-13"
    },
    {
      "jurisdiction_id": "tx.city.san_antonio",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.25% (6.25% TX state + 1.125% city + 0.875% special/transit) — Texas statutory max.",
      "source_url": "https://comptroller.texas.gov/taxes/sales/city.php",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "tx.county.bexar",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax up to 8.25% (6.25% TX state + up to 2.00% local) — San Antonio reach the 8.25% cap.",
      "source_url": "https://comptroller.texas.gov/taxes/sales/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "tx.county.borden",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.25% county-wide (6.25% TX state + 1.0% Borden County tax, eff. 10/1/2023); city/SPD taxes may raise the rate up to the 8.25% cap.",
      "source_url": "https://comptroller.texas.gov/taxes/sales/county.php",
      "verified_at": "2026-07-13"
    },
    {
      "jurisdiction_id": "tx.county.collin",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax up to 8.25% (6.25% TX state + up to 2.00% local) — Plano/McKinney/Frisco reach the 8.25% cap.",
      "source_url": "https://comptroller.texas.gov/taxes/sales/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "tx.county.dallas",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax up to 8.25% (6.25% TX state + up to 2.00% local) — Dallas and most cities reach the 8.25% cap.",
      "source_url": "https://comptroller.texas.gov/taxes/sales/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "tx.county.denton",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax up to 8.25% (6.25% TX state + up to 2.00% local) — Denton and most cities reach the 8.25% cap.",
      "source_url": "https://comptroller.texas.gov/taxes/sales/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "tx.county.el_paso",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax up to 8.25% (6.25% TX state + up to 2.00% local) — City of El Paso reach the 8.25% cap.",
      "source_url": "https://comptroller.texas.gov/taxes/sales/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "tx.county.fort_bend",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax up to 8.25% (6.25% TX state + up to 2.00% local) — most cities reach the 8.25% cap.",
      "source_url": "https://comptroller.texas.gov/taxes/sales/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "tx.county.harris",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax up to 8.25% (6.25% TX state + up to 2.00% local) — Houston and most cities reach the 8.25% cap.",
      "source_url": "https://comptroller.texas.gov/taxes/sales/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "tx.county.hidalgo",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax up to 8.25% (6.25% TX state + up to 2.00% local) — McAllen and most cities reach the 8.25% cap.",
      "source_url": "https://comptroller.texas.gov/taxes/sales/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "tx.county.kent",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 6.25% county-wide (6.25% TX state; no Kent County sales tax); city/SPD taxes may add up to 2.00% (8.25% cap).",
      "source_url": "https://comptroller.texas.gov/taxes/sales/county.php",
      "verified_at": "2026-07-13"
    },
    {
      "jurisdiction_id": "tx.county.montgomery",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax up to 8.25% (6.25% TX state + up to 2.00% local) — Conroe and most cities reach the 8.25% cap.",
      "source_url": "https://comptroller.texas.gov/taxes/sales/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "tx.county.roberts",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 6.25% county-wide (6.25% TX state; no Roberts County sales tax); city/SPD taxes may add up to 2.00% (8.25% cap).",
      "source_url": "https://comptroller.texas.gov/taxes/sales/county.php",
      "verified_at": "2026-07-13"
    },
    {
      "jurisdiction_id": "tx.county.tarrant",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax up to 8.25% (6.25% TX state + up to 2.00% local) — Fort Worth/Arlington reach the 8.25% cap.",
      "source_url": "https://comptroller.texas.gov/taxes/sales/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "tx.county.travis",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax up to 8.25% (6.25% TX state + up to 2.00% local) — Austin reach the 8.25% cap.",
      "source_url": "https://comptroller.texas.gov/taxes/sales/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "tx.county.williamson",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax up to 8.25% (6.25% TX state + up to 2.00% local) — Round Rock/Georgetown reach the 8.25% cap.",
      "source_url": "https://comptroller.texas.gov/taxes/sales/",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ut",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Every Utah location charges at least 6.10% (4.70% state + 0.15% state Medicaid-expansion rate + 1.00% local option + 0.25% county option). Transit, highway, resort and similar local add-ons raise the combined rate in many cities, so it varies by location - see the Tax Commission rate charts. Unprepared grocery food is taxed at a reduced 3.0% rate statewide instead.",
