From Tax Foundation, "State and Local Governments Impose Hefty Taxes on Cell Phone Consumers" by Joseph Henchman and Scott Drenkard:
|State||State-Local Rate||Combined Federal-State-Local Rate||Rank|
|U.S. Simple Average||10.15%||15.97%|
|U.S. Weighted Average||11.36%||17.18%|
|Source: Scott Mackey, KSE Partners, LLP, based on Methodology from Council on State Taxation, 50-State Study and Report on Telecommunications Taxation, May 2005.|
Notes: The federal rate on wireless service is 5.82 percent. D.C. rank given for information purposes only and does not affect other ranks.