🇺🇸 United States Directory•IRS Guidelines & 50 States
US Invoice Generators & State Guidelines
Compliant invoice templates for American freelancers, 1099 contractors, and trade businesses.
US FormatIRS Compliant
US Freelancer Invoice (1099 Contractor)
Professional invoice template for US freelancers, independent contractors, and solo consultants reporting 1099-NEC income.
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US FormatIRS Compliant
US Contractor Invoice (Trade & Commercial)
Commercial contractor invoice for general contractors, specialty trades, construction, and B2B vendors.
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US FormatIRS Compliant
US General Business Invoice
Universal commercial invoice template for US small businesses, professional firms, consulting services, and wholesale vendors.
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State Sales Tax Rates (50 States + DC)
Base state sales tax rates. In most states, professional and consulting services are exempt unless tangible personal property or specified digital products are transferred.
| State | Code | Base State Rate | Services Generally Taxable? | Tax Authority |
|---|---|---|---|---|
| Alabama | AL | 4% | Exempt (Professional Services) | Alabama Department of Revenue |
| Alaska | AK | 0% | Exempt (Professional Services) | Alaska Department of Revenue |
| Arizona | AZ | 5.6% | Exempt (Professional Services) | Arizona Department of Revenue (TPT) |
| Arkansas | AR | 6.5% | Exempt (Professional Services) | Arkansas Department of Finance and Administration |
| California | CA | 7.25% | Exempt (Professional Services) | California Department of Tax and Fee Administration (CDTFA) |
| Colorado | CO | 2.9% | Exempt (Professional Services) | Colorado Department of Revenue |
| Connecticut | CT | 6.35% | Exempt (Professional Services) | Connecticut Department of Revenue Services (DRS) |
| Delaware | DE | 0% | Exempt (Professional Services) | Delaware Division of Revenue |
| District of Columbia | DC | 6% | Exempt (Professional Services) | DC Office of Tax and Revenue |
| Florida | FL | 6% | Exempt (Professional Services) | Florida Department of Revenue |
| Georgia | GA | 4% | Exempt (Professional Services) | Georgia Department of Revenue |
| Hawaii | HI | 4% | Yes (Most Services) | Hawaii Department of Taxation (GET) |
| Idaho | ID | 6% | Exempt (Professional Services) | Idaho State Tax Commission |
| Illinois | IL | 6.25% | Exempt (Professional Services) | Illinois Department of Revenue |
| Indiana | IN | 7% | Exempt (Professional Services) | Indiana Department of Revenue |
| Iowa | IA | 6% | Exempt (Professional Services) | Iowa Department of Revenue |
| Kansas | KS | 6.5% | Exempt (Professional Services) | Kansas Department of Revenue |
| Kentucky | KY | 6% | Exempt (Professional Services) | Kentucky Department of Revenue |
| Louisiana | LA | 4.45% | Exempt (Professional Services) | Louisiana Department of Revenue |
| Maine | ME | 5.5% | Exempt (Professional Services) | Maine Revenue Services |
| Maryland | MD | 6% | Exempt (Professional Services) | Comptroller of Maryland |
| Massachusetts | MA | 6.25% | Exempt (Professional Services) | Massachusetts Department of Revenue (DOR) |
| Michigan | MI | 6% | Exempt (Professional Services) | Michigan Department of Treasury |
| Minnesota | MN | 6.875% | Exempt (Professional Services) | Minnesota Department of Revenue |
| Mississippi | MS | 7% | Exempt (Professional Services) | Mississippi Department of Revenue |
| Missouri | MO | 4.225% | Exempt (Professional Services) | Missouri Department of Revenue |
| Montana | MT | 0% | Exempt (Professional Services) | Montana Department of Revenue |
| Nebraska | NE | 5.5% | Exempt (Professional Services) | Nebraska Department of Revenue |
| Nevada | NV | 6.85% | Exempt (Professional Services) | Nevada Department of Taxation |
| New Hampshire | NH | 0% | Exempt (Professional Services) | New Hampshire Department of Revenue Administration |
| New Jersey | NJ | 6.625% | Exempt (Professional Services) | New Jersey Division of Taxation |
| New Mexico | NM | 4.875% | Yes (Most Services) | New Mexico Taxation and Revenue Department (GRT) |
| New York | NY | 4% | Exempt (Professional Services) | New York State Department of Taxation and Finance |
| North Carolina | NC | 4.75% | Exempt (Professional Services) | North Carolina Department of Revenue |
| North Dakota | ND | 5% | Exempt (Professional Services) | North Dakota Office of State Tax Commissioner |
| Ohio | OH | 5.75% | Exempt (Professional Services) | Ohio Department of Taxation |
| Oklahoma | OK | 4.5% | Exempt (Professional Services) | Oklahoma Tax Commission |
| Oregon | OR | 0% | Exempt (Professional Services) | Oregon Department of Revenue |
| Pennsylvania | PA | 6% | Exempt (Professional Services) | Pennsylvania Department of Revenue |
| Rhode Island | RI | 7% | Exempt (Professional Services) | Rhode Island Division of Taxation |
| South Carolina | SC | 6% | Exempt (Professional Services) | South Carolina Department of Revenue |
| South Dakota | SD | 4.2% | Yes (Most Services) | South Dakota Department of Revenue |
| Tennessee | TN | 7% | Exempt (Professional Services) | Tennessee Department of Revenue |
| Texas | TX | 6.25% | Exempt (Professional Services) | Texas Comptroller of Public Accounts |
| Utah | UT | 4.85% | Exempt (Professional Services) | Utah State Tax Commission |
| Vermont | VT | 6% | Exempt (Professional Services) | Vermont Department of Taxes |
| Virginia | VA | 5.3% | Exempt (Professional Services) | Virginia Department of Taxation |
| Washington | WA | 6.5% | Exempt (Professional Services) | Washington Department of Revenue (B&O / Sales) |
| West Virginia | WV | 6% | Yes (Most Services) | West Virginia State Tax Department |
| Wisconsin | WI | 5% | Exempt (Professional Services) | Wisconsin Department of Revenue |
| Wyoming | WY | 4% | Exempt (Professional Services) | Wyoming Department of Revenue |
IRS 1099-NEC and Sales Tax Compliance
Independent contractors should keep records of all invoices and receipts for at least 3 to 7 years. Clients paying over $600/year must report compensation on Form 1099-NEC.
Disclaimer: Invoice Meadow is not affiliated with the IRS or state taxing departments. This tool is for invoicing calculations and does not provide legal or tax advice.