      "source_url": "https://tax.utah.gov/business/sales-tax/sales/rates/",
      "verified_at": "2026-07-19"
    },
    {
      "jurisdiction_id": "ut",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "info",
      "summary": "31.9 cents/gallon state motor-fuel tax in effect July 1-Dec 31, 2026 - temporarily reduced from the 37.9c rate that applied Jan 1-Jun 30, 2026, per the Utah State Tax Commission rate table (listed as a separate Jul-Dec 2026 rate). Excludes the 18.4c federal tax.",
      "source_url": "https://tax.utah.gov/business/other-taxes/fuel/rates/",
      "verified_at": "2026-07-02"
    },
    {
      "jurisdiction_id": "ut",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "info",
      "summary": "No sales-tax holiday.",
      "source_url": "https://tax.utah.gov/sales",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "ut",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Locally assessed by county assessors with Tax Commission oversight under the certified-tax-rate process. A primary residence (plus up to one acre) is exempt on 45% of fair market value, so tax applies to only 55% (Utah Const. art. XIII sec. 3); rates vary by the taxing entities where the property sits. Bills and payments are handled by county officials.",
      "source_url": "https://tax.utah.gov/propertytax/tax-relief/primary-residential-exemption/",
      "verified_at": "2026-07-19"
    },
    {
      "jurisdiction_id": "ut",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "conditional",
      "summary": "Groceries taxed at a reduced 3% combined rate (1.75% state + 1.25% local).",
      "source_url": "https://tax.utah.gov/business/sales-tax/other-sales-tax/food-rate/",
      "verified_at": "2026-07-13"
    },
    {
      "jurisdiction_id": "ut",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "info",
      "summary": "Flat 4.45% (reduced from 4.55% effective tax year 2026).",
      "source_url": "https://incometax.utah.gov/paying/tax-rates",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "ut.county.cache",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.30% in Logan (4.85% state + local/transit). County's largest city.",
      "source_url": "https://tax.utah.gov/sales/rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ut.county.davis",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.25% in Layton (4.85% state + local/transit); Bountiful/Clearfield same.",
      "source_url": "https://tax.utah.gov/sales/rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ut.county.iron",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 6.75% in Cedar City (4.85% state + local); unincorporated county 6.65%.",
      "source_url": "https://tax.utah.gov/sales/rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ut.county.salt_lake",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.45% in Salt Lake City (4.85% state + local/transit). Other cities (West Valley) ~7.45%.",
      "source_url": "https://tax.utah.gov/sales/rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ut.county.summit",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.55% in Park City (4.85% state + resort/transit); county's largest city.",
      "source_url": "https://tax.utah.gov/sales/rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ut.county.tooele",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.0% in Tooele (4.85% state + local); unincorporated county 6.6%.",
      "source_url": "https://tax.utah.gov/sales/rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ut.county.utah",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.45% in Provo (4.85% state + local/transit); Orem/Lehi same.",
      "source_url": "https://tax.utah.gov/sales/rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ut.county.washington",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 6.75% in St. George (4.85% state + local). County's largest city.",
      "source_url": "https://tax.utah.gov/sales/rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "ut.county.weber",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.25% in Ogden (4.85% state + local/transit); Roy same.",
      "source_url": "https://tax.utah.gov/sales/rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "va",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "permitted",
      "summary": "One combined 3-day holiday Aug 7–9, 2026 (first Fri–Sun of August): school supplies ≤$20, clothing/footwear ≤$100, hurricane/emergency-prep items, and Energy Star/WaterSense products ≤$2,500.",
      "source_url": "https://www.tax.virginia.gov/virginia-sales-tax-holiday",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "va",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "conditional",
