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Home Taxes The Weirdest Tax Laws in Every State


THE WEIRDEST TAX LAWS IN EVERY STATE

Taxes
8 minute read


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Each of the 50 states has had at least one interesting tax law throughout the
years. From slightly eccentric to full-on bizarre, here are our picks for the
strangest tax quirks in every U.S. state.


ALABAMA

Did you know Alabama used to tax playing cards up until 2015? The state levied a
10-cent tax on decks of playing cards with 54 or fewer cards and imposed a $2
annual licensing fee on any stores selling the cards.


ALASKA

Captains of whaling boats in Alaska get a special tax break — they are allowed
to deduct up to $10,000 annually for qualified expenses such as boat
maintenance, storage and distribution of meat, and specific provisions for their
whaling crew. This deduction only applies to captains recognized by the Alaska
Eskimo Whaling Commission.


ARIZONA

The Arizona state tax code is inconsistent when it comes to purchasing ice. Ice
cubes are considered food and, therefore, not taxable when purchased; however,
if you buy a block of ice, you will probably pay a sales tax. The vendor must
pay a “transaction privilege tax” for selling blocks of ice, which is passed to
the consumer.


ARKANSAS

Arkansas imposes a 6.5 percent tax on some highly-specific services, including
tattoos, laser hair removal, and body piercings. The state also taxes pet
grooming, kennel service, lawn care, and landscaping services.


CALIFORNIA

If you intend to purchase fruit in California, we’d advise buying it from a
grocery store. Fresh fruit is not taxed when sold in stores in California —
however, if you decide to grab some fruit from a vending machine, you’ll find
yourself paying a hefty 33 percent sales tax.


COLORADO

Buying a cup of coffee in Colorado comes with an extra 2.9 percent tax. This tax
isn’t for the coffee but the lid on your coffee cup. You’ll also find yourself
paying this extra tax on other packaging the state deems “nonessential,”
including straws, napkins, and cup sleeves. Colorado also charges sales tax on
liquor-filled candy, as it does not consider them food.


CONNECTICUT

Connecticut professional athletes are allowed to write off clothing and personal
safety equipment. The exemption is limited to anything that can be worn,
including items such as life vests or bike helmets.


DELAWARE

Delaware is often considered a business tax haven, offering many incentives to
entrepreneurs and business owners. In fact, there are more businesses in the
state than people. Delaware allows you to form a business quickly and easily —
you don’t even have to live in the state to incorporate there, meaning
non-residents can also take advantage of Delaware’s tax rules. Corporations and
LLCs can reap tax benefits like low flat-fee taxes paid annually and no royalty
taxes on intangible assets like books, songs, photography, etc.


FLORIDA

Before some recent restrictions, you could pay less in Florida property taxes
due to an ag exemption if at least some of your property was designated for
agricultural purposes. If you obtain an agricultural classification, you pay an
agricultural use rate, which is typically much lower than the usual assessed tax
rate.


GEORGIA

This has recently changed due to new legislation. Still, for a long time,
Georgia residents had to itemize their deductions on their state tax return if
they itemized deductions on their federal tax return.


HAWAII

It pays to have an “exceptional tree” in Hawaii. You can write off up to $3,000
in exceptional tree maintenance costs every three years. The state’s
requirements for a tree to be exceptional take several things into account — the
tree’s rarity, size, and age among them.


IDAHO

Idaho has some interesting rules regarding the taxation of digital property.
Digital entertainment such as e-books, movies, and music are taxable in this
state, but electronically delivered, remotely accessed software (AKA cloud-based
software) is exempt from this taxation.


ILLINOIS

In Illinois, how much tax you pay when buying candy depends on the sweet’s
ingredient list. If the candy has flour, it’s exempt from taxation because it’s
considered an ordinary food. If the candy doesn’t contain flour, it’s subject to
the state sales tax rate of 6.25 percent.


INDIANA

The food tax gets even more complicated in Indiana. In addition to the flour
requirement, prepared food is taxed based on how it is sold. Food sold in bars,
drops, or pieces is taxable, while products sold “whole” are tax-exempt. For
example, marshmallows are taxable because they are sold in pieces, but you’d be
able to buy a jar of marshmallow crème tax-free.


IOWA

In Iowa, whether you’re taxed when purchasing a pumpkin depends on its intended
use. Pumpkins sold and advertised as decorations are taxed, but certain pumpkin
varieties used for baking pies or those purchased with food stamps are
tax-exempt.


