Department of the Treasury Internal Revenue Service Publication 600 Cat. No. 46600Y Optional State Sales Tax Tables For use in preparing 2004 Returns You must keep your actual receipts showing gen- eral sales taxes paid to use this method. Get forms and other information faster and easier by: Internet www.irs.gov FAX 703 368 9694 (from your fax machine) Purpose We are providing this publication so you can figure your deduction for state and local general sales taxes using the Optional State Sales Tax Tables. A general sales tax is a sales tax imposed at one rate with respect to the retail sale of a broad range of classes of items. In addition, certain selective sales taxes (sales taxes imposed at a different rate on certain selected items) are deductible as general sales taxes, as explained below. Introduction New for 2004, you can elect to deduct state and local general sales taxes instead of state and local income taxes as an itemized deduction on Schedule A (Form 1040). You cannot deduct both. Generally, to figure your state and local general sales tax deduction, you can use either your actual expenses or the Optional State Sales Tax Tables contained in this publication. Actual expenses. Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you paid in 2004 only if the tax rate was the same as the general sales tax rate. Do not include sales taxes paid on items used in your trade or business. Rate less than general rate. Sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. Rate more than general rate. Sales taxes on motor vehicles also are deductible as a general sales tax if the tax rate was more than the general sales tax rate, but the tax is deductible only up to the amount of tax that would have been imposed at the general sales tax rate. Motor vehicles include: Cars, Motorcycles, Motor homes, Recreational vehicles, Sport utility vehicles, Trucks, Vans, and Off-road vehicles. Also include any state and local general sales taxes paid for a leased motor vehicle.! CAUTION
Nontaxable part of social security and railroad retire- ment benefits. Nontaxable part of IRA, pension, or annuity distribu- tions. Do not include rollovers. Optional State Sales Tax Tables. Instead of using your actual expenses, you can use the Optional State Sales Tax Tables on pages 3 through to figure your state and local general sales tax deduction. You may also be able to add the following items to the table amount. Local general sales taxes if your locality imposes a general sales tax. State and local general sales taxes paid on certain specified items. How To Use the Optional State Sales Tax Tables Public assistance payments. Note. If your filing status is married filing separately, use your own total available income. Follow the above instructions, beginning with the amount shown on your Form 1040, line 37. Step 3. Go to the column that includes the total number of exemptions you claimed on your Form 1040, line 6d. Enter the amount from that column on line 1 of the worksheet below. Step 4. If your locality imposes a general sales tax, com- To figure your state and local general sales tax deduction plete lines 2a through 2d of the worksheet below. Otherusing the Optional State Sales Tax Tables, follow Steps 1 wise, skip lines 2a through 2c of the worksheet, enter -0- through and complete the worksheet below. on line 2d, and go to line 3. If your filing status is married filing separately, Example. State A imposes a 6.