      "summary": "State grocery tax eliminated Jan 1, 2023 — but a 1% local option tax still applies to food in most areas.",
      "source_url": "https://www.dmv.virginia.gov/businesses/tax-act/wholesale/tax-rates",
      "verified_at": "2026-06-05"
    },
    {
      "jurisdiction_id": "va",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "info",
      "summary": "About 41.6 cents/gallon in state taxes & fees (excise indexed annually plus a storage-tank fee); excludes the 18.4c federal tax.",
      "source_url": "https://www.dmv.virginia.gov/businesses/tax-act/wholesale/tax-rates",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "va",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Virginia levies no state tax on real estate - property taxes are local taxes administered by each city, county, and town, and rates differ by locality. Questions about real estate or personal property tax go to your local tax office.",
      "source_url": "https://www.tax.virginia.gov/property-tax-and-real-estate-tax-questions",
      "verified_at": "2026-07-19"
    },
    {
      "jurisdiction_id": "va",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "info",
      "summary": "Graduated; top rate 5.75% (brackets 2% / 3% / 5% / 5.75%, top rate starts at $17,000).",
      "source_url": "https://www.tax.virginia.gov/income-tax-calculator",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "va",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Statewide minimum sales and use tax is 5.3% (4.3% state + 1.0% mandatory local). It is higher in some regions: 6% in Northern Virginia, Hampton Roads, and Central Virginia; 6.3% in several southern localities; and 7% in the Historic Triangle (Williamsburg, James City County, York County). Groceries and certain personal-hygiene items are taxed at 1% statewide.",
      "source_url": "https://www.tax.virginia.gov/retail-sales-and-use-tax",
      "verified_at": "2026-07-13"
    },
    {
      "jurisdiction_id": "va.city.virginia_beach",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 6.0% (4.3% VA state + 1.0% local + 0.7% Hampton Roads regional).",
      "source_url": "https://www.tax.virginia.gov/retail-sales-and-use-tax",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "va.county.bland",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 5.3% (4.3% VA state + 1.0% local) — Virginia's general rate; no regional or additional local-option tax applies in this county.",
      "source_url": "https://www.tax.virginia.gov/retail-sales-and-use-tax",
      "verified_at": "2026-07-06"
    },
    {
      "jurisdiction_id": "va.county.buchanan",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 5.3% (4.3% VA state + 1.0% local) — Virginia's general rate; no regional or additional local-option tax applies in this county.",
      "source_url": "https://www.tax.virginia.gov/retail-sales-and-use-tax",
      "verified_at": "2026-07-06"
    },
    {
      "jurisdiction_id": "va.county.charlotte",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 6.3% (4.3% VA state + 1.0% local + 1.0% additional local-option tax).",
      "source_url": "https://www.tax.virginia.gov/retail-sales-and-use-tax",
      "verified_at": "2026-07-06"
    },
    {
      "jurisdiction_id": "va.county.craig",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 5.3% (4.3% VA state + 1.0% local) — Virginia's general rate; no regional or additional local-option tax applies in this county.",
      "source_url": "https://www.tax.virginia.gov/retail-sales-and-use-tax",
      "verified_at": "2026-07-06"
    },
    {
      "jurisdiction_id": "va.county.grayson",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 5.3% (4.3% VA state + 1.0% local) — Virginia's general rate; no regional or additional local-option tax applies in this county.",
      "source_url": "https://www.tax.virginia.gov/retail-sales-and-use-tax",
      "verified_at": "2026-07-06"
    },
    {
      "jurisdiction_id": "va.county.highland",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 5.3% (4.3% VA state + 1.0% local) — Virginia's general rate; no regional or additional local-option tax applies in this county.",
      "source_url": "https://www.tax.virginia.gov/retail-sales-and-use-tax",
      "verified_at": "2026-07-06"
    },
    {
      "jurisdiction_id": "va.county.lee",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 5.3% (4.3% VA state + 1.0% local) — Virginia's general rate; no regional or additional local-option tax applies in this county.",
      "source_url": "https://www.tax.virginia.gov/retail-sales-and-use-tax",
      "verified_at": "2026-07-06"
    },
    {
      "jurisdiction_id": "va.county.patrick",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 6.3% (4.3% VA state + 1.0% local + 1.0% additional local-option tax).",
      "source_url": "https://www.tax.virginia.gov/retail-sales-and-use-tax",
      "verified_at": "2026-07-06"
    },
    {