KANSAS

Want to ride in a hot air balloon in Kansas? The price you pay depends on
whether the balloon is tethered to the ground. If it is, Kansas considers it to
be an amusement activity, and you’ll be paying the state’s 6.5 percent sales tax
rate. However, if the balloon is flying untethered, the state considers it
transportation, making the activity tax-free.


KENTUCKY

Kentucky imposes a 6 percent sales tax on thoroughbred stud fees. This means
that breeding a stallion to a mare is taxed in Kentucky, but any breeding out of
the state is not subject to Kentucky’s sales tax.


LOUISIANA

Normally, Louisiana has three sales tax holidays during the year. You can
purchase some items tax-free on certain days of the year: hurricane preparedness
supplies in May; school supplies in August; and firearms, ammunition, and
hunting supplies over Labor Day weekend in September. However, these tax
holidays were put on hold until 2025, when state legislators didn’t include the
three sales tax holidays in the state budget.


MAINE

Maine is famous for its blueberries, and the state takes advantage of this by
charging a blueberry tax — 1.5 cents per pound of blueberries. The state uses
this tax revenue to support the Wild Blueberry Association of North America.


MARYLAND

Residents and building owners in Maryland are subject to additional sewage fees
to support the state’s Bay Restoration Fund. This fund is focused on upgrading
Maryland’s water treatment plants. The state charges a fee of $5 per month on
sewer bills and $60 annually for septic systems.


MASSACHUSETTS

If you are bringing alcohol into Massachusetts as a “household effect or gift”
and not intending to resell it, you are technically required to obtain a special
permit issued by the Alcoholic Beverages Commission. This permit allows you to
import the alcohol into the state legally.


MICHIGAN

Michigan treats hot food and groceries differently like many other states do,
and sometimes it all comes down to whether the food comes with a utensil. If,
for example, you buy hot popcorn at a popcorn shop, you might be charged sales
tax, but if you buy a sealed bag of popcorn at the same shop, it may be
tax-free.


MINNESOTA

Fur is a little more expensive in Minnesota. The state charges businesses a 6.5
percent tax on clothing mainly comprised of fur, including shipping of the item
and any related charges. Though the companies are taxed, the bill is typically
passed on to the consumers.


MISSISSIPPI

Mississippi offers its residents a Reforestation Tax Credit worth up to 50
percent of the cost of the “approved hardwood and pine reforestation practices.”
This credit is only available to private landowners who must get a Registered
Forester to develop a restoration plan. A Registered Forester also needs to
approve the work using state tax form 80-315, and the landowner must submit the
form to the Mississippi Department of Revenue to receive the credit.


MISSOURI

Back in 1820, Missouri implemented a bachelor tax targeting unmarried men
between 21 and 50 years of age. Men who met these criteria had to pay a $1
surcharge per year (upwards of $30 per year as of 2022, accounting for
inflation). However, the law didn’t last long — it was repealed only two years
later.


MONTANA

Due to low registration fees and no sales tax, purchasing and registering a
vehicle in Montana can save you a lot of money. If you don’t reside in Montana,
you can enlist the help of a vehicle registration service or registered agent to
help you set up an LLC and get you a new Montana title and the advantage of
paying flat rate registration fees. However, this could complicate your vehicle
insurance and isn’t necessarily recommended.


NEBRASKA

Nebraska is another state with weirdly specific rules on what kinds of food are
taxable. In this state, it’s all about whether the food comes with utensils
(amongst other requirements, like the percentages of certain foods that make up
the business’s total sales). If food does come with utensils, it’s typically
taxable. This is true even if you’re buying a bottle of soda and the seller has
optional straws available on the counter.


NEVADA

Of course, Nevada’s weird tax thing has to do with gambling. As an incentive to
file your taxes, the state offers a free deck of cards as a thank-you for every
filed return.


NEW HAMPSHIRE

Anyone moving a lot of dirt in New Hampshire must pay a tax of 2 cents per cubic
yard. This applies to anyone moving more than 1,000 cubic yards, even if you
give away the dirt for free.


NEW JERSEY

In 2006, New Jersey imposed a new tax rule requiring you to pay an extra 0.4
percent in sales taxes on all cars worth at least $45,000 or have a fuel
efficiency rating of 19 or lower. This is called the Luxury and Fuel-Inefficient
Vehicle Surcharge.


NEW MEXICO

Once you turn 100 in New Mexico, you’re exempt from state taxes. This only
applies if you have lived in New Mexico for at least six months and aren’t
listed as a dependent on someone else’s tax return.


NEW YORK

The oddly specific food taxes continue in New York. A state famous for its
bagels, New York charges you an extra 8 cents if you purchase your bagel sliced.
Uncut bagels are sold tax-free.


