| Alaska | Adak | January 1 | December 31 | $97 | $24 | $121 |
| Alaska | Anchorage | May 1 | August 31 | $116 | $29 | $145 |
| Alaska | Anchorage | September 1 | April 30 | $116 | $29 | $145 |
| Alaska | Barrow | May 1 | August 31 | $103 | $26 | $129 |
| Alaska | Barrow | September 1 | April 30 | $103 | $26 | $129 |
| Alaska | Barter Island Lrrs | January 1 | December 31 | $97 | $24 | $121 |
| Alaska | Bethel | January 1 | December 31 | $81 | $20 | $101 |
| Alaska | Bettles | January 1 | December 31 | $97 | $24 | $121 |
| Alaska | Cape Lisburne Lrrs | January 1 | December 31 | $97 | $24 | $121 |
| Alaska | Cape Newenham Lrrs | January 1 | December 31 | $97 | $24 | $121 |
| Alaska | Cape Romanzof Lrrs | January 1 | December 31 | $97 | $24 | $121 |
| Alaska | Clear Ab | January 1 | December 31 | $97 | $24 | $121 |
| Alaska | Cold Bay Lrrs | January 1 | December 31 | $97 | $24 | $121 |
| Alaska | Cold Bay | January 1 | December 31 | $97 | $24 | $121 |
| Alaska | Coldfoot | January 1 | December 31 | $74 | $19 | $93 |
| Alaska | Copper Center | January 1 | December 31 | $97 | $24 | $121 |
| Alaska | Cordova | January 1 | December 31 | $85 | $21 | $106 |
| Alaska | Craig | May 1 | September 30 | $75 | $19 | $94 |
| Alaska | Craig | October 1 | April 30 | $75 | $19 | $94 |
| Alaska | Deadhorse | January 1 | December 31 | $97 | $24 | $121 |
| Alaska | Delta Junction | January 1 | December 31 | $85 | $21 | $106 |
| Alaska | Denali National Park | May 1 | September 30 | $95 | $23 | $118 |
| Alaska | Denali National Park | October 1 | April 30 | $95 | $23 | $118 |
| Alaska | Dillingham | January 1 | December 31 | $90 | $23 | $113 |
| Alaska | Dutch Harbor-Unalaska | January 1 | December 31 | $103 | $26 | $129 |
| Alaska | Eareckson Air Station | January 1 | December 31 | $59 | $15 | $74 |
| Alaska | Eielson Afb | May 16 | September 30 | $86 | $22 | $108 |
| Alaska | Eielson Afb | October 1 | May 15 | $86 | $22 | $108 |
| Alaska | Elfin Cove | January 1 | December 31 | $97 | $24 | $121 |
| Alaska | Elmendorf Afb | May 1 | August 31 | $116 | $29 | $145 |
| Alaska | Elmendorf Afb | September 1 | April 30 | $116 | $29 | $145 |
| Alaska | Fairbanks | May 16 | September 30 | $86 | $22 | $108 |
| Alaska | Fairbanks | October 1 | May 15 | $86 | $22 | $108 |
| Alaska | Fort Yukon Lrrs | January 1 | December 31 | $97 | $24 | $121 |
| Alaska | Ft. Greely | January 1 | December 31 | $85 | $21 | $106 |
| Alaska | Ft. Richardson | May 1 | August 31 | $116 | $29 | $145 |
| Alaska | Ft. Richardson | September 1 | April 30 | $116 | $29 | $145 |
| Alaska | Ft. Wainwright | May 16 | September 30 | $86 | $22 | $108 |
| Alaska | Ft. Wainwright | October 1 | May 15 | $86 | $22 | $108 |
| Alaska | Gambell | January 1 | December 31 | $97 | $24 | $121 |
| Alaska | Glennallen | January 1 | December 31 | $97 | $24 | $121 |
| Alaska | Haines | January 1 | December 31 | $90 | $23 | $113 |
| Alaska | Healy | May 1 | September 30 | $95 | $23 | $118 |
| Alaska | Healy | October 1 | April 30 | $95 | $23 | $118 |
| Alaska | Homer | May 1 | September 30 | $99 | $25 | $124 |
| Alaska | Homer | October 1 | April 30 | $99 | $25 | $124 |
| Alaska | Jb Elmendorf-Richardson | May 1 | August 31 | $116 | $29 | $145 |