      "jurisdiction_id": "va.county.russell",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 5.3% (4.3% VA state + 1.0% local) — Virginia's general rate; no regional or additional local-option tax applies in this county.",
      "source_url": "https://www.tax.virginia.gov/retail-sales-and-use-tax",
      "verified_at": "2026-07-06"
    },
    {
      "jurisdiction_id": "vt",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "info",
      "summary": "About 32.0 cents/gallon in state taxes & fees (12.1c excise plus the motor-fuel assessment and fees); excludes the 18.4c federal tax.",
      "source_url": "https://tax.vermont.gov/business/fuel-tax",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "vt",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "permitted",
      "summary": "Food, food products, and beverages are exempt from sales and use tax (32 V.S.A. sec. 9741(13)) - with the exception of soft drinks, which have been taxable since July 1, 2015.",
      "source_url": "https://tax.vermont.gov/exempt-items",
      "verified_at": "2026-07-19"
    },
    {
      "jurisdiction_id": "vt",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "State sales tax is 6% (use tax at the same rate). Municipalities may vote a 1% local option sales tax - in those towns (Burlington, Montpelier, Stowe, and roughly 30 others) the combined rate is 7%.",
      "source_url": "https://tax.vermont.gov/business/sales-and-use-tax",
      "verified_at": "2026-07-19"
    },
    {
      "jurisdiction_id": "vt",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "info",
      "summary": "No sales-tax holiday.",
      "source_url": "https://tax.vermont.gov/business/sales-and-use-tax",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "vt",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "info",
      "summary": "Graduated; top rate 8.75% (brackets 3.35% / 6.60% / 7.60% / 8.75%).",
      "source_url": "https://tax.vermont.gov/individuals/personal-income-tax/rates",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "vt",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Vermont property tax has two layers: a statewide education property tax with separate homestead and nonhomestead rates set per town each year based on school budgets (the Dept. of Taxes publishes the rates by town annually), plus municipal property taxes. Rates vary town to town.",
      "source_url": "https://tax.vermont.gov/ed-rates",
      "verified_at": "2026-07-19"
    },
    {
      "jurisdiction_id": "wa",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "conditional",
      "summary": "56.5 cents/gallon state gasoline tax effective July 1, 2026 (diesel 59.5c) - up 1.1c under the first automatic annual inflation adjustment enacted in 2025; among the highest in the nation, per the DOL July-Dec 2026 rate table. Separate Climate Commitment Act carbon costs add more at the pump. Excludes the 18.4c federal tax.",
      "source_url": "https://dol.wa.gov/vehicles-and-boats/prorate-and-fuel-tax/fuel-tax/fuel-tax-refunds",
      "verified_at": "2026-07-02"
    },
    {
      "jurisdiction_id": "wa",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Administered locally: county assessors appraise property at 100% of true and fair market value and county treasurers collect; the Department of Revenue oversees but does not collect. It is the top funding source for schools, fire, libraries and parks (about 30% of state/local taxes). Exemptions and deferrals exist for qualifying seniors and people with disabilities.",
      "source_url": "https://dor.wa.gov/taxes-rates/property-tax",
      "verified_at": "2026-07-19"
    },
    {
      "jurisdiction_id": "wa",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "permitted",
      "summary": "Most grocery food ('food and food ingredients') is exempt from retail sales tax (RCW 82.08.0293); the exemption does not cover prepared food or soft drinks, which are taxed.",
      "source_url": "https://dor.wa.gov/taxes-rates/retail-sales-tax/retail-sales-and-use-tax-exemptions",
      "verified_at": "2026-07-19"
    },
    {
      "jurisdiction_id": "wa",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "State retail sales tax is 6.5%; cities and counties add a local portion that varies by location, and sellers collect at the rate where the customer receives the goods or services - so the combined rate depends on the delivery location (use the DOR Tax Rate Lookup for an exact address).",
      "source_url": "https://dor.wa.gov/taxes-rates/retail-sales-tax",
      "verified_at": "2026-07-19"
    },
    {
      "jurisdiction_id": "wa",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "permitted",
      "summary": "No tax on wage/salary income. Note: a 7% state tax applies to long-term capital gains above ~$270,000 (2026); wages themselves remain untaxed.",
      "source_url": "https://dor.wa.gov/taxes-rates/other-taxes/capital-gains-tax",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "wa",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "info",