NORTH CAROLINA

North Carolina wants to know about your pets. Some counties charge a pet tax on
your fur babies. Depending on where you live, you may need to register your pet
and pay up to $30 (or only $10 if your pet is spayed or neutered).


NORTH DAKOTA

You must pay a gross receipts tax in North Dakota if you sell, license, or are
otherwise compensated for performing rights of music you have created. This
includes use in an opera, musical, etc. The tax rate is 5 percent, and most
composers opt to pay the tax to a performance rights organization which then
pays the tax on the composer’s behalf.


OHIO

The state of Ohio has specific rules on what parts of a living thing can be
taxed. For example, the state taxes human hair and animal organs but does not
tax human organs, bones, tissue, or blood. This means that physicians must pay
sales tax on an artificial joint to be used for surgery but would not be
required to pay taxes on an organ such as a heart or kidney.


OKLAHOMA

In Oklahoma, fixtures and furnishings are treated as property when paying
Oklahoma property taxes. This includes general household furniture but excludes
things like tools or livestock.


OREGON

States that have legalized marijuana tax it as they see fit. In Oregon, it’s
taxed at 17 percent—pretty far up there in comparison to many other states. You
may even be charged an extra 3 percent in some localities, making the tax rate
20 percent in total.


PENNSYLVANIA

In Pennsylvania, you can only buy liquor in state-run stores; you’ll be charged
an 18 percent sales tax when you do. The state enacted this alcohol tax in 1936
to raise funds to help the community of Johnstown rebuild after a devastating
flood. The tax was supposed to be temporary but remains in effect today.


RHODE ISLAND

Rhode Island’s individual state income tax return comes with an interesting
quirk—smiley and frowny faces on lines 15c and 16 of the RI-1040 tax form. A
happy face indicates you are owed a refund from the state, while a sad face
means you owe taxes.


SOUTH CAROLINA

South Carolina offers a Premarital Preparation Course Credit to couples who
attended a professional premarital preparation course for a minimum of six hours
before getting married. You must have a certificate of completion and attend the
course within 12 months before applying for a marriage license with the state.
The credit is worth $50 to those filing jointly and $25 to those filing
separately.


SOUTH DAKOTA

South Dakota is another state that is often considered a tax haven. With no
individual income tax, a low state sales tax rate of just 4.5 percent, and no
income tax for corporations, it’s highly advantageous for individuals and
businesses.


TENNESSEE

Look out for state and local litigation taxes if you’re going to court in
Tennessee. Who owes the taxes depends on whether the case is tried in a civil
court (the plaintiff) or criminal court (the defendant, if found guilty).


TEXAS

Bigger isn’t always better in Texas — the state charges sales tax on belt
buckles, but regular belts and even cowboy boots remain tax-exempt.


UTAH

In Utah, prepare to pay a little extra when visiting a strip club. The state
imposes a 10 percent tax on strip club entry fees and any food and drinks sold
there.


VERMONT

In Vermont, the city council has the power to tax the “exhibition of common
showmen, circuses, menageries, carnivals, and shows of every kind.” This
includes plays, athletic contests, exhibits, or any entertainment for money.
They can also tax admissions to these events unless they are purely for
charitable purposes.


VIRGINIA

During Virginia’s annual tax holiday, you can save on more things than
back-to-school supplies. The state’s list of eligible items includes the usual
stuff like pencils, binders, and school clothes but also garments such as
wedding apparel (including veils), lab coats, and even corsets.


WASHINGTON

Washington is one of the states that does not impose an income tax. Such states
typically make up for the lack of income tax by having higher property taxes.
Back during the Great Depression, farmers were struggling to pay their property
taxes, so voters in the state approved an income tax to reduce the burden on
farmers. Business owners were unhappy about this change, and the state’s supreme
court ultimately overruled the new income tax law.


WEST VIRGINIA

Selling sparklers comes with an added state tax in West Virginia. If you intend
to sell sparklers for some Fourth of July celebrations, you must first fill out
an application for the sale of sparklers and novelties. The State Fire Marshall
must also license your business.


WISCONSIN

Did you know Wisconsin used to tax the internet? This was finally abolished on
July 1, 2020, when charges for internet access services became tax-exempt. There
is one exception for internet access being sold as a bundle with other services.


WYOMING

Wyoming is considered to be another tax-friendly state. It does not charge
income tax, and its sales tax rate is also low at just 4 percent. The state also
does not charge income tax on items that many other states do, such as candy or
gum.

File your taxes with confidence.

Your max tax refund is guaranteed.

Start Your Return
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