Earlier this year, the think tank Tax Foundation released a study detailing the wireless service tax and fee rates in the U.S.
This week, the map that details the state and local tax and fee rates on wireless service. The average state and local rate is 11.36 percent.
Oregon has the lowest rate at 1.85 percent, and is tailed closely by Nevada at 2.13 percent and Idaho at 2.28 percent. Nebraska has the highest rate at 18.67 percent, and is followed closely by Washington at 18.62 percent and New York at 17.85 percent.
It is interesting to note what Nebraska, Washington, and New York have rates nearly ten times that of Oregon, and that Washington actually borders the states with the first and second lowest rates.
These rates do not include the additional federal rate of 5.92 percent, which brings Nebraska's rate to 24.49 percent and Oregon's rate to 7.67 percent.
The average combined federal, state, and local rate is 17.18 percent.