| Alaska | Jb Elmendorf-Richardson | September 1 | April 30 | $116 | $29 | $145 |
| Alaska | Juneau | February 1 | October 31 | $95 | $23 | $118 |
| Alaska | Juneau | November 1 | January 31 | $95 | $23 | $118 |
| Alaska | Kaktovik | January 1 | December 31 | $97 | $24 | $121 |
| Alaska | Kavik Camp | January 1 | December 31 | $97 | $24 | $121 |
| Alaska | Kenai-Soldotna | May 1 | October 31 | $90 | $23 | $113 |
| Alaska | Kenai-Soldotna | November 1 | April 30 | $90 | $23 | $113 |
| Alaska | Kennicott | January 1 | December 31 | $97 | $24 | $121 |
| Alaska | Ketchikan | May 1 | September 30 | $95 | $23 | $118 |
| Alaska | Ketchikan | October 1 | April 30 | $95 | $23 | $118 |
| Alaska | King Salmon Lrrs | January 1 | December 31 | $97 | $24 | $121 |
| Alaska | King Salmon | January 1 | December 31 | $97 | $24 | $121 |
| Alaska | Klawock | January 1 | December 31 | $75 | $19 | $94 |
| Alaska | Kodiak | February 1 | October 31 | $87 | $22 | $109 |
| Alaska | Kodiak | November 1 | January 31 | $87 | $22 | $109 |
| Alaska | Kotzebue | January 1 | December 31 | $97 | $24 | $121 |
| Alaska | Kulis Ags | May 1 | August 31 | $116 | $29 | $145 |
| Alaska | Kulis Ags | September 1 | April 30 | $116 | $29 | $145 |
| Alaska | Mccarthy | January 1 | December 31 | $97 | $24 | $121 |
| Alaska | Mcgrath | January 1 | December 31 | $97 | $24 | $121 |
| Alaska | Murphy Dome | May 16 | September 30 | $86 | $22 | $108 |
| Alaska | Murphy Dome | October 1 | May 15 | $86 | $22 | $108 |
| Alaska | Nome | May 1 | August 31 | $95 | $23 | $118 |
| Alaska | Nome | September 1 | April 30 | $95 | $23 | $118 |
| Alaska | Nosc Anchorage | May 1 | August 31 | $116 | $29 | $145 |
| Alaska | Nosc Anchorage | September 1 | April 30 | $116 | $29 | $145 |
| Alaska | Nuiqsut | January 1 | December 31 | $97 | $24 | $121 |
| Alaska | Oliktok Lrrs | January 1 | December 31 | $97 | $24 | $121 |
| Alaska | Palmer | May 1 | September 30 | $105 | $26 | $131 |
| Alaska | Palmer | October 1 | April 30 | $105 | $26 | $131 |
| Alaska | Petersburg | January 1 | December 31 | $86 | $22 | $108 |
| Alaska | Point Barrow Lrrs | January 1 | December 31 | $97 | $24 | $121 |
| Alaska | Point Hope | January 1 | December 31 | $97 | $24 | $121 |
| Alaska | Point Lonely Lrrs | January 1 | December 31 | $97 | $24 | $121 |
| Alaska | Port Alexander | January 1 | December 31 | $97 | $24 | $121 |
| Alaska | Port Alsworth | January 1 | December 31 | $97 | $24 | $121 |
| Alaska | Prudhoe Bay | January 1 | December 31 | $97 | $24 | $121 |
| Alaska | Seldovia | May 1 | September 30 | $99 | $25 | $124 |
| Alaska | Seldovia | October 1 | April 30 | $99 | $25 | $124 |
| Alaska | Seward | April 1 | September 30 | $131 | $33 | $164 |
| Alaska | Seward | October 1 | March 31 | $131 | $33 | $164 |
| Alaska | Sitka-Mt. Edgecumbe | May 1 | September 30 | $93 | $23 | $116 |
| Alaska | Sitka-Mt. Edgecumbe | October 1 | April 30 | $93 | $23 | $116 |
| Alaska | Skagway | May 1 | September 30 | $95 | $23 | $118 |
| Alaska | Skagway | October 1 | April 30 | $95 | $23 | $118 |
| Alaska | Slana | January 1 | December 31 | $97 | $24 | $121 |
| Alaska | Sparrevohn Lrrs | January 1 | December 31 | $97 | $24 | $121 |
