A law firm receipt is the written proof of purchase issued by a law firm or lawyer to a client after receiving the client’s payment. 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:
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