% (.06) general sales! both you and your spouse elect to deduct sales tax. City B in State A imposes an additional 0.% (.00) CAUTION taxes, and your spouse elects to use the Optional general sales tax. To figure your local general sales taxes, State Sales Tax Tables, you also must use the tables to enter.00 (the local general sales tax rate) on line 2a of the figure your state and local general sales tax deduction. worksheet below. Enter.06 (the state general sales tax rate) on line 2b. Divide the amount on line 2a (.00) by the Step 1. Find the state where you lived in 2004 in the amount on line 2b (.06) and enter the result (.077) on line Optional State Sales Tax Tables shown on pages 3 2c. If the amount on line 1 of the worksheet is $1,000, through. But see What If You Lived in More Than One multiply this amount by the amount on line 2c (.077) and Place, on page 3, if applicable. enter the result, $77, on line 2d. Step 2. Read down the At least But less than columns Step. Enter on line 3 of the worksheet below any state for your state and find the line that includes your 2004 total and local general sales taxes paid on the following speci- available income. Total available income is the amount fied items. shown on your Form 1040, line 37, plus any nontaxable A motor vehicle (including a car, motorcycle, motor items, such as the following. home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). Also include any state Tax-exempt interest. and local general sales taxes paid for a leased motor Veterans benefits. vehicle. If the state sales tax rate on these items is higher than the general sales tax rate, only include Nontaxable combat pay. the amount of tax you would have paid at the gen- Workers compensation. eral sales tax rate. State and Local General Sales Tax Deduction Worksheet (Using the Optional State Sales Tax Tables) (Keep for Your Records) 1. State general sales taxes. See Step 1 through Step 3 above... 1. 2a. Local general sales tax rate. If zero, skip lines 2a through 2c, enter -0- on line 2d, and go to line 3... 2a.. 2b. State general sales tax rate... 2b.. 2c. Divide line 2a by line 2b. Enter the result as a decimal (rounded to at least three places)... 2c.. 2d. Local general sales taxes. Multiply line 1 by line 2c... 2d. 3. General sales taxes paid on specified items, if any. See Step above... 3. 4. Deduction for general sales taxes. Add lines 1, 2d, and 3. Enter the result here and on Schedule A (Form 1040), line, and be sure to check box b on that line... 4. Note. If you elect to deduct general sales taxes, you cannot deduct your state and local income taxes. Page 2
An aircraft, boat, home (including mobile and prefabricated), or home building materials, if the tax rate was the same as the general sales tax rate. Also prorate any local general sales taxes based on the number of days you resided in the locality for which you are determining the local sales tax deduction. Example. You lived in State A from January 1 through August 31, 2004 (244 days), and in State B from Septem- ber 1 through December 31, 2004 (122 days). The table amount for State A is $00. The table amount for State B is $400. You would figure your state general sales tax (line 1 of the worksheet on page 2) as follows. Do not include sales taxes paid on