| Alaska | Spruce Cape | March 1 | September 30 | $87 | $22 | $109 |
| Alaska | Spruce Cape | October 1 | February 28 | $87 | $22 | $109 |
| Alaska | St. George | January 1 | December 31 | $97 | $24 | $121 |
| Alaska | Talkeetna | January 1 | December 31 | $98 | $25 | $123 |
| Alaska | Tanana | May 1 | August 31 | $95 | $23 | $118 |
| Alaska | Tanana | September 1 | April 30 | $95 | $23 | $118 |
| Alaska | Tatalina Lrrs | January 1 | December 31 | $97 | $24 | $121 |
| Alaska | Tin City Lrrs | January 1 | December 31 | $97 | $24 | $121 |
| Alaska | Tok | January 1 | December 31 | $90 | $23 | $113 |
| Alaska | Valdez | May 16 | September 15 | $88 | $22 | $110 |
| Alaska | Valdez | September 16 | May 15 | $88 | $22 | $110 |
| Alaska | Wainwright | January 1 | December 31 | $62 | $15 | $77 |
| Alaska | Wasilla | June 1 | September 30 | $83 | $21 | $104 |
| Alaska | Wasilla | October 1 | May 31 | $83 | $21 | $104 |
| Alaska | Wrangell | May 1 | September 30 | $95 | $23 | $118 |
| Alaska | Wrangell | October 1 | April 30 | $95 | $23 | $118 |
| Alaska | Yakutat | June 1 | September 30 | $89 | $22 | $111 |
| Alaska | Yakutat | October 1 | May 31 | $89 | $22 | $111 |
| Alaska | [Other] | January 1 | December 31 | $97 | $24 | $121 |
| American Samoa | American Samoa | January 1 | December 31 | $82 | $21 | $103 |
| American Samoa | Pago Pago | January 1 | December 31 | $82 | $21 | $103 |
| Guam | Guam (Incl All Mil Instal) | January 1 | December 31 | $99 | $25 | $124 |
| Guam | Joint Region Marianas (Andersen) | January 1 | December 31 | $99 | $25 | $124 |
| Guam | Joint Region Marianas (Naval Base) | January 1 | December 31 | $99 | $25 | $124 |
| Guam | Tamuning | January 1 | December 31 | $99 | $25 | $124 |
| Hawaii | Camp H M Smith | January 1 | December 31 | $126 | $31 | $157 |
| Hawaii | Cni Navmag Pearl Harbor- Hickam | January 1 | December 31 | $126 | $31 | $157 |
| Hawaii | Ft. Derussey | January 1 | December 31 | $126 | $31 | $157 |
| Hawaii | Ft. Shafter | January 1 | December 31 | $126 | $31 | $157 |
| Hawaii | Hickam Afb | January 1 | December 31 | $126 | $31 | $157 |
| Hawaii | Honolulu | January 1 | December 31 | $126 | $31 | $157 |
| Hawaii | Isle Of Hawaii: Hilo | January 1 | December 31 | $117 | $29 | $146 |
| Hawaii | Isle Of Hawaii: Locations Other Than Hilo | January 1 | December 31 | $138 | $35 | $173 |
| Hawaii | Isle Of Kauai | January 1 | December 31 | $132 | $33 | $165 |
| Hawaii | Isle Of Lanai | January 1 | December 31 | $126 | $31 | $157 |
| Hawaii | Isle Of Maui | January 1 | December 31 | $122 | $31 | $153 |
| Hawaii | Isle Of Molokai | January 1 | December 31 | $126 | $31 | $157 |
| Hawaii | Isle Of Oahu | January 1 | December 31 | $126 | $31 | $157 |
| Hawaii | Jb Pearl Harbor-Hickam | January 1 | December 31 | $126 | $31 | $157 |
| Hawaii | Kapolei | January 1 | December 31 | $126 | $31 | $157 |
| Hawaii | Kekaha Pacific Missile Range Fac | January 1 | December 31 | $132 | $33 | $165 |
| Hawaii | Kilauea Military Camp | January 1 | December 31 | $117 | $29 | $146 |
| Hawaii | Lihue | January 1 | December 31 | $132 | $33 | $165 |
| Hawaii | Mcb Hawaii | January 1 | December 31 | $126 | $31 | $157 |
| Hawaii | Nctams Pac Wahiawa Hi | January 1 | December 31 | $126 | $31 | $157 |