      "summary": "No sales-tax holiday. The Department of Revenue's complete list of retail sales and use tax exemptions contains no holiday — Washington grants exemptions by category (such as groceries and prescription drugs), not by date.",
      "source_url": "https://dor.wa.gov/taxes-rates/retail-sales-tax/retail-sales-and-use-tax-exemptions",
      "verified_at": "2026-07-30"
    },
    {
      "jurisdiction_id": "wa.city.auburn",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "Combined sales tax 10.5% (6.5% WA state + 4.0% local) effective July 1, 2026 (Q3 2026).",
      "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx",
      "verified_at": "2026-07-03"
    },
    {
      "jurisdiction_id": "wa.city.bellevue",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "Combined sales tax 10.3% (6.5% WA state + 3.8% local) effective July 1, 2026 (Q3 2026).",
      "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx",
      "verified_at": "2026-07-03"
    },
    {
      "jurisdiction_id": "wa.city.kennewick",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "Combined sales tax 8.8% (6.5% WA state + 2.3% local) effective July 1, 2026 (Q3 2026).",
      "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx",
      "verified_at": "2026-07-03"
    },
    {
      "jurisdiction_id": "wa.city.kent",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "Combined sales tax 10.4% (6.5% WA state + 3.9% local) effective July 1, 2026 (Q3 2026).",
      "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx",
      "verified_at": "2026-07-03"
    },
    {
      "jurisdiction_id": "wa.city.lakewood",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "Combined sales tax 10.3% (6.5% WA state + 3.8% local) effective July 1, 2026 (Q3 2026).",
      "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx",
      "verified_at": "2026-07-03"
    },
    {
      "jurisdiction_id": "wa.city.lynden",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "Combined sales tax 9.3% (6.5% WA state + 2.8% local) effective July 1, 2026 (Q3 2026).",
      "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx",
      "verified_at": "2026-07-03"
    },
    {
      "jurisdiction_id": "wa.city.mercer_island",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "Combined sales tax 10.3% (6.5% WA state + 3.8% local) effective July 1, 2026 (Q3 2026).",
      "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx",
      "verified_at": "2026-07-03"
    },
    {
      "jurisdiction_id": "wa.city.olympia",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "Combined sales tax 10.0% (6.5% WA state + 3.5% local) effective July 1, 2026 (Q3 2026).",
      "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx",
      "verified_at": "2026-07-03"
    },
    {
      "jurisdiction_id": "wa.city.pasco",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "Combined sales tax 8.9% (6.5% WA state + 2.4% local) effective July 1, 2026 (Q3 2026).",
      "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx",
      "verified_at": "2026-07-03"
    },
    {
      "jurisdiction_id": "wa.city.renton",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "Combined sales tax 10.5% (6.5% WA state + 4.0% local) effective July 1, 2026 (Q3 2026).",
      "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx",
      "verified_at": "2026-07-03"
    },
    {
      "jurisdiction_id": "wa.city.richland",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "Combined sales tax 8.8% (6.5% WA state + 2.3% local) effective July 1, 2026 (Q3 2026).",
      "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx",
      "verified_at": "2026-07-03"
    },
    {
      "jurisdiction_id": "wa.city.seattle",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "Combined sales tax 10.55% (6.5% WA state + 4.05% King County/city/transit) — rose from 10.35% on Jan 1, 2026; among the highest in the US.",
      "source_url": "https://dor.wa.gov/taxes-rates/sales-use-tax-rates/local-sales-use-tax",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "wa.city.spokane",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "Combined sales tax 9.1% (6.5% WA state + 2.6% local) effective July 1, 2026 (Q3 2026).",
      "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx",
      "verified_at": "2026-07-03"
    },
    {
      "jurisdiction_id": "wa.city.spokane_valley",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "Combined sales tax 9.0% (6.5% WA state + 2.5% local) effective July 1, 2026 (Q3 2026).",
      "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx",
      "verified_at": "2026-07-03"
    },
    {
      "jurisdiction_id": "wa.city.tacoma",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "Combined sales tax 10.5% (6.5% WA state + 4.0% local) effective July 1, 2026 (Q3 — includes the new Pierce County local law-enforcement tax).",
      "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx",
      "verified_at": "2026-07-02"
    },
    {