items used in your trade or business. What If You Lived in More Than One Place? If you lived in more than one state during 2004, multiply the table amount for each state you lived in by a fraction. The numerator of the fraction is the number of days you lived in the state and the denominator is the total number of days in the year (366). State A: $00 244/366 = $333 State B: $400 122/366 = 133 Total $466 2004 Optional State Sales Tax Tables Alaska residents only. If you paid any local sales taxes, you must use your actual expenses to figure your deduction. At least 1 1 1 But less than 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Exemptions Exemptions Exemptions Exemptions Alabama Arizona Arkansas California 288 344 381 410 434 468 332 374 402 422 439 463 377 446 493 30 60 603 3 408 442 468 489 19 366 434 481 17 47 90 430 48 20 47 68 98 47 61 620 66 703 7 49 26 69 602 630 667 416 494 47 87 621 669 496 8 99 629 64 688 39 637 702 73 79 8 28 604 64 692 723 766 460 4 602 647 684 736 2 621 666 699 727 76 94 700 772 827 874 938 88 671 726 768 802 849 498 90 62 700 740 796 603 678 726 763 792 833 642 77 834 894 943 1013 641 731 791 836 873 92 32 630 69 747 789 849 648 728 780 819 81 89 686 807 889 92 100 1078 688 78 849 897 937 992 6 667 737 791 83 898 690 776 831 872 906 92 726 84 940 1007 1062 1140 733 836 903 94 996 10 93 701 773 830 877 942 728 818 876 920 9 1004 762 896 986 106 1114 119 773 881 92 1006 100 1111 621 733 809 868 916 98 76 89 920 96 1003 104 797 936 1030 1103 1163 1247 811 92 999 10 1101 116 67 77 8 917 968 1040 814 913 977 1026 106 1119 843 989 1088 1164 1227 1316 862 982 1060 1120 1169 1236 706 832 916 982 1037 1114 878 98 104 1106 1148 1206 903 109 1164 124 1313 1407 930 108 1142 1206 129 1331 749 881 971 1040 1098 1179 93 1048 1122 1177 1222 1283 96 1121 1231 1317 1388 1487 990 1126 121 1283 1338 141 789 928 1022 109 11 1240 990 1109 1186 1244 1292 137 1007 1179 129 138 149 163 1047 1190 1284 136 1414 149 827 972 1070 1146 1209 1298 1041 1166 1247 1308 137 142 10 1234 13 1448 126 1634 1100 121 1349 1424 148 170 99 1166 1281 1371 144 149 1267 1417 114 187 1647 1728 1263 1474 1616 172 1816 1943 1337 118 163 172 1798 1899 Colorado Connecticut District of Columbia Florida 160 183 197 208 217 230 338 387 419 444 464 492 327 37 407 431 41 478 394 40 487 1 37 69 209 238 27 271 283 299 440 03 4 77 603 639 428 490 31 63 88 624 09 80 627 662 691 731 242 27 297 313 327 34 09 81 629 66 69 736 496 68 61 61 680 721 8 666 720 760 793 838 271 307 331 349 364 384 67 647 700 740 773 819 63 687 727 79 80 60 740 799 843 880 930 296 336 362 382 398 420 620 707 764 808 844 894 608 69 72 79 831 880 709 806 870 918 97 1012 319 362 390 411 428 42 667 760 822 869 907 960 6 748 810 86 894 947 761 86 933 984 1027 108 341 386 416 438 47 482 712 811 876 926 966 1023 700 799 864 914 94 1011 810 920 992 1047 1092 113 360 408 439 463 482 09 71 86 924 976 1019 1079 740 84 913 966 1008 1067 84 970 104 1103 110 121 379 429 462 487 07 3 790 899 971 1026 1071 1133 779 889 961 1016 1060 1122 896 1018 1097 117 1206 1274 404 47 492 18 39 69 840 96 1032 1090 1138 1204 831 947 1023 1082 1129 119 92 1080 1164 1228 1280 131 437 494 31 60 83 614 908 1032 1114 1177 1228 1298 900 102 1107 1170 1221 1292 1026 1164 124 1322 1378 14 466 27 67 97 621 6 968 1100 1187 123 1307 1382 961 1094 1181 1248 1302 1377 1092 1238 1333 1406 146 146 494 9 600 632 68 