Quick summary
The source table shows what each reference supports and where its limits begin.
A statewide average is a planning input. A printed receipt or official local guidance is better for a specific bill.
Source notes
Sources and Reference Notes
USTipCalc uses public sources for limited reference notes and tells users when a receipt is more useful than a broad estimate.
What the sources support
Sources support the calculator explanations, state estimate notes, and service-charge wording. They do not make the site an official tax or legal service.
Every state rate record keeps a source name, link, review date, and definition of the estimate.
Use the receipt first
When a receipt lists tax, a discount, a service charge, or automatic gratuity, use that printed value. It is more relevant to the bill in front of you than a statewide planning average.
Why a state average can differ
A state rate is only a starting point. A restaurant receipt can also reflect a county, city or town, or local tax area. The rate can change by address and purchase type.
Use the printed receipt rate for a closer personal estimate. Use the official state agency link when you need to check a location before you order.
Service-charge wording
Businesses can use different labels for an added charge. This site helps you separate a printed charge from a voluntary tip in the math.
It does not decide whether a charge is lawful, taxable, or paid to staff.
Learn more about the site
Reference notes
This table shows the public references used for estimates and explanations. It also shows where a receipt or official local guidance is more useful.
| Source | Used for | Scope | Limits |
|---|---|---|---|
| State and Local Sales Tax Rates | State base rates and average combined estimates | United States; statewide and average combined comparisons | State averages are not address-level restaurant tax rates. |
| Tax Rates Reference | State tax agency reference context | United States | Use the official state source or receipt rate for a specific bill. |
| Tips Versus Service Charges | Automatic gratuity and service charge explanation | United States | Payroll treatment does not determine a customer’s final receipt total. |
| Fact Sheet #15: Tipped Employees | Compulsory charge versus voluntary tip explanation | United States | Employment-law guidance is not individual legal advice. |
| California Department of Tax and Fee Administration | Official California sales-tax lookup or rate reference | California statewide base rate and a state-level average combined estimate; not address-level tax. | This estimate does not replace the tax rate shown on a receipt or an official address-based lookup. |
| Texas Comptroller of Public Accounts | Official Texas sales-tax lookup or rate reference | Texas statewide base rate and a state-level average combined estimate; not address-level tax. | This estimate does not replace the tax rate shown on a receipt or an official address-based lookup. |
| Florida Department of Revenue | Official Florida sales-tax lookup or rate reference | Florida statewide base rate and a state-level average combined estimate; not address-level tax. | This estimate does not replace the tax rate shown on a receipt or an official address-based lookup. |
| New York State Department of Taxation and Finance | Official New York sales-tax lookup or rate reference | New York statewide base rate and a state-level average combined estimate; not address-level tax. | This estimate does not replace the tax rate shown on a receipt or an official address-based lookup. |
| Illinois Department of Revenue | Official Illinois sales-tax lookup or rate reference | Illinois statewide base rate and a state-level average combined estimate; not address-level tax. | This estimate does not replace the tax rate shown on a receipt or an official address-based lookup. |
| Washington Department of Revenue | Official Washington sales-tax lookup or rate reference | Washington statewide base rate and a state-level average combined estimate; not address-level tax. | This estimate does not replace the tax rate shown on a receipt or an official address-based lookup. |
| Pennsylvania Department of Revenue | Official Pennsylvania sales-tax lookup or rate reference | Pennsylvania statewide base rate and a state-level average combined estimate; not address-level tax. | This estimate does not replace the tax rate shown on a receipt or an official address-based lookup. |
| Georgia Department of Revenue | Official Georgia sales-tax lookup or rate reference | Georgia statewide base rate and a state-level average combined estimate; not address-level tax. | This estimate does not replace the tax rate shown on a receipt or an official address-based lookup. |
| North Carolina Department of Revenue | Official North Carolina sales-tax lookup or rate reference | North Carolina statewide base rate and a state-level average combined estimate; not address-level tax. | This estimate does not replace the tax rate shown on a receipt or an official address-based lookup. |
| Ohio Department of Taxation | Official Ohio sales-tax lookup or rate reference | Ohio statewide base rate and a state-level average combined estimate; not address-level tax. | This estimate does not replace the tax rate shown on a receipt or an official address-based lookup. |
Questions about Sources and Reference Notes
Are these sources legal or tax advice?
No. They are reference notes for personal receipt estimates only. They do not provide tax, legal, payroll, accounting, financial, or business advice.
Are state tax estimates exact?
No. State tax estimates are starting points. Local rates can differ, so users should enter the tax rate from their receipt when available.
Why does USTipCalc list references?
References help users see why the calculator uses estimate wording and why receipt values are more reliable than broad default rates.
Why can tax differ within one state?
A county, city or town, or local tax area can add to a state rate. The receipt rate is the best input for the bill you are paying.