{
  "markdown": "# TaxLocus Open Sales-Tax Dataset\n\nFree, weekly-updated US sales-tax **rate tables** — the flat data behind\n[TaxLocus](https://taxlocus.com), released as an open dataset for the community.\n\n**Data as of: 2026-05-19** · Refreshed **weekly** from the live TaxLocus corpus.\n\n## What this is\n\nA clean, flat snapshot of US sales-tax rates and rules:\n\n- **State base rates** for all sales-tax states.\n- **Local jurisdiction rates** — ~14,000 counties, cities, parishes, boroughs,\n  transit and special districts.\n- **Economic-nexus thresholds** — the per-state remote-seller registration\n  triggers.\n- **Taxability matrix** — state × product-category taxable/exempt treatment.\n\nBoth **CSV** and **JSON** are provided for every table.\n\n## What this is *not*\n\nThis is the rate data only. The **address-level lookup API**, the polygon\n**geometry** that resolves an address to its jurisdiction stack, and the\n**nexus tracking tools** are the paid product at\n**[taxlocus.com](https://taxlocus.com)**. This dataset will tell you the rate\n*for a named jurisdiction*; it will not tell you *which* jurisdictions a given\nstreet address falls in.\n\n## Files & schema\n\nAll files live in [`data/`](data/).\n\n### `state_rates` — statewide base rates\n\n| column | description |\n|--------|-------------|\n| `state` | 2-letter state code |\n| `rate`  | statewide base sales-tax rate (decimal, e.g. `0.0625`) |\n\n### `jurisdiction_rates` — local jurisdiction rates\n\n| column | description |\n|--------|-------------|\n| `state` | 2-letter state code |\n| `jurisdiction_type` | `county`, `city`, `parish`, `borough`, `transit`, or `special_district` |\n| `name` | jurisdiction name |\n| `fips_code` | Census FIPS code, where available (may be blank) |\n| `rate` | local rate for the jurisdiction (decimal) |\n\n### `nexus_thresholds` — economic-nexus thresholds\n\n| column | description |\n|--------|-------------|\n| `state` | 2-letter state code |\n| `sales_threshold` | USD sales threshold (may be blank) |\n| `transaction_threshold` | transaction-count threshold (may be blank) |\n| `logic` | `sales_only`, `transactions_only`, `sales_or_count`, or `sales_and_count` |\n| `measurement_period` | `prior_calendar_year`, `current_or_prior_cy`, `rolling_12_month`, or `prior_4_quarters` |\n\n### `taxability` — state × category taxability matrix\n\n| column | description |\n|--------|-------------|\n| `state` | 2-letter state code |\n| `category` | product-category code (e.g. `food.grocery`, `clothing.general`) |\n| `taxable` | `True`/`False` |\n| `treatment` | `taxable`, `exempt`, `reduced_rate`, `exempt_with_cert`, or `partial` |\n\n### `manifest.json`\n\nGeneration date and per-file row counts for the current snapshot.\n\n## Payroll-tax open data (new — Plan 14)\n\nReference tables for **US payroll tax** — federal FICA/FUTA, state personal\nincome tax (PIT) and SUTA wage bases, and **local income tax** where it\nexists (PA, OH, MD, IN, NYC, etc.). Same shape + CC-BY-4.0 licence; every\nrow carries a `citation_url` to the authoritative source (IRS, state DOR,\nstate UI agency) so any value can be verified or refreshed against the\nsource. This is **rate / reference data only** — not a withholding-tax\ncalculation engine, not the per-employer SUTA experience rate (which is\nstate-assigned and not lookupable). Consumers compute their own withholding\nand take liability for it.\n\n### `payroll_federal_rates`\nFICA (SS + Medicare + Additional Medicare 0.9% > $200k) and FUTA rates,\nwage bases, and credit max by year.