States that do not exempt groceries from the statewide sales tax

Residents pay a sales tax of on groceries in 13 of the 45 states with a statewide sales tax, though that rate is typically lower than the full sales tax. In South Dakota and Mississippi, however, residents pay the full sales tax rate on groceries.

In the other 32 states with a statewide sales tax, groceries sales are exempt from the tax.