Law Firm Receipt

It includes relevant information about the firm, lawyer, client, payment, and services. Law firm receipts are crucial for a firm’s bookkeeping and a client’s finances.

Table of Contents

• Who Uses a Law Firm Receipt?
• Are Legal Services Subject to Sales Taxes?
• What to Include
• Table: Average Legal Rates (By State)

Who Uses a Law Firm Receipt?

Any attorney or firm employing attorneys and providing legal services to the general public can use a law firm receipt.

Are Legal Services Subject to Sales Taxes?

Legal services are subject to state sales taxes in the following states:

• Delaware (gross receipts tax), Hawaii, New Mexico, and South Dakota.

What to Include

• Attorney’s names;
• Client name, address, phone number, and email address;
• Itemized list of billable hours;
• Hourly rate;
• Law firm’s name, address, phone number, fax number, email address, and website;
• Payment method (cash, check, credit card, other);
• Receipt number;
• Service date(s) and time(s);
• Signatures of both parties;
• Tax rate (if applicable);
• Total tax due (if applicable);
• Total amount due;
• Total amount paid;
• Total balance due (if applicable); and
• Transaction date;

Table: Average Legal Rates (By State)

The national average hourly rate for legal services is $50.12 (range of $27.79 to $90.38). However, specific hourly rates for attorneys vary by state. The table below lists the average hourly rates and pay ranges for every state and the District of Columbia (source: Indeed). COLUMNS: STATE – AVERAGE HOURLY RATE – HOURLY RANGE

• Alabama – $44.68 – $22.27 to $89.63
• Alaska – $40.85 – $30.02 to $55.58
• Arizona – $51.74 – $29.57 to $90.52
• Arkansas – $45.17 – $26.23 to $76.62
• California – $62.02 – $38.30 to $100.00
• Colorado – $51.99 – $27.99 to $96.58
• Connecticut – $45.92 – $23.04 to $91.56
• Delaware – $53.44 – $31.61 to $90.34
• Florida – $50.39 – $29.62 to $85.71
• Georgia – $47.39 – $22.85 to $98.31
• Hawaii – $42.87 – $26.81 to $68.55
• Idaho – $40.32 – $26.93 to $60.38
• Illinois – $48.23 – $23.78 to $97.78
• Indiana – $38.00 – $23.78 to $60.71
• Iowa – $42.91 – $25.47 to $72.27
• Kansas – $36.95 – $24.12 to $56.60
• Kentucky – $39.52 – $16.63 to $93.92
• Louisiana – $44.47 – $22.83 to $86.63
• Maine – $38.98 – $22.04 to $68.97
• Maryland – $45.23 – $24.60 to $83.15
• Massachusetts – $46.42 – $25.09 to $85.85
• Michigan – $42.61 – $25.29 to $71.79
• Minnesota – $42.19 – $21.99 to $80.95
• Mississippi – $176 – $123 to $251
• Missouri – $43.69 – $24.47 to $78.00
• Montana – $41.95 – $31.64 to $55.62
• Nebraska – $41.83 – $29.04 to $60.24
• Nevada – $55.06 – $36.28 to $83.57
• New Hampshire – $41.21 – $27.86 to $60.95
• New Jersey – $50.67 – $29.46 to $87.18
• New Mexico – $45.54 – $28.26 to $73.39 
• New York – $51.26 – $27.41 to $95.87
• North Carolina – $43.81 – $24.97 to $76.89
• North Dakota – $25.76 – $17.89 to $37.09
• Ohio – $41.40 – $24.21 to $70.80
• Oklahoma – $45.47 – $26.93 to $76.76
• Oregon – $47.31 – $28.82 to $77.68
• Pennsylvania – $38.89 – $20.03 to $75.49
• Rhode Island – $39.53 – $28.14 to $55.52
• South Carolina – $44.68 – $25.11 to $79.53
• South Dakota – $140 – $86.24 to $229.00
• Tennessee – $33.48 – $18.35 to $61.10
• Texas – $45.58 – $24.23 to $85.76
• Utah – $51.96 – $33.22 to $81.28
• Vermont – $43.60 – $28.46 to $66.81
• Virginia – $48.65 – $28.76 to $82.30
• Washington – $48.23 – $30.28 to $76.83
• Washington, D.C. – $61.82 – $34.18 to $112
• West Virginia – $34.81 – $19.45 to $62.27
• Wisconsin – $39.73 – $22.16 to $71.26
• Wyoming – $46.68 – $34.67 to $62.85