| State | Rate | State | Rate |
| Alabama | 8¢ | Montana | 10.75¢ |
| Alaska | N\A | Nebraska | 16.5¢ |
| Arkansas | 10.5¢ | Nevada | 8.75¢ |
| Arizona | 11.75¢ | New Hamp. | 13.25¢ |
| California | 6.25¢ | New Jersey | 6.5¢ |
| Colorado | 14.25¢ | New Mexico | 14.5¢ |
| Conn. | 9¢ | New York | 9.5¢ |
| Delaware | 7.75¢ | N. Carolina | 12.75¢ |
| Florida | 11.0¢ | N. Dakota | 14.75¢ |
| Georgia | 9.5¢ | Ohio | 9¢ |
| Hawaii | N\A | Oklahoma | 12.25¢ |
| Idaho | 12¢ | Oregon | 10.25¢ |
| Illinois | 8¢ | Penn. | 9.25¢ |
| Indiana | 8.75¢ | Rhode Island | 7.5¢ |
| Iowa | 10.5¢ | S. Carolina | 10.75¢ |
| Kansas | 15.5¢ | S. Dakota | 10.5¢ |
| Kentucky | 10.5¢ | Tennessee | 11.5¢ |
| Louisiana | 8.5¢ | Texas | 12.5¢ |
| Maine | 37.5¢ | Utah | 9.25¢ |
| Maryland | 7.75¢ | Vermont | 14.5¢ |
| Mass. | 7.75¢ | Virginia | 9¢ |
| Michigan | 9.8¢ | Washington | 11¢ |
| Minnesota | 10.5¢ | W. Virginia | 10.5¢ |
| Mississippi | 10.5¢ | Wisconsin | 10.75¢ |
| Missouri | 11¢ | Wyoming | 15.5¢ |