694 102 1164 126 132 1383 1462 1019 1160 122 1322 1380 149 11 1309 1409 148 147 1633 21 88 632 66 693 730 1079 122 1320 1394 144 136 1074 1222 1319 1393 143 136 1214 137 1480 160 162 1714 638 720 773 813 846 891 131 1491 1606 1694 1766 1866 1319 1498 161 1704 1777 1877 1474 1667 1792 1888 196 2073 Georgia Hawaii Idaho Illinois 247 28 310 330 34 367 32 386 428 460 487 2 40 482 3 7 609 67 480 78 644 696 740 801 328 377 410 43 4 484 416 493 4 86 620 667 19 61 681 732 77 83 603 723 806 870 924 999 382 439 477 06 29 62 476 64 623 669 707 761 94 703 777 83 883 91 683 819 911 983 1043 1128 429 493 3 67 93 630 27 624 689 739 781 840 68 778 89 923 976 100 71 899 999 1078 1144 1236 471 41 87 622 61 691 73 677 747 802 847 911 71 84 933 1001 108 1138 812 970 1078 1163 1233 1332 09 84 634 672 703 746 614 72 800 88 906 974 767 904 998 1071 1131 1216 866 1034 1148 1237 1312 1417 4 62 678 719 72 798 62 770 849 910 961 1033 81 960 109 1136 1200 1290 916 1093 1213 1308 1386 1496 78 662 718 761 796 844 687 809 892 97 1010 108 88 1010 1114 1194 1261 13 961 1146 1272 1370 142 167 609 698 77 802 838 889 720 848 93 1002 108 1136 900 109 1166 120 1320 1418 100 1197 1327 1430 11 163 61 746 808 8 894 949 763 899 990 1061 1120 1202 94 1122 1236 1324 1398 101 1061 1263 1401 108 197 1723 707 809 876 927 969 1028 821 966 1063 1139 1202 1290 1027 1206 1327 1422 100 1611 1137 131 1497 1611 1706 1840 77 86 937 991 1036 1099 873 102 1129 1209 127 1368 1092 1281 1409 108 191 1708 1203 1429 183 1703 1803 1943 804 919 99 103 1100 1166 921 1082 1190 1274 1344 1442 113 132 1486 191 1677 1800 1266 103 1664 1789 1893 2041 849 970 100 1110 1160 1230 967 113 1248 1336 1409 111 1211 1418 18 1668 178 1886 1326 172 1739 1870 1979 2132 1049 1196 1293 1367 1428 112 1169 1368 102 1607 1693 1814 1467 1711 1877 2006 2113 2264 18 1874 2069 2222 2349 229 (Continued on page 4) Page 3
2004 Optional State Sales Tax Tables (Continued) At least 1 1 1 But less than 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Exemptions Indiana Louisiana Exemptions Exemptions Exemptions Iowa Maine Kansas Maryland Kentucky 37 431 467 49 18 0 304 348 377 399 417 442 390 464 14 3 8 631 337 388 421 446 467 496 489 61 608 644 673 714 400 47 494 23 46 78 496 89 62 700 741 798 441 07 49 82 609 646 66 648 702 743 776 823 46 30 73 606 632 669 66 671 742 797 843 907 11 86 63 673 704 747 631 722 782 828 86 917 20 93 641 677 707 748 626 741 819 879 929 999 72 6 709 71 78 833 691 789 84 904 944 1001 70 60 702 741 774 819 679 803 887 92 1006 1082 626 716 776 821 88 910 744 849 919 972 101 1076 616 701 77 799 834 882 727 88 948 1017 1074 11 67 772 83 884 924 979 794 906 980 1036 1082 1146 68 749 808 84 891 942 771 910 1004 1078 1138 1223 721 824 892 943 986 104 839 97 103 1094 1142 1210 696 792 8 902 941 99 811 97 10 1132 119 1284 762 871 942 997 1041 1103 882 1006 1088 110 1200 1271 734 834 900 90 991 1047 849 1001 1104 1184 120 1343 802 916 991 1048 109 1160 940 1071 117 1223 1277 131 783 889 99 1012 106 1116 900 1060 1168 122 1322 1420 8 976 10 1116 1166 1234 1016 117 120 1321 1379 149 848 963 1038 109 1142 1207 966 1138 123 1343 1417 121 92 106 1141 1206 1260 1334 108 1234 1333 1408 1469 14 906 1029 1109 1169 1219 1288 1026 1206 1328 1423 101 1611 988 1127 1217 1287 1343 1422 110 1308 1411 1490 1 164 962 1091 1176 1240 1293 136 1082 1272 1399 1499 181 1696 1048 1194 1290 1363 1423 106 1211 1377 