Is it taxable?
Are Groceries Taxed?
Mostly no — but the map has more texture than a yes or no. Most states exempt grocery food outright, a shrinking handful still tax it at a reduced rate, Hawaii, Idaho, and South Dakota still tax the whole cart, and in several "exempt" states the local sales tax still lands on the receipt.
The carve-outs worth knowing
- Only three states still tax the full cart at the general state rate: Hawaii (through its general excise tax, which has no food exemption), Idaho (6%, offset by a $155-per-person credit at tax time), and South Dakota (4.2% plus up to 2% city tax).
- The grocery-tax repeal wave is real: Oklahoma went to 0% state in August 2024, Kansas in January 2025, and Arkansas in January 2026 — and Illinois ended its 1% state grocery tax in January 2026 while letting each town re-impose the same 1% locally.
- Two cuts landed in 2025: Alabama dropped its state grocery rate from 3% to 2% that September, and Mississippi went from 7% to 5% that July. Both ride on top of local taxes.
- "Exempt" doesn't always mean a tax-free receipt: Arizona, Louisiana, and South Carolina exempt groceries at the state level while cities, parishes, or counties keep taxing them, and North Carolina swaps the state tax for a uniform 2% local food rate.
- The definition does the quiet work: in roughly half the states the exemption stops at candy, soft drinks, prepared food, or dietary supplements — which is why the same basket rings up differently across a state line.
Groceries, state by state
48 states checked: 31 exempt · 3 taxable · 7 reduced rate · 7 it depends
| State | Tax status | Source |
|---|---|---|
| Alabama 2% state rate on SNAP-eligible food since September 1, 2025 (down from 3% in 2023 and 4% before that). City and county taxes still apply in full. | Reduced rate | Alabama Department of Revenue, notice: state rate on food reduced Sept. 1, 2025 |
| Alaska No state sales tax. More than 100 cities and boroughs levy their own local sales taxes, and many of those do reach groceries. | Exempt | Alaska Remote Seller Sales Tax Commission, Seller FAQs |
| Arizona No state tax on food for home consumption sold by grocers — but the law lets cities tax it, and dozens of smaller Arizona cities do. Phoenix, Mesa, and Tucson don't. | Depends | Arizona Revised Statutes § 42-5102 |
| Arkansas The last sliver of state tax on groceries — 0.125% — fell to zero on January 1, 2026. City and county sales taxes still apply in full. | Depends | Arkansas DFA, State Sales and Use Tax Rates |
| California Food products are exempt statewide, local rates included. Hot prepared food, carbonated drinks, and supplements are the exceptions. | Exempt | California CDTFA, Regulation 1602: Food Products |
| Colorado Food for home consumption (the SNAP definition) is exempt from the 2.9% state tax. Candy, soda, and supplements aren't — and home-rule cities set their own grocery rules. | Exempt | Colorado Department of Revenue, FYI Sales 4 |
| Connecticut Food products for human consumption are exempt. The carve-outs: meals, candy, and carbonated beverages. | Exempt | Connecticut DRS, Exemptions from Sales and Use Taxes |
| Delaware No state or local sales tax at all. | Exempt | Delaware Division of Revenue, Doing Business in Delaware |
| Florida Food products for home consumption are exempt; the DR-46NT list spells out exactly what counts. Candy and soft drinks don't. | Exempt | Florida DOR, DR-46NT: Nontaxable Medical Items and General Grocery List |
| Hawaii No sales tax — but the general excise tax reaches groceries, because Hawaii has no food exemption. Sellers pass the roughly 4%–4.5% GET on at the register. | Taxable | Hawaii Department of Taxation, Tax Facts 37-1 |
| Idaho The full 6% state rate applies at the register; a refundable grocery credit — $155 per person for 2025 — gives it back at income-tax time. | Taxable | Idaho State Tax Commission, grocery credit refund notice |
| Illinois The state's 1% grocery tax ended January 1, 2026 — but the same law lets each municipality keep its own 1%, and dozens filed to do exactly that. Candy, soda, and prepared food stay at the full rate. | Depends | Illinois DOR, Bulletin FY 2026-03: Grocery Tax Changes |
| Indiana Food and food ingredients are exempt sold unheated and without utensils. Candy, soft drinks, and — unusually — most bottled water are carved out. | Exempt | Indiana DOR, Sales Tax Information Bulletin #29 |
| Iowa Food and food ingredients are exempt; candy, soft drinks, supplements, and prepared food are the exceptions. | Exempt | Iowa DOR, Iowa Sales Tax on Food |
