ALABAMA

4

*

ALASKA

none

ARIZONA

5.6

*

*

ARKANSAS

6

*

CALIFORNIA (3)

7.25 (2)

*

*

COLORADO

2.9

*

*

CONNECTICUT

6

*

*

* 

DELAWARE

none

FLORIDA

6

*

*

*

GEORGIA

4

* (4)

*

HAWAII

4

*

IDAHO

6

*

ILLINOIS (2)

6.25

1%

1%

1%

INDIANA

6

*

*

IOWA

5

*

*

KANSAS

5.3

*

KENTUCKY

6

*

*

LOUISIANA

4

* (4)

*

MAINE

5

*

*

MARYLAND

5

*

*

*

MASSACHUSETTS

5

*

*

MICHIGAN

6

*

*

MINNESOTA

6.5

*

*

*

MISSISSIPPI

7

*

MISSOURI

4.225

 1.225

*

MONTANA

none

NEBRASKA

5.5

*

*

NEVADA

6.5

*

*

NEW HAMPSHIRE

none

NEW JERSEY

7

*

*

*

NEW MEXICO

5

*

*

NEW YORK

4

*

*

*

NORTH CAROLINA (5)

4.25

* (4)

*

NORTH DAKOTA

5

*

*

OHIO

5.5

*

*

OKLAHOMA

4.5

*

OREGON

none

PENNSYLVANIA

6

*

*

*

RHODE ISLAND

7

*

*

*

SOUTH CAROLINA (6)

5

3%

*

SOUTH DAKOTA

4

*

TENNESSEE

7

6% 

*

TEXAS

6.25

*

*

* 

UTAH

4.75

2.75% 

*

VERMONT

6

*

*

* 

VIRGINIA

5 (2)

2.5% (2)

*

*

WASHINGTON

6.5

*

*

WEST VIRGINIA

6

 5%

*

WISCONSIN

5

*

*

WYOMING

4

 * (7)

*