      "jurisdiction_id": "wa.city.vancouver",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "Combined sales tax 8.9% (6.5% WA state + 2.4% local) effective July 1, 2026 (Q3 2026).",
      "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx",
      "verified_at": "2026-07-03"
    },
    {
      "jurisdiction_id": "wa.city.west_richland",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "conditional",
      "summary": "Combined sales tax 8.7% (6.5% WA state + 2.2% local) effective July 1, 2026 (Q3 2026).",
      "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx",
      "verified_at": "2026-07-03"
    },
    {
      "jurisdiction_id": "wa.county.benton",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.80% (6.50% WA state + 2.30% local) in Kennewick; varies within county by city.",
      "source_url": "https://dor.wa.gov/taxes-rates/sales-and-use-tax-rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "wa.county.clark",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.9% (6.5% WA state + 2.4% local) in Vancouver, per the WA DOR rate lookup (Q3 2026); varies within county by city.",
      "source_url": "https://dor.wa.gov/taxes-rates/sales-and-use-tax-rates",
      "verified_at": "2026-07-06"
    },
    {
      "jurisdiction_id": "wa.county.cowlitz",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.20% (6.50% WA state + 1.70% local) in Longview; varies within county by city.",
      "source_url": "https://dor.wa.gov/taxes-rates/sales-and-use-tax-rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "wa.county.king",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.55% (6.50% WA state + 4.05% local) in Seattle; varies within county by city.",
      "source_url": "https://dor.wa.gov/taxes-rates/sales-and-use-tax-rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "wa.county.kitsap",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.20% (6.50% WA state + 2.70% local) in Bremerton; varies within county by city.",
      "source_url": "https://dor.wa.gov/taxes-rates/sales-and-use-tax-rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "wa.county.pierce",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.5% (6.50% WA state + 4.00% local) in Tacoma effective July 1, 2026; varies within county by city.",
      "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx",
      "verified_at": "2026-07-02"
    },
    {
      "jurisdiction_id": "wa.county.skagit",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.0% (6.50% WA state + 2.50% local) in Mount Vernon effective July 1, 2026; varies within county by city.",
      "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx",
      "verified_at": "2026-07-02"
    },
    {
      "jurisdiction_id": "wa.county.snohomish",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.90% (6.50% WA state + 3.40% local) in Everett; varies within county by city.",
      "source_url": "https://dor.wa.gov/taxes-rates/sales-and-use-tax-rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "wa.county.spokane",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.10% (6.50% WA state + 2.60% local) in Spokane; varies within county by city.",
      "source_url": "https://dor.wa.gov/taxes-rates/sales-and-use-tax-rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "wa.county.thurston",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 10.0% (6.50% WA state + 3.50% local) in Olympia effective July 1, 2026; varies within county by city.",
      "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx",
      "verified_at": "2026-07-02"
    },
    {
      "jurisdiction_id": "wa.county.whatcom",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 9.2% (6.50% WA state + 2.70% local) in Bellingham effective July 1, 2026; varies within county by city.",
      "source_url": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx",
      "verified_at": "2026-07-02"
    },
    {
      "jurisdiction_id": "wa.county.yakima",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 8.50% (6.50% WA state + 2.00% local) in Yakima; varies within county by city.",
      "source_url": "https://dor.wa.gov/taxes-rates/sales-and-use-tax-rates",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "wi",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Wisconsin's primary local tax: municipal assessors value most property at market value as of Jan 1 (the state assesses manufacturing property and equalizes values across municipalities), and school districts, municipalities, counties, technical colleges and special districts levy on it. School-levy, lottery-and-gaming (primary residence) and first-dollar credits reduce bills; municipal and county levy growth is generally limited to net new construction.",
      "source_url": "https://www.revenue.wi.gov/DORReports/PropTaxOverview2025.pdf",
      "verified_at": "2026-07-19"
    },
    {
      "jurisdiction_id": "wi",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "permitted",
