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Rule by State A plain-language register of state law · revised 2026
50 STATES + DC

Register of state law

Four laws that change at the state line.

For each of the fifty states and the District of Columbia: whether the state levies a personal income tax, whether it levies a statewide sales tax, whether a right-to-work statute is on the books, and the current status of cannabis. Plain language, current as of 2026, with a standing reminder to confirm against the official source.

A

  1. § 1 Alabama AL Income tax yes Sales tax yes Right-to-work yes Cannabis · Medical only
  2. § 2 Alaska AK Income tax none Sales tax none Right-to-work no Cannabis · Recreational legal
  3. § 3 Arizona AZ Income tax yes Sales tax yes Right-to-work yes Cannabis · Recreational legal
  4. § 4 Arkansas AR Income tax yes Sales tax yes Right-to-work yes Cannabis · Medical only

C

  1. § 5 California CA Income tax yes Sales tax yes Right-to-work no Cannabis · Recreational legal
  2. § 6 Colorado CO Income tax yes Sales tax yes Right-to-work no Cannabis · Recreational legal
  3. § 7 Connecticut CT Income tax yes Sales tax yes Right-to-work no Cannabis · Recreational legal

D

  1. § 8 Delaware DE Income tax yes Sales tax none Right-to-work no Cannabis · Recreational legal
  2. § 9 District of Columbia DC Income tax yes Sales tax yes Right-to-work no Cannabis · Recreational legal

F

  1. § 10 Florida FL Income tax none Sales tax yes Right-to-work yes Cannabis · Medical only

G

  1. § 11 Georgia GA Income tax yes Sales tax yes Right-to-work yes Cannabis · Not legal

H

  1. § 12 Hawaii HI Income tax yes Sales tax yes Right-to-work no Cannabis · Medical only

I

  1. § 13 Idaho ID Income tax yes Sales tax yes Right-to-work yes Cannabis · Not legal
  2. § 14 Illinois IL Income tax yes Sales tax yes Right-to-work no Cannabis · Recreational legal
  3. § 15 Indiana IN Income tax yes Sales tax yes Right-to-work yes Cannabis · Not legal
  4. § 16 Iowa IA Income tax yes Sales tax yes Right-to-work yes Cannabis · Not legal

K

  1. § 17 Kansas KS Income tax yes Sales tax yes Right-to-work yes Cannabis · Not legal
  2. § 18 Kentucky KY Income tax yes Sales tax yes Right-to-work yes Cannabis · Medical only

L

  1. § 19 Louisiana LA Income tax yes Sales tax yes Right-to-work yes Cannabis · Medical only

M

  1. § 20 Maine ME Income tax yes Sales tax yes Right-to-work no Cannabis · Recreational legal
  2. § 21 Maryland MD Income tax yes Sales tax yes Right-to-work no Cannabis · Recreational legal
  3. § 22 Massachusetts MA Income tax yes Sales tax yes Right-to-work no Cannabis · Recreational legal
  4. § 23 Michigan MI Income tax yes Sales tax yes Right-to-work no Cannabis · Recreational legal
  5. § 24 Minnesota MN Income tax yes Sales tax yes Right-to-work no Cannabis · Recreational legal
  6. § 25 Mississippi MS Income tax yes Sales tax yes Right-to-work yes Cannabis · Medical only
  7. § 26 Missouri MO Income tax yes Sales tax yes Right-to-work no Cannabis · Recreational legal
  8. § 27 Montana MT Income tax yes Sales tax none Right-to-work no Cannabis · Recreational legal

N

  1. § 28 Nebraska NE Income tax yes Sales tax yes Right-to-work yes Cannabis · Medical only
  2. § 29 Nevada NV Income tax none Sales tax yes Right-to-work yes Cannabis · Recreational legal
  3. § 30 New Hampshire NH Income tax none Sales tax none Right-to-work no Cannabis · Medical only
  4. § 31 New Jersey NJ Income tax yes Sales tax yes Right-to-work no Cannabis · Recreational legal
  5. § 32 New Mexico NM Income tax yes Sales tax yes Right-to-work no Cannabis · Recreational legal
  6. § 33 New York NY Income tax yes Sales tax yes Right-to-work no Cannabis · Recreational legal
  7. § 34 North Carolina NC Income tax yes Sales tax yes Right-to-work yes Cannabis · Not legal
  8. § 35 North Dakota ND Income tax yes Sales tax yes Right-to-work yes Cannabis · Medical only

O

  1. § 36 Ohio OH Income tax yes Sales tax yes Right-to-work no Cannabis · Recreational legal
  2. § 37 Oklahoma OK Income tax yes Sales tax yes Right-to-work yes Cannabis · Medical only
  3. § 38 Oregon OR Income tax yes Sales tax none Right-to-work no Cannabis · Recreational legal

P

  1. § 39 Pennsylvania PA Income tax yes Sales tax yes Right-to-work no Cannabis · Medical only

R

  1. § 40 Rhode Island RI Income tax yes Sales tax yes Right-to-work no Cannabis · Recreational legal

S

  1. § 41 South Carolina SC Income tax yes Sales tax yes Right-to-work yes Cannabis · Not legal
  2. § 42 South Dakota SD Income tax none Sales tax yes Right-to-work yes Cannabis · Medical only

T

  1. § 43 Tennessee TN Income tax none Sales tax yes Right-to-work yes Cannabis · Not legal
  2. § 44 Texas TX Income tax none Sales tax yes Right-to-work yes Cannabis · Not legal

U

  1. § 45 Utah UT Income tax yes Sales tax yes Right-to-work yes Cannabis · Medical only

V

  1. § 46 Vermont VT Income tax yes Sales tax yes Right-to-work no Cannabis · Recreational legal
  2. § 47 Virginia VA Income tax yes Sales tax yes Right-to-work yes Cannabis · Recreational legal

W

  1. § 48 Washington WA Income tax none Sales tax yes Right-to-work no Cannabis · Recreational legal
  2. § 49 West Virginia WV Income tax yes Sales tax yes Right-to-work yes Cannabis · Medical only
  3. § 50 Wisconsin WI Income tax yes Sales tax yes Right-to-work yes Cannabis · Not legal
  4. § 51 Wyoming WY Income tax none Sales tax yes Right-to-work yes Cannabis · Not legal