Downloadable SSTP Rate Database Table and Instructions

Download SSTP Rate Database Table.

Downloading SSTP Rate Database Table
The Streamlined Sales Tax Project (SSTP) Rate Database Table contains the tax rate for each jurisdiction code that is used on the Boundary Database File . The FIPS State Code (Data Element #22), FIPS County Code (Data Element 23), and Special Tax District Code (Data Element #29) from the Boundary Database File are on the SSTP Rate Database Table under the field Jurisdiction FIPS Code (Data Element #3).

Access the SSTP Rate Database Table using the FIPS State Code from the Boundary Database File to locate the correct state records. This is required as FIPS codes are not unique for all place and place class codes across all states. The Jurisdiction Type is provided for the retailers' use, if they wish to note the type of tax being computed (State - 45, County - 00, or Special - 63). Remember, a query must also check that the correct row is accessed based on the beginning and ending effective date for the row, based on the date of sale.

Using the FIPS codes from the Boundary Database File, the retailer queries the SSTP Rate Database Table for the tax rates. The SSTP Rate Database Table must be queried for each component of the FIPS codes retrieved from the Boundary Database File. The tax due is computed for each taxing jurisdiction separately. Do not combine the tax rates and then compute the tax. The uniform method for computing the tax, to alleviate any rounding issues, is to compute the tax on each individual rate. Help

The SSTP Rate Database Table allows states to have two (2) state tax rates and a tax rate for in-state (intrastate) sales vs. out-of-state (interstate) sales. The two state rates are for states that have a general sales tax rate and a special rate for food or drug sales. The seller would use the rate that applied to the goods being purchased. The two state rates will be completed by all states for consistency in use. The in-state (intrastate) vs. out-of-state (interstate) rates are provided for states that may allow for a local tax on in-state sales but not a tax on sales originating out-of-state. Again, all of the fields will be completed, even if the state has the same rates for in-state and out-of-state sales. Ohio does not use two (2) state sales tax rates; therefore, the rates in each of these data elements will be uniform for that row in the SSTP Rate Database Table.
Download File Format
The following table illustrates the table structure.
Data Element Field Description State Row Example County Row Example Transit Row Example
1 State State FIPS code (see FIPS Codes below) 39 39 39
2 Jurisdiction Type State (45), County (00), or Transit (63) 45 00 63
3 Jurisdiction FIPS Code FIPS code associated with the jurisdiction 39 049 25000
4 General Tax Rate - Intrastate General sales tax rate for in-state sales 0.05500 0.01000 0.00250
5 General Tax Rate - Interstate General sales tax rate for out-of-state sales 0.05500 0.01000 0.00250
6 Food/Drug Tax Rate - Intrastate Special sales tax rate for food or drug in-state sales 0.05500 0.01000 0.00250
7 Food/Drug Tax Rate - Interstate Special sales tax rate for food or drug out-of-state sales 0.05500 0.01000 0.00250
8 Begin Date The date that the rate went into effect. 20050701 20051001 19900201
9 End Date The date that the rate expires. This will be 99991231 if the rate does not have an expiration date. 99991231 99991231 99991231
Example of Use
Below are example rows from the Boundary Database (9-Digit-, 5-Digit-, and Address Level-Based):
4,20040901,20041231,,,,,,,,,,,,,,,43002,43002,0000,0145,,39,39,049,,,,,ST,25000,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Z,20040901,20041231,,,,,,,,,,,,,,,43002,43002,,,,39,39,049,,,,,ST,25000,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, A,20040901,20041231,1,43,O,E,10TH,AVE,,,,,,Columbus,43201,2111,,,,,,39,39,049,18000,,,,ST,25000,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,


In each of the example rows above, the FIPS codes retrieved from the Boundary Database File will be as follows:

      1. FIPS State Code (Data Element #22) = 39
      2. FIPS County Code (Data Element #23) = 049
      3. Special Tax District Code (Data Element #29) = 25000

In the SSTP Rate Database Table, the values in the Jurisdiction FIPS Code field (Data Element #3) that map to each of the FIPS components provided by the Boundary Database File. The FIPS State Code maps to the Jurisdiction FIPS Code value of "45", the FIPS County Code to "00" and the Special Tax District Code to "63" respectively. As with the Boundary Database File, the query must check that the date of sale is within the beginning and ending effective date of the record.

Example of Rate Database
39,00,049,.01000,.01000,.01000,.01000,20051001,99991231
39,45,39,.05500,.05500,.05500,.05500,2050701,99991231
39,63,25000,.00250,.00250,.00250,.00250,19900201,99991231


Calculation Example
Tax Entity FIPS Rate
State of OHIO 39 5.50%
Franklin County 049 1.00%
COTA 25000 0.25%
Total: 6.75%

Tax Calculation
Taxable Amount $100.00
Tax $6.75
Total with Tax $106.75


FIPS Codes
Federal information processing standards codes (FIPS codes) are a standardized set of numeric or alphabetic codes issued by the National Institute of Standards and Technology (NIST) to ensure uniform identification of geographic entities. FIPS codes are used heavily by federal, state, regional and local government. The entities covered include: states and statistically equivalent entities, counties and statistically equivalent entities, named populated and related location entities (such as city, places and county subdivisions).

A FIPS Code is used to associate each boundary to the corresponding tax rates. More information on FIPS Codes is available at
the NIST website.
Ohio FIPS Codes
The FIPS Code for the State of Ohio is 39. County and Municipality FIPS Codes can be downloaded by clicking on the links below. These comma delimited test files (.csv) contain the FIPS Codes for Ohio counties and municipalities.
Download County FIPS Codes
Download Municipal FIPS Codes
Download Transit FIPS Place Codes

Download SSTP Rate Database Table.