November 28, 2011 |
2011-R-0416 | |
SALES AND HOTEL TAX RATES IN THE NORTHEAST | ||
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By: Rute Pinho, Associate Analyst | ||
This report provides current sales and hotel tax rates in Connecticut and other Northeastern states. It updates OLR Report 2008-R-0695.
Table 1 below shows the tax rates in nine Northeastern states. The information in the table comes from tax tables and information published by CCH's State Tax Guide and state tax department websites.
Table 1: Sales and Hotel Tax Rates in the Northeast
State |
Sales Tax Rate (State) |
Sales Tax Rate (Local) |
Hotel Tax Rate (State) |
Hotel Tax Rate (Local) |
Connecticut |
6.35% |
No tax |
15% |
No tax |
Maine |
5% |
No tax |
7% |
No tax |
Massachusetts |
6.25% |
0.75% |
5.7% |
Up to 6% (6.5% in Boston) |
New Hampshire |
No tax |
No tax |
9% |
No tax |
New Jersey |
7% |
No tax |
8% to 12% |
Up to 3% |
New York |
4% |
Up to 4.875% |
4% |
Up to 5.875% |
Pennsylvania |
6% |
1% or 2% |
6% |
1% or 2% |
Rhode Island |
7% |
1% |
12% |
1% |
Vermont |
6% |
1% |
9% |
1% |
Source: CCH, State Tax Guide; State tax department websites
Notes on Sales Tax Rates
● Connecticut: 7% tax on certain luxury goods
● Maine: 7% tax on prepared foods, liquor served on-premises, and campground rentals
● Massachusetts: Optional local tax applies only to sales of meals
● New Hampshire: 9% tax on meals
● New York: Local rates include county, city, and transit district taxing jurisdictions.
● Pennsylvania: Local rate in Philadelphia is 2% through FY 14, after which it is 1%; Local rate in Allegheny County is 1%.
● Rhode Island: 1% local tax applies only to sales of meals and beverages
● Vermont: Certain municipalities may impose a 1% local sales tax and an additional 1% meal and beverages tax
Notes on Hotel Tax Rates:
● Massachusetts: Boston, Cambridge, Chicopee, Springfield, West Springfield, and Worcester may add a 2.75% convention center financing fee.
● New York: In addition to the combined state and local hotel tax rate of 9.875%, New York City charges a daily hotel fee of $1.50 per room.
● Vermont: Local tax applies only in certain municipalities.
RP:ro