Courtesy of Seminole, Fla., veterinary accounting firm Lacher McDonald, here’s a breakdown of the state-by-state changes resulting from the federal minimum wage rate change:

The following states will increase their minimum wage rate to $7.25 per hour by statute, effective July 24, 2009:

Georgia, Idaho, Indiana, Kentucky, Maryland, Nebraska, New Jersey, New York, North Carolina, North Dakota, Oklahoma, Pennsylvania, South Dakota, Texas, Utah, Virginia, and Wisconsin

The following states will have a minimum wage rate below the federal minimum wage rate as of July 24, 2009. Where covered under the FLSA, employers must pay employees at least $7.25 per hour, effective July 24, 2009:

Alaska, Arkansas, Delaware, Florida, Kansas, Minnesota, Missouri, Montana, and Wyoming

The following states have no minimum wage rate. Where covered under the FLSA, employers must pay employees at least $7.25 per hour, effective July 24, 2009:

Alabama, Louisiana, Mississippi, South Carolina, and Tennessee

The following states will have a minimum wage rate greater than or equal to $7.25 per hour. Where covered under state law, employers must pay employees at least the higher minimum wage rate, effective July 24, 2009:

Arizona, California, Colorado, Connecticut, District of Columbia, Hawaii, Illinois, Iowa, Maine, Massachusetts, Michigan, New Hampshire, New Mexico, Ohio, Oregon, Rhode Island, Vermont, Washington, and West Virginia

The Nevada state minimum wage is $6.55 per hour for employees to whom qualifying health benefits have been made available by their employer. The minimum wage is $7.55 for all other employees. Employees covered under state law and the FLSA must be paid the higher of the two rates.