| Hawaii | Nosc Pearl Harbor | January 1 | December 31 | $126 | $31 | $157 |
| Hawaii | Pearl Harbor | January 1 | December 31 | $126 | $31 | $157 |
| Hawaii | Pmrf Barking Sands | January 1 | December 31 | $132 | $33 | $165 |
| Hawaii | Schofield Barracks | January 1 | December 31 | $126 | $31 | $157 |
| Hawaii | Tripler Army Medical Center | January 1 | December 31 | $126 | $31 | $157 |
| Hawaii | Wheeler Army Airfield | January 1 | December 31 | $126 | $31 | $157 |
| Hawaii | [Other] | January 1 | December 31 | $126 | $31 | $157 |
| Midway Islands | Midway Islands | January 1 | December 31 | $65 | $16 | $81 |
| Northern Mariana Islands | Rota | January 1 | December 31 | $100 | $25 | $125 |
| Northern Mariana Islands | Saipan | January 1 | December 31 | $90 | $23 | $113 |
| Northern Mariana Islands | Tinian | January 1 | December 31 | $76 | $19 | $95 |
| Puerto Rico | Aguadilla | January 1 | December 31 | $78 | $19 | $97 |
| Puerto Rico | Bayamon | July 1 | November 30 | $118 | $30 | $148 |
| Puerto Rico | Bayamon | December 1 | June 30 | $118 | $30 | $148 |
| Puerto Rico | Carolina | July 1 | November 30 | $118 | $30 | $148 |
| Puerto Rico | Carolina | December 1 | June 30 | $118 | $30 | $148 |
| Puerto Rico | Ceiba | January 1 | December 31 | $88 | $22 | $110 |
| Puerto Rico | Culebra | January 1 | December 31 | $93 | $23 | $116 |
| Puerto Rico | Fajardo [Incl Roosevelt Rds Navstat] | January 1 | December 31 | $88 | $22 | $110 |
| Puerto Rico | Ft. Buchanan [Incl Gsa Svc Ctr, Guaynabo] | July 1 | November 30 | $118 | $30 | $148 |
| Puerto Rico | Ft. Buchanan [Incl Gsa Svc Ctr, Guaynabo] | December 1 | June 30 | $118 | $30 | $148 |
| Puerto Rico | Humacao | January 1 | December 31 | $88 | $22 | $110 |
| Puerto Rico | Luis Munoz Marin Iap Ags | July 1 | November 30 | $118 | $30 | $148 |
| Puerto Rico | Luis Munoz Marin Iap Ags | December 1 | June 30 | $118 | $30 | $148 |
| Puerto Rico | Luquillo | January 1 | December 31 | $88 | $22 | $110 |
| Puerto Rico | Mayaguez | January 1 | December 31 | $93 | $23 | $116 |
| Puerto Rico | Ponce | January 1 | December 31 | $117 | $29 | $146 |
| Puerto Rico | Rio Grande | January 1 | December 31 | $82 | $21 | $103 |
| Puerto Rico | Sabana Seca [Incl All Military] | July 1 | November 30 | $118 | $30 | $148 |
| Puerto Rico | Sabana Seca [Incl All Military] | December 1 | June 30 | $118 | $30 | $148 |
| Puerto Rico | San Juan & Nav Res Sta | July 1 | November 30 | $118 | $30 | $148 |
| Puerto Rico | San Juan & Nav Res Sta | December 1 | June 30 | $118 | $30 | $148 |
| Puerto Rico | Vieques | January 1 | December 31 | $100 | $25 | $125 |
| Puerto Rico | [Other] | January 1 | December 31 | $93 | $23 | $116 |
| Virgin Islands | St. Croix | July 1 | October 31 | $92 | $23 | $115 |
| Virgin Islands | St. Croix | November 1 | June 30 | $92 | $23 | $115 |
| Virgin Islands | St. John | April 15 | December 15 | $120 | $30 | $150 |
| Virgin Islands | St. John | December 16 | April 14 | $120 | $30 | $150 |
| Virgin Islands | St. Thomas | April 15 | December 15 | $120 | $30 | $150 |
| Virgin Islands | St. Thomas | December 16 | April 14 | $120 | $30 | $150 |
| Wake Island | Wake Island | January 1 | December 31 | $58 | $15 | $73 |