148 168 1636 1730 101 110 1239 1307 1362 1438 113 1333 1466 170 166 1776 1104 128 139 1436 1498 18 1483 1682 1813 1913 1994 2107 1249 1413 120 1602 1669 1761 1367 1601 179 1881 1983 212 13 141 1662 17 1831 1936 216 247 268 283 296 313 264 301 32 344 39 379 282 322 349 369 38 408 32 400 432 46 47 02 327 373 403 426 44 470 411 467 04 32 4 86 36 416 449 47 496 24 463 2 66 97 623 68 399 4 491 19 41 73 09 78 622 66 684 723 430 489 28 8 82 616 1 62 673 710 740 781 49 22 64 9 621 67 91 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981 1067 1133 1188 1264 916 1028 1101 116 1201 1263 903 1039 1130 1200 127 1337 967 1086 1162 1221 1268 1333 1131 1299 1411 1497 168 1667 1198 1342 1436 106 164 1643 Mississippi New Jersey Missouri 349 396 426 40 469 49 379 429 462 487 08 36 10 607 673 724 766 826 323 38 427 460 488 27 448 07 4 7 99 632 49 61 603 636 662 698 643 762 844 907 99 1033 409 487 39 80 614 662 14 80 624 67 684 722 73 649 698 73 76 806 729 864 9 1026 108 1167 466 3 612 68 697 71 70 643 691 727 77 798 640 724 778 820 83 899 802 949 1049 1126 1191 1281 14 609 674 724 766 82 621 699 71 790 822 867 701 792 81 896 933 983 868 1026 1133 1216 128 1381 7 660 729 783 828 892 666 749 804 846 880 927 7 83 916 964 1003 107 926 1093 1207 129 1368 1470 9 704 778 836 883 91 708 796 84 898 934 984 806 910 978 1029 1071 1128 980 117 1276 1369 1446 14 631 746 824 88 93 1006 746 838 899 94 983 103 82 962 1033 1087 1130 1191 1029 1213 1338 1434 11 1628 663 783 86 928 981 10 783 879 942 990 1030 1084 896 1011 1086 1142 1188 122 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620 677 722 78 810 44 627 682 724 79 807 92 696 766 820 864 927 93 674 726 766 799 844 88 682 74 794 834 890 97 688 748 794 831 884 641 73 829 887 93 1003 639 726 782 82 860 908 636 738 806 88 901 961 644 742 806 86 896 93 686 80 88 947 998 1069 683 77 83 881 918 970 682 791 863 919 96 1029 689 793 862 914 97 1017 727 83 937 1002 106 1132 723 820 883 931 970 1024 724 838 91 974 1022 1090 730 839 911 967 1012 1076 764 896 984 102 1109 1188 761 863 929 980 1021 1078 764 884 96 1027 1078 1149 769 884 960 1018 1066 1132 800 937 1029 1100 119 1241 811 920 990 1044 1087 1147 817 94 1031 1097 111 1228 821 943 1023 108 1136 1206 847 991 1088 1163 122 1312 879 99 1071 1129 1176 1241 888 1027 1120 1191 120 1332 890 1021 1108 117 1229 130 909 1063 1166 1246 1312 140 939 1063 1143 120 12 1324 92 1100 1198 127 1337 142 91 1091 1184 12 1313 1394 964 1126 123 1320 1389 1487 996 1127 1212 1277 1330 1403 1012 1169 1274 13 1421 114 1010 118 126 1331 1392 1478 1016 1187 1301 1389 1462 164 100 1187 1277 134 1400 1477 1070 123 134 1430 100 197 1066 1222 1324 1403 1467 17 106 1243 1362 144 131 1637 1289 146 164 1647 1714 1806 1326 128 1662 176 181 1970 1313 102 1626 1722 1800 1908 1281 1491 1631 1740 1830 19 New York North Carolina 224 262 287 306 322 344 269 304 327 344 38 377 296 34 378 403 424 43 30 39 424 44 463 488 34 401 439 468 492 26 403 4 488 13 33 61 387 40 492 24 1 88 449 06 43 71 93 624 42 494 40 7 604 64 491 2 92 622 647 681 49 33 82 620 62 696 28 94 636 669 69 731 491 70 623 663 697 743 63 633 678 712 740 778 20 604 69 702 737 786 94 668 71 71 781 821 49 636 694 739 776 828 624 701 71 789 820 862 86 679 741 788 828 883 664 746 799 839 871 916 63 736 802 84 896 96 717 80 862 90 940 988 680 786 88 912 98 1021 764 87 918 963 1000 101 722 83 910 968 1016 1083 809 907 971 1019 