52 jurisdictions · verified 2026-08-05
Receipt requirements by state
What each US state requires on a receipt: the sales tax rate, whether tax must be separately stated, which categories are exempt, and whether a written rent receipt is required by statute.
8 of them have a statute obliging a landlord to give a written rent receipt. Rates change; every page prints the date its figures were last checked, and a stale rate is worse than no rate.
- Alabama4% state
- AlaskaNo state sales tax
- Arizona5.6% state
- Arkansas6.5% state
- California6% state
- Colorado2.9% state
- Connecticut6.35% state · rent receipt law
- DelawareNo state sales tax · rent receipt law
- District of Columbia6% state
- Florida6% state
- Georgia4% state
- Hawaii4% state
- Idaho6% state
- Illinois6.25% state
- Indiana7% state
- Iowa6% state
- Kansas6.5% state
- Kentucky6% state
- Louisiana5% state
- Maine5.5% state · rent receipt law
- Maryland6% state
- Massachusetts6.25% state
- Michigan6% state
- Minnesota6.875% state
- Mississippi7% state
- Missouri4.225% state
- MontanaNo state sales tax
- Nebraska5.5% state
- Nevada6.85% state
- New HampshireNo state sales tax
- New Jersey6.625% state
- New Mexico4.875% state
- New York4% state · rent receipt law
- North Carolina4.75% state
- North Dakota5% state
- Ohio5.75% state
- Oklahoma4.5% state
- OregonNo state sales tax · rent receipt law
- Pennsylvania6% state
- Puerto Rico10.5% state
- Rhode Island7% state
- South Carolina6% state
- South Dakota4.2% state
- Tennessee7% state
- Texas6.25% state · rent receipt law
- Utah4.85% state
- Vermont6% state
- Virginia4.3% state · rent receipt law
- Washington6.5% state · rent receipt law
- West Virginia6% state
- Wisconsin5% state
- Wyoming4% state