| Kansas The state rate on food — candy, bottled water, even dietary supplements included — hit 0% on January 1, 2025. Local rates still apply in full. | Depends | Kansas DOR, Pub. KS-1223: Food Sales Tax Rate Reduction |
| Kentucky Food and food ingredients are exempt from the 6% tax; candy, soft drinks, supplements, and prepared food are excluded from the definition. | Exempt | Kentucky Department of Revenue, Sales & Use Tax |
| Louisiana No state tax on food for home consumption — but parish and city taxes, typically 3%–5%, still apply to groceries in most of the state. | Depends | Louisiana Department of Revenue, "Is there sales tax on food?" |
| Maine "Grocery staples" — food ordinarily consumed for human nourishment — are exempt. Candy and prepared food are taxed, prepared food at 8%. | Exempt | Maine Revenue Services, Instructional Bulletin No. 12 |
| Maryland Groceries sold by a substantial grocery or market business are exempt from the 6% tax. Candy, soft drinks, and prepared food are not food under Maryland law. | Exempt | Comptroller of Maryland, Business Tax Tip #5 |
| Massachusetts Food for human consumption is exempt — candy included. Only meals sold by restaurants (or the restaurant part of a store) are taxed. | Exempt | Massachusetts DOR, Sales and Use Tax Guide |
| Michigan Food for human consumption is exempt — candy and bottled pop included. Prepared food and anything sold for on-the-spot eating (vending, concessions) is taxed. | Exempt | Michigan Treasury, RAB 2022-4: Food for Human Consumption |
| Minnesota Food and food ingredients are exempt; candy, sweetened drinks, supplements, and prepared food are the exceptions. | Exempt | Minnesota DOR, Food and Food Ingredients guide |
| Mississippi 5% on SNAP-eligible groceries since July 1, 2025 (down from 7%). Anything not SNAP-eligible stays at 7%. | Reduced rate | Mississippi DOR, "Reduced sales tax on groceries begins July 1" |
| Missouri 1.225% state rate on SNAP-eligible food instead of 4.225%. All local sales taxes apply in full on top. | Reduced rate | Missouri DOR, Sales Tax Reduction on Food |
| Montana No general sales tax. | Exempt | Montana Department of Revenue, Sales Tax Guidance |
| Nebraska Food and food ingredients are exempt except prepared food and vending-machine sales. | Exempt | Nebraska DOR, Food Tax Exemptions |
| Nevada Unprepared food is exempt; prepared food intended for immediate consumption is taxed. | Exempt | Nevada Department of Taxation, Sales Tax FAQs |
| New Hampshire No sales tax on goods — groceries included. New Hampshire's 8.5% meals tax reaches only prepared food. | Exempt | New Hampshire DRA, "Does New Hampshire have a sales tax?" |
| New Jersey Food and food ingredients are exempt; candy and soda are the notable exceptions. | Exempt | New Jersey Division of Taxation, Food and Food Products notice |
| New Mexico Gross receipts tax rather than sales tax — but receipts from most groceries at retail food stores are deductible, so the register doesn't tax them. Restaurant food is taxed. | Exempt | New Mexico Taxation & Revenue, FYI-201: Gross Receipts Tax and Certain Foods |
| New York Most food is exempt when sold unheated, in ordinary grocery form. Candy, sandwiches, prepared food — and, unusually, plain bottled water — are not. | Exempt | New York State Tax Department, Tax Bulletin ST-525 |
| North Carolina State tax doesn't touch qualifying food — but a uniform 2% local food rate does. Candy, soda, and supplements pay the full combined rate. | Reduced rate | NCDOR, Food, Non-Qualifying Food, and Prepaid Meal Plans |
| North Dakota Food and food ingredients are exempt; candy, chewing gum, supplements, prepared food, and most soft drinks are excluded. | Exempt | N.D. Office of State Tax Commissioner, Sales Tax Exemptions |
| Ohio Food for off-premises consumption is exempt — candy included. Soft drinks and supplements are taxed; so is anything eaten where it's sold. | Exempt | Ohio Department of Taxation, sales tax FAQ: what is and isn't taxable |
| Oklahoma 0% state rate on food and food ingredients since August 29, 2024 — candy and bottled drinks included. Local taxes still apply in full, and prepared food pays the whole 4.5% state rate. | Depends | Oklahoma Tax Commission, State Sales Tax on Food and Food Ingredients |
| Oregon No general sales tax. | Exempt | Oregon Department of Revenue, Sales Tax in Oregon |