      "summary": "Food sold by grocery stores is exempt from sales tax unless it meets the definitions of 'candy,' 'soft drinks,' or 'prepared food,' which are taxable (Wis. Stat. sec. 77.54).",
      "source_url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-s-exempt.aspx",
      "verified_at": "2026-07-19"
    },
    {
      "jurisdiction_id": "wi",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "info",
      "summary": "Graduated; top rate 7.65% (brackets 3.50% / 4.40% / 5.30% / 7.65%).",
      "source_url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "wi",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "info",
      "summary": "No sales-tax holiday (Wisconsin discontinued its holiday after 2019).",
      "source_url": "https://www.revenue.wi.gov/Pages/SalesAndUse/Home.aspx",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "wi",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "State sales tax is 5%. Seventy of 72 counties add a 0.5% county tax and Milwaukee County adds 0.9%; the city of Milwaukee adds a further 2% - so combined rates are 5%-5.9% in most of the state and 7.9% in the city of Milwaukee.",
      "source_url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx",
      "verified_at": "2026-07-19"
    },
    {
      "jurisdiction_id": "wi",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "info",
      "summary": "About 33.9 cents/gallon in state taxes & fees (30.9c excise + 2c petroleum inspection fee; excise indexed to inflation); excludes the 18.4c federal tax.",
      "source_url": "https://www.revenue.wi.gov/Pages/FAQS/ise-mofuel.aspx",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "wi.city.madison",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 5.5% (5.0% WI state + 0.5% Dane County; Madison levies no city sales tax — the City of Milwaukee is the only Wisconsin municipality with one) — per the Wisconsin DOR tax-rates guidance (current as of January 16, 2026).",
      "source_url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx",
      "verified_at": "2026-07-26"
    },
    {
      "jurisdiction_id": "wi.city.milwaukee",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.9% (5.0% WI state + 0.9% county + 2.0% city) — Wisconsin's highest combined rate.",
      "source_url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "wi.county.brown",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 5.5% (5.0% WI state + 0.5% county) county-wide; Green Bay same.",
      "source_url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "wi.county.dane",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 5.5% (5.0% WI state + 0.5% county) county-wide; Madison same.",
      "source_url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "wi.county.kenosha",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 5.5% (5.0% WI state + 0.5% county) county-wide; Kenosha same.",
      "source_url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "wi.county.marathon",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 5.5% (5.0% WI state + 0.5% county) county-wide; Wausau same.",
      "source_url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "wi.county.milwaukee",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 7.9% in City of Milwaukee (5% state + 0.9% county + 2% city); rest of county 5.9%.",
      "source_url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "wi.county.outagamie",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 5.5% (5.0% WI state + 0.5% county) county-wide; Appleton same.",
      "source_url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "wi.county.racine",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 5.5% (5.0% WI state + 0.5% county) county-wide; Racine same.",
      "source_url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "wi.county.rock",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 5.5% (5.0% WI state + 0.5% county) county-wide; Janesville same.",
      "source_url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "wi.county.washington",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 5.5% (5.0% WI state + 0.5% county) county-wide; West Bend same.",
      "source_url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "wi.county.waukesha",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 5.0% (5.0% WI state only) county-wide — Waukesha County imposes NO county sales tax.",
      "source_url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "wi.county.winnebago",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "Combined sales tax 5.0% (5.0% WI state only) county-wide — Winnebago County imposes NO county sales tax.",
      "source_url": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx",
      "verified_at": "2026-06-18"
    },
    {
      "jurisdiction_id": "wv",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "info",
      "summary": "Graduated; top rate 4.58% as of Jan 1, 2026 (cut from 4.82%; brackets 2.11% to 4.58%).",
