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State & Local Sales Tax Rates for Consignment

Navigating the complex world of sales tax is one of the biggest headaches for consignment shop owners. Our Consignment Software simplifies this process by allowing you to set dual tax rates (state and local) and even automate tax exemptions for specific items like clothing in certain states. Ensure your shop stays compliant with local laws without the burden of monthly subscription fees or complicated accounting workarounds.

For tax purposes, consignment and resale transactions are generally considered "retail" activity. This means shop owners must collect and remit sales tax based on their state and local laws.

Forty-five states impose a statewide retail tax, and 38 of them collect local taxes on top of that. Below is a reference guide for general tax rates applicable in 2024.

BCSS User Tip: Best Consignment Shop Software supports dual tax rates. You can configure the software to track State and Local taxes separately on your reports, making it easier to remit payments to different agencies. Go to Program Setup > Sales to configure your rates.

2024 Sales Tax Rate Table

State State Tax Avg. Local Tax Total Est. Tax
Alabama4.00%5.10%9.10%
Alaska0.00%1.76%1.76%
Arizona5.60%2.73%8.33%
Arkansas6.50%2.91%9.41%
California7.25%1.29%8.54%
Colorado2.90%4.62%7.52%
Connecticut6.35%0.00%6.35%
Delaware0.00%0.00%0.00%
Florida6.00%0.80%6.80%
Georgia4.00%3.15%7.15%
Hawaii4.00%0.35%4.35%
Idaho6.00%0.03%6.03%
Illinois6.25%2.45%8.70%
Indiana7.00%0.00%7.00%
Iowa6.00%0.80%6.80%
Kansas6.50%2.18%8.68%
Kentucky6.00%0.00%6.00%
Louisiana5.00%5.02%10.02%
Maine5.50%0.00%5.50%
Maryland6.00%0.00%6.00%
Massachusetts6.25%0.00%6.25%
Michigan6.00%0.00%6.00%
Minnesota6.88%0.55%7.42%
Mississippi7.00%0.07%7.07%
Missouri4.23%3.80%8.03%
Montana0.00%0.00%0.00%
Nebraska5.50%1.39%6.89%
Nevada6.85%1.29%8.14%
New Hampshire0.00%0.00%0.00%
New Jersey6.63%-0.03%6.60%
New Mexico5.13%2.54%7.66%
New York4.00%4.49%8.49%
North Carolina4.75%2.20%6.95%
North Dakota5.00%1.80%6.80%
Ohio5.75%1.40%7.15%
Oklahoma4.50%4.41%8.91%
Oregon0.00%0.00%0.00%
Pennsylvania6.00%0.34%6.34%
Rhode Island7.00%0.00%7.00%
South Carolina6.00%1.37%7.37%
South Dakota4.50%1.90%6.40%
Tennessee7.00%2.46%9.46%
Texas6.25%1.92%8.17%
Utah5.95%0.82%6.77%
Vermont6.00%0.18%6.18%
Virginia5.30%0.33%5.63%
Washington6.50%2.68%9.18%
Washington D.C.5.75%0.00%5.75%
West Virginia6.00%0.37%6.37%
Wisconsin5.00%0.42%5.42%
Wyoming4.00%1.46%5.46%

Special Tax Exemptions

New York Clothing Tax

New York provides a sales tax exemption for clothing and footwear purchases under $110 per item. This exemption is particularly beneficial for consignment shops in NY, as many used items fall below this threshold.

Reseller Tax Exemptions

In BCSS, you can record a buyer's Reseller Tax ID on their client record. When you process a sale for that client, the software can automatically wave the sales tax, ensuring you stay compliant without manual math at the register.

How to Verify Your Local Rates

Tax rates change frequently. A shop owner should contact the following resources to verify current local rates:

Disclaimer: This information is for educational purposes only and is not tax or legal advice. Tax rates are subject to change. Please consult with a CPA or tax professional for advice specific to your business.