Salesforce report filter is case sensitive.

Answer options:

A.True
B.False

Correct Answer: B 
Salesforce report filter is not case sensitive. If you are filtering for any state, for example, that contains NE this will return matches for “NE” but will also return records with any instances of NEWYORK and NEWJERSEY and NEWWHAMPSHIRE since they all contain NE in their name. 
Reference: 

https://help.salesforce.com/articleView?id=notes_on_entering_filter_criteria.htm&type=5