| Pennsylvania Food from grocery and market businesses is exempt — candy and gum included, one of Pennsylvania's quirks. Meals and soft drinks are taxed. | Exempt | Pennsylvania DOR, REV-717 Retailer's Information Guide |
| Rhode Island Food and food ingredients are exempt; candy, soft drinks, supplements, and prepared food are excluded by statute. | Exempt | Rhode Island General Laws § 44-18-30 |
| South Carolina Unprepared, SNAP-eligible food is exempt from the 6% state tax — candy included. Most local sales taxes still apply to groceries unless the locality's tax says otherwise. | Depends | South Carolina DOR, Sales Tax Manual ch. 21: Unprepared Food Exemption |
| South Dakota The full 4.2% state rate plus up to 2% municipal tax applies to groceries — one of the last states taxing food at the general rate. SNAP purchases are exempt. | Taxable | South Dakota DOR, Sales & Use Tax |
| Tennessee 4% state rate on food and food ingredients, plus local rates — most counties land between 6% and 6.75% total. Candy, supplements, and prepared food pay the full 7%. | Reduced rate | Tennessee DOR, SUT-53: Food and Food Ingredients |
| Texas Food products — flour, sugar, bread, milk, eggs, produce, and the rest of the basket — are not taxable. Candy and soft drinks are. | Exempt | Texas Comptroller, publication 96-280: Grocery and Convenience Stores |
| Utah 3% statewide on grocery food — candy included, which almost no other state does — versus the full combined rate on everything else. | Reduced rate | Utah State Tax Commission, Grocery Food Sales & Use Tax |
| Vermont Food, food products, and beverages are exempt — except soft drinks, taxed since July 1, 2015. | Exempt | Vermont Department of Taxes, sales tax guidance FS-1028 |
| Virginia Since January 1, 2023 groceries pay only the 1% local option tax — the state's share is gone. Before that the combined rate was 2.5%. | Reduced rate | Virginia Tax, Tax Bulletin 22-12 |
| Washington Food and food ingredients are exempt — candy included. Prepared food, soft drinks, bottled water, and supplements are not. | Exempt | Washington DOR rule, WAC 458-20-244: Food and Food Ingredients |
| West Virginia Food and food ingredients have been exempt since July 1, 2013. Candy, soft drinks, supplements, and prepared food still pay the 6%. | Exempt | W. Va. Code § 11-15B-2 (definitions) |
| Wisconsin Grocery food is exempt from the 5% tax; candy, soft drinks, supplements, and prepared food are the four exceptions. | Exempt | Wisconsin DOR, Publication 220: Grocers |
Local sales taxes can differ — a city or county rate can apply even where the state rate doesn't, and a few local carve-outs go the other way. The linked guidance is the place to check your town.
Still being checked
These 2 states are not in the table yet because we haven't finished checking the official guidance — and a guessed row is worse than no row. Until then, the agency itself:
- Georgia — Georgia Department of Revenue
- Wyoming — Wyoming Department of Revenue
Groceries questions, answered
Which states still tax groceries?
At the full state rate: Hawaii (through its general excise tax), Idaho (with a credit that refunds it at tax time), and South Dakota. At a reduced state rate: Alabama (2%), Mississippi (5%), Missouri (1.225%), Tennessee (4%), and Utah (3%). Virginia and North Carolina charge only a 1% and 2% local rate. Everywhere else the state exempts grocery food — though local taxes can still apply.
Groceries are exempt in my state — why did my receipt show tax?
Two usual reasons: a local sales tax that still reaches food (Arizona, Louisiana, South Carolina, Kansas, Oklahoma, Arkansas, and Illinois all work this way), or items in the basket that don't count as food — candy, soda, hot food, or supplements in many states.
Do candy and soda count as groceries?
Depends on the state. About half exclude candy or soft drinks from the food exemption; others — Michigan, Massachusetts, Louisiana, Utah among them — treat them like any other grocery. Each one's own page here has the state-by-state table.
Are SNAP purchases taxed?
No. Items paid for with SNAP benefits can't be charged sales tax under the federal program rules, and several state notices call this out explicitly — even in states that tax groceries bought with cash.
Is hot or restaurant food ever treated as groceries?
No. Every state that exempts or discounts groceries excludes prepared food — generally anything sold hot, mixed by the seller, or handed over with utensils — and taxes it at the full rate or higher.
Every row checked by hand against the linked guidance on 2026-08-19. More everyday items on the is-it-taxable index.