TaxLocus Open Sales-Tax Dataset

Free, weekly-updated US sales-tax rate tables — the flat data behind TaxLocus, released as an open dataset for the community.

Data as of: 2026-05-19 · Refreshed weekly from the live TaxLocus corpus.

What this is

A clean, flat snapshot of US sales-tax rates and rules:

• State base rates for all sales-tax states.
• Local jurisdiction rates — ~14,000 counties, cities, parishes, boroughs, transit and special districts.
• Economic-nexus thresholds — the per-state remote-seller registration triggers.
• Taxability matrix — state × product-category taxable/exempt treatment.

Both CSV and JSON are provided for every table.

What this is not

This is the rate data only. The address-level lookup API, the polygon geometry that resolves an address to its jurisdiction stack, and the nexus tracking tools are the paid product at taxlocus.com. This dataset will tell you the rate for a named jurisdiction; it will not tell you which jurisdictions a given street address falls in.

Files & schema

All files live in data/.

state_rates — statewide base rates

column	description
state	2-letter state code
rate	statewide base sales-tax rate (decimal, e.g. 0.0625)

jurisdiction_rates — local jurisdiction rates

column	description
state	2-letter state code
jurisdiction_type	county, city, parish, borough, transit, or special_district
name	jurisdiction name
fips_code	Census FIPS code, where available (may be blank)
rate	local rate for the jurisdiction (decimal)

nexus_thresholds — economic-nexus thresholds

column	description
state	2-letter state code
sales_threshold	USD sales threshold (may be blank)
transaction_threshold	transaction-count threshold (may be blank)
logic	sales_only, transactions_only, sales_or_count, or sales_and_count
measurement_period	prior_calendar_year, current_or_prior_cy, rolling_12_month, or prior_4_quarters

taxability — state × category taxability matrix

column	description
state	2-letter state code
category	product-category code (e.g. food.grocery, clothing.general)
taxable	True/False
treatment	taxable, exempt, reduced_rate, exempt_with_cert, or partial

manifest.json

Generation date and per-file row counts for the current snapshot.

Payroll-tax open data (new — Plan 14)

Reference tables for US payroll tax — federal FICA/FUTA, state personal income tax (PIT) and SUTA wage bases, and local income tax where it exists (PA, OH, MD, IN, NYC, etc.). Same shape + CC-BY-4.0 licence; every row carries a citation_url to the authoritative source (IRS, state DOR, state UI agency) so any value can be verified or refreshed against the source. This is rate / reference data only — not a withholding-tax calculation engine, not the per-employer SUTA experience rate (which is state-assigned and not lookupable). Consumers compute their own withholding and take liability for it.

payroll_federal_rates

FICA (SS + Medicare + Additional Medicare 0.9% > $200k) and FUTA rates, wage bases, and credit max by year.

payroll_state_pit — state personal income tax (wage withholding)

column	description
year	tax year
state	2-letter state code
tax_type	none (no wage income tax) / flat / progressive
flat_rate	flat rate (when tax_type='flat')
top_marginal	top marginal rate (when tax_type='progressive')
bracket_summary	optional compact JSON of brackets
supplemental_rate	supplemental (bonus) withholding rate where published
citation_url	state DOR / withholding guide
notes	per-state nuance

payroll_state_suta — state unemployment-insurance wage base + rate range

column	description
year	tax year
state	2-letter state code
wage_base	annual SUTA wage base per employee
new_employer_rate	new-employer assigned rate (when published)
min_rate / max_rate	bounds of the experience-rate range
citation_url	state UI agency

Per-employer SUTA rates are NOT included — each employer's rate is experience-rated and assigned by the state UI agency annually.

payroll_local_income_tax — city / county / municipal income tax

column	description
year	tax year
state	2-letter state code
jurisdiction_type	city / county / municipality / school_district / township / borough
jurisdiction_name	e.g. Philadelphia, Anne Arundel County, New York City
geoid	FIPS / place GEOID when known
resident_rate / non_resident_rate	withholding rates
courtesy_withholding	whether the state publishes a courtesy-withholding flag
citation_url	state DOR / local agency

Local income tax coverage (3,662 rows, 8 states): PA (2,627 PSDs) · OH (890 munis: RITA + CCA + DOR self-administered) · IN (92 counties) · MD (24 counties) · MI (24 cities) · NY (NYC + Yonkers) · MO (KC + STL) · DE (Wilmington). The remaining ~8 states with some local income tax are not yet covered (KY, IA, OR, AL, CO, WV, KS, NJ-Newark); the other ~34 states have no local income tax at all. Read PAYROLL-COVERAGE.md before relying on this data for withholding — it documents every gap and the disclaimer in detail.

payroll_reciprocity — state income-tax reciprocity agreements

column	description
state_a / state_b	the two states
direction	mutual or a_to_b (one-way)
citation_url	state DOR

Reciprocity exempts the non-resident state from withholding when an employee files the exemption form (e.g., PA REV-419, MD MW507).

License & attribution

This dataset is licensed under the Creative Commons Attribution 4.0 International (CC-BY-4.0) license — see LICENSE.

You are free to use, share, and adapt the data, including commercially, provided you give credit. Required attribution:

Sales-tax data by TaxLocus — https://taxlocus.com

Disclaimer

This dataset is provided for informational purposes only and is not tax advice. Sales-tax rates and rules change frequently, special districts and local boundaries are complex, and this snapshot may contain errors or omissions. Always verify against the relevant state Department of Revenue before relying on it for filing or remittance. TaxLocus makes no warranty as to accuracy, completeness, or fitness for any purpose.

Need address-level accuracy?

The free dataset gives you rates by named jurisdiction. To resolve a real street address to its exact jurisdiction stack — with geometry, product taxability, and economic-nexus tracking — use the TaxLocus API at taxlocus.com.