\n\n### `payroll_state_pit` — state personal income tax (wage withholding)\n| column | description |\n|--------|-------------|\n| `year` | tax year |\n| `state` | 2-letter state code |\n| `tax_type` | `none` (no wage income tax) / `flat` / `progressive` |\n| `flat_rate` | flat rate (when `tax_type='flat'`) |\n| `top_marginal` | top marginal rate (when `tax_type='progressive'`) |\n| `bracket_summary` | optional compact JSON of brackets |\n| `supplemental_rate` | supplemental (bonus) withholding rate where published |\n| `citation_url` | state DOR / withholding guide |\n| `notes` | per-state nuance |\n\n### `payroll_state_suta` — state unemployment-insurance wage base + rate range\n| column | description |\n|--------|-------------|\n| `year` | tax year |\n| `state` | 2-letter state code |\n| `wage_base` | annual SUTA wage base per employee |\n| `new_employer_rate` | new-employer assigned rate (when published) |\n| `min_rate` / `max_rate` | bounds of the experience-rate range |\n| `citation_url` | state UI agency |\n\nPer-employer SUTA rates are NOT included — each employer's rate is\nexperience-rated and assigned by the state UI agency annually.\n\n### `payroll_local_income_tax` — city / county / municipal income tax\n| column | description |\n|--------|-------------|\n| `year` | tax year |\n| `state` | 2-letter state code |\n| `jurisdiction_type` | `city` / `county` / `municipality` / `school_district` / `township` / `borough` |\n| `jurisdiction_name` | e.g. `Philadelphia`, `Anne Arundel County`, `New York City` |\n| `geoid` | FIPS / place GEOID when known |\n| `resident_rate` / `non_resident_rate` | withholding rates |\n| `courtesy_withholding` | whether the state publishes a courtesy-withholding flag |\n| `citation_url` | state DOR / local agency |\n\n**Local income tax coverage (3,662 rows, 8 states):** PA (2,627 PSDs) ·\nOH (890 munis: RITA + CCA + DOR self-administered) · IN (92 counties) ·\nMD (24 counties) · MI (24 cities) · NY (NYC + Yonkers) · MO (KC + STL) ·\nDE (Wilmington). **The remaining ~8 states with some local income tax are\nnot yet covered** (KY, IA, OR, AL, CO, WV, KS, NJ-Newark); the other ~34\nstates have no local income tax at all. **Read [`PAYROLL-COVERAGE.md`](./PAYROLL-COVERAGE.md)\nbefore relying on this data for withholding** — it documents every gap and\nthe disclaimer in detail.\n\n### `payroll_reciprocity` — state income-tax reciprocity agreements\n| column | description |\n|--------|-------------|\n| `state_a` / `state_b` | the two states |\n| `direction` | `mutual` or `a_to_b` (one-way) |\n| `citation_url` | state DOR |\n\nReciprocity exempts the non-resident state from withholding when an employee\nfiles the exemption form (e.g., PA REV-419, MD MW507).\n\n## License & attribution\n\nThis dataset is licensed under the **Creative Commons Attribution 4.0\nInternational (CC-BY-4.0)** license — see [`LICENSE`](LICENSE).\n\nYou are free to use, share, and adapt the data, including commercially,\n**provided you give credit**. Required attribution:\n\n> Sales-tax data by **TaxLocus** — https://taxlocus.com\n\n## Disclaimer\n\nThis dataset is provided for **informational purposes only and is not tax\nadvice**. Sales-tax rates and rules change frequently, special districts and\nlocal boundaries are complex, and this snapshot may contain errors or omissions.\nAlways verify against the relevant state Department of Revenue before relying on\nit for filing or remittance. TaxLocus makes no warranty as to accuracy,\ncompleteness, or fitness for any purpose.\n\n## Need address-level accuracy?\n\nThe free dataset gives you rates by named jurisdiction. To resolve a real\nstreet address to its exact jurisdiction stack — with geometry, product\ntaxability, and economic-nexus tracking — use the TaxLocus API at\n**[taxlocus.com](https://taxlocus.com)**.\n",
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}