      "source_url": "https://tax.wv.gov/Individuals/Pages/PersonalIncomeTaxReductionBill.aspx",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "wv",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "permitted",
      "summary": "Groceries ('food and food ingredients') are not taxed; prepared food - restaurant food, heated items, and items the seller combines from two or more ingredients - is taxable at the regular 6% rate (plus 1% municipal sales tax where imposed).",
      "source_url": "https://tax.wv.gov/documents/tsd/tsd420.pdf",
      "verified_at": "2026-07-19"
    },
    {
      "jurisdiction_id": "wv",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "permitted",
      "summary": "Back-to-school holiday Jul 31–Aug 3, 2026: clothing ≤$150, school supplies ≤$60, instruction materials ≤$25, laptops/tablets ≤$600, sports equipment ≤$180.",
      "source_url": "https://tax.wv.gov/Business/Pages/SalesTaxHoliday.aspx",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "wv",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "info",
      "summary": "35.7 cents/gallon combined state motor-fuel tax (20.5c flat + a 15.2c variable rate of 5% of average wholesale price); excludes the 18.4c federal tax.",
      "source_url": "https://tax.wv.gov/Business/motorFuel/pages/motorFueltax.aspx",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "wv",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "State sales and use tax is 6%; many municipalities levy an additional 1% municipal sales and use tax, making 7% total there (the Tax Division publishes the list of municipalities imposing it).",
      "source_url": "https://tax.wv.gov/business/salesandusetax/pages/salesandusetax.aspx",
      "verified_at": "2026-07-19"
    },
    {
      "jurisdiction_id": "wv",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Locally assessed; the state constitution divides property into four classes - Class II is owner-occupied residential and farm property, Class III other property outside a municipality, Class IV other property inside one - and levy rates vary by class and county.",
      "source_url": "https://tax.wv.gov/Business/PropertyTax/Pages/PropertyTaxClassifications.aspx",
      "verified_at": "2026-07-19"
    },
    {
      "jurisdiction_id": "wy",
      "category_id": "taxes",
      "subcategory_id": "taxes.grocery_tax",
      "status": "permitted",
      "summary": "Food for domestic home consumption (most grocery food) is exempt by statute; prepared food (e.g., restaurant meals) and alcoholic beverages are taxable.",
      "source_url": "https://excise-tax-div.wyo.gov/general-administrative/excise-tax-faqs",
      "verified_at": "2026-07-19"
    },
    {
      "jurisdiction_id": "wy",
      "category_id": "taxes",
      "subcategory_id": "taxes.income_tax",
      "status": "permitted",
      "summary": "No state individual income tax — 0% on wages and all personal income. No statute imposes one; Wyo. Const. art. 15, § 18 requires full credit for sales, use, and ad valorem taxes against any income tax, which has effectively kept Wyoming income-tax-free.",
      "source_url": "https://wyoleg.gov/statutes/compress/title97.pdf",
      "verified_at": "2026-08-04"
    },
    {
      "jurisdiction_id": "wy",
      "category_id": "taxes",
      "subcategory_id": "taxes.gas_tax",
      "status": "info",
      "summary": "24.0 cents/gallon state gasoline tax (23c excise + 1c license/cleanup fee); excludes the 18.4c federal tax.",
      "source_url": "https://www.dot.state.wy.us/home/business_with_wydot/fuel_tax/tax_rates.html",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "wy",
      "category_id": "taxes",
      "subcategory_id": "taxes.tax_holiday",
      "status": "info",
      "summary": "No sales-tax holiday.",
      "source_url": "https://excise-tax-div.wyo.gov/salesuselodging-tax/tax-rates",
      "verified_at": "2026-05-31"
    },
    {
      "jurisdiction_id": "wy",
      "category_id": "taxes",
      "subcategory_id": "taxes.property_tax",
      "status": "info",
      "summary": "Locally assessed by the 23 county assessors with state Property Tax Division oversight: residential property is taxed on 9.5% of its market value (the assessment ratio), and county/school/city/special-district mill levies apply to that taxable value. Taxes are payable in halves due Nov 10 and May 10.",
      "source_url": "https://wyo-prop-div.wyo.gov/residential",
      "verified_at": "2026-07-19"
    },
    {
      "jurisdiction_id": "wy",
      "category_id": "taxes",
      "subcategory_id": "taxes.sales_tax",
      "status": "info",
      "summary": "The mandatory statewide rate is 4%; counties add voter-approved option pennies, so combined rates generally run 4%-8% depending on the county where the customer takes possession of the item or service. See the DOR rate charts for current county rates.",
      "source_url": "https://excise-tax-div.wyo.gov/general-administrative/excise-tax-faqs",
      "verified_at": "2026-07-19"
    }
  ]
}