108 1112 762 881 960 1021 1071 1141 81 94 1021 1072 1112 1169 940 1084 1180 124 131 1399 1038 1162 1242 1303 132 1420 North Dakota Ohio 291 331 37 377 393 41 364 412 443 467 486 12 383 434 468 494 14 43 47 36 76 606 631 66 444 03 42 72 96 629 49 619 66 699 727 766 497 63 606 639 66 702 612 690 741 779 810 83 44 617 664 699 728 768 670 74 809 81 88 932 87 66 71 73 784 828 721 812 871 91 91 1001 627 710 764 804 838 883 769 866 928 976 1014 1067 664 71 807 80 88 934 813 914 980 1030 1071 1126 699 790 80 89 931 982 8 961 1030 1083 112 1184 74 842 90 93 992 1046 911 1023 1096 112 1197 129 807 912 980 1031 1073 1131 98 1106 118 1244 1292 139 862 973 1046 1101 114 1207 101 1180 1263 1326 1377 1448 91 1032 1109 1167 1214 1279 1114 120 1338 1404 148 133 964 1088 1168 1229 1279 1347 1173 1316 1408 1478 134 1612 118 133 1432 10 166 1648 1437 1608 1719 1803 1871 196 (Continued on page ) Page 4
2004 Optional State Sales Tax Tables (Continued) At least 1 1 1 But less than 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Exemptions Oklahoma South Dakota Exemptions Exemptions Exemptions Pennsylvania Tennessee Rhode Island Texas South Carolina 327 388 430 462 489 27 284 328 37 380 398 424 302 342 368 387 403 42 379 449 496 33 63 606 412 487 39 78 612 68 382 440 478 08 32 66 403 4 489 1 36 6 481 68 627 672 710 763 468 2 609 64 691 744 448 16 61 9 623 663 472 32 71 601 62 69 47 646 712 764 806 866 1 607 669 718 79 816 06 82 632 671 702 746 31 98 642 676 703 740 604 712 78 841 888 93 7 66 723 77 818 879 8 642 697 739 774 822 8 68 706 743 773 814 6 771 849 910 960 1031 9 699 770 82 871 936 60 696 7 801 838 890 633 712 764 803 83 880 700 823 906 971 1024 1099 630 739 814 872 920 988 60 747 811 89 899 9 678 763 819 861 89 942 742 872 960 1028 108 1164 661 77 83 913 964 103 691 793 860 912 94 1013 719 809 868 912 948 998 780 916 1008 1079 1138 1221 691 810 891 94 1006 1080 730 838 909 963 1008 1070 79 84 91 962 1000 103 816 98 104 1128 1190 1276 731 8 940 1006 1061 1139 782 897 973 1031 1079 114 812 913 978 1028 1068 1124 864 1014 1114 1193 127 1348 784 91 100 107 1134 1216 82 977 109 1122 1173 124 882 991 1062 1116 1160 1220 927 1087 1194 1278 1347 1443 830 968 1063 1136 1198 1284 91 1048 113 1203 128 133 94 1061 1137 1194 1241 1306 983 112 126 133 1426 127 874 1019 1117 1194 128 1348 97 1116 1209 1280 1339 1420 100 1128 1208 1269 1319 1387 1036 1213 1332 1424 100 1607 916 1066 1168 1248 131 1409 1031 1180 1278 134 141 101 1062 1191 1276 1340 1392 1464 1086 1271 139 1491 170 1682 1098 1272 1391 1484 161 1670 128 1468 188 1681 176 1862 1314 1472 17 163 1717 180 1306 123 1670 1783 1876 2008 263 319 38 388 414 40 06 601 666 717 78 817 37 427 461 487 09 38 34 411 46 491 21 62 344 417 466 0 38 8 628 74 824 886 937 1008 488 99 633 660 697 437 20 76 620 67 708 399 482 39 84 621 674 708 838 926 99 102 1132 64 641 691 730 761 804 498 92 6 70 746 804 446 37 601 60 692 71 77 916 1012 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Internal Revenue Service Philadelphia Service Center 11603 Roosevelt Blvd. Philadelphia, PA 19161 Official Business Penalty for Private Use, $300 IRS Department of the Treasury Internal Revenue Service www.irs.gov 2004 Pub. 600 Optional State Sales Tax Tables Official Federal Tax Information Do Not Throw Away! PRSRT STD Postage and Fees Paid Internal Revenue Service Permit No. G-48 Publication 600 Cat. No. 46600Y Page 6