Start with the state rate
This is the general rate imposed statewide. California is highest at 7.25%, while five states impose no statewide general sales tax.
Sales Tax Calculator
🇺🇸Updated July 2026 · Tax Foundation midyear data
2026 Sales Tax Rates by State
Compare 2026 state and local sales tax rates across all 50 states and Washington, DC. See statewide rates, combined averages, national rankings, and estimated tax on common purchases.
By Sammy S. · Founder · AuthorUpdated for 2026
10.13%
Highest combined (LA)
7.53%
US average
5
No statewide sales tax
51
States + DC covered
2026 sales tax quick facts
Highest combined average
10.13%
Louisiana
US weighted average
7.53%
State + local
No statewide sales tax
5
AK, DE, MT, NH, OR
Head-to-head
Compare sales tax between two states
Choose any two states for a dedicated rate scoreboard, purchase examples, annual spending estimates, and state-specific FAQs.
Compare any two states
State, local, and combined rates with purchase and annual-spending differences.
All states + DC
2026 state and local sales tax rates
Combined rates add the statewide rate and the population-weighted average local rate. Your checkout rate can differ by city, county, product, and special district.
| Rank | State | State rate | Avg. local | Max local | Combined | Tax on $100 |
|---|---|---|---|---|---|---|
| #1 |  Louisiana | 5% | 5.13% | 7% | 10.13% | $10.13 |
| #2 |  Tennessee | 7% | 2.61% | 2.75% | 9.61% | $9.61 |
| #3 |  Washington | 6.5% | 3.07% | 4.2% | 9.57% | $9.57 |
| #4 |  Arkansas | 6.5% | 2.98% | 6.13% | 9.48% | $9.48 |
| #5 |  Alabama | 4% | 5.46% | 8% | 9.46% | $9.46 |
| #6 |  Oklahoma | 4.5% | 4.56% | 7% | 9.06% | $9.06 |
| #7 |  California | 7.25% | 1.78% | 5.25% | 9.03% | $9.03 |
| #8 |  Illinois | 6.25% | 2.73% | 4.75% | 8.98% | $8.98 |
| #9 |  Kansas | 6.5% | 2.21% | 4.25% | 8.71% | $8.71 |
| #10 |  New York | 4% | 4.54% | 4.88% | 8.54% | $8.54 |
| #11 |  Arizona | 5.6% | 2.94% | 5.3% | 8.54% | $8.54 |
| #12 |  Missouri | 4.23% | 4.22% | 6.25% | 8.44% | $8.44 |
| #13 |  Nevada | 6.85% | 1.39% | 1.53% | 8.24% | $8.24 |
| #14 |  Texas | 6.25% | 1.95% | 2% | 8.2% | $8.20 |
| #15 |  Minnesota | 6.88% | 1.26% | 3% | 8.14% | $8.14 |
| #16 |  Colorado | 2.9% | 4.99% | 9.1% | 7.89% | $7.89 |
| #17 |  New Mexico | 4.88% | 2.8% | 4.56% | 7.68% | $7.68 |
| #18 |  Georgia | 4% | 3.56% | 5% | 7.56% | $7.56 |
| #19 |  South Carolina | 6% | 1.49% | 3% | 7.49% | $7.49 |
| #20 |  Utah | 6.1% | 1.32% | 4.7% | 7.42% | $7.42 |
| #21 |  Ohio | 5.75% | 1.54% | 2.25% | 7.29% | $7.29 |
| #22 |  North Carolina | 4.75% | 2.35% | 3.5% | 7.1% | $7.10 |
| #23 |  North Dakota | 5% | 2.09% | 3.75% | 7.09% | $7.09 |
| #24 |  Mississippi | 7% | 0.06% | 1% | 7.06% | $7.06 |
| #25 |  Indiana | 7% | 0% | 0% | 7% | $7.00 |
| #25 |  Rhode Island | 7% | 0% | 0% | 7% | $7.00 |
| #27 |  Nebraska | 5.5% | 1.48% | 2% | 6.98% | $6.98 |
| #28 |  Florida | 6% | 0.98% | 2% | 6.98% | $6.98 |
| #29 |  Iowa | 6% | 0.94% | 1% | 6.94% | $6.94 |
| #30 |  New Jersey | 6.63% | -0.02% | 3.31% | 6.6% | $6.60 |
| #31 |  West Virginia | 6% | 0.6% | 1.4% | 6.6% | $6.60 |
| #32 |  Vermont | 6% | 0.43% | 1% | 6.43% | $6.43 |
| #33 |  Connecticut | 6.35% | 0% | 0% | 6.35% | $6.35 |
| #34 |  Pennsylvania | 6% | 0.34% | 2% | 6.34% | $6.34 |
| #35 |  Massachusetts | 6.25% | 0% | 0% | 6.25% | $6.25 |
| #36 |  South Dakota | 4.2% | 1.91% | 4.5% | 6.11% | $6.11 |
| #37 |  Idaho | 6% | 0.03% | 3% | 6.03% | $6.03 |
| #38 | District of Columbia | 6% | 0% | 0% | 6% | $6.00 |
| #38 |  Kentucky | 6% | 0% | 0% | 6% | $6.00 |
| #38 |  Maryland | 6% | 0% | 0% | 6% | $6.00 |
| #38 |  Michigan | 6% | 0% | 0% | 6% | $6.00 |
| #41 |  Virginia | 5.3% | 0.47% | 2.7% | 5.77% | $5.77 |
| #42 |  Wisconsin | 5% | 0.72% | 2.9% | 5.72% | $5.72 |
| #43 |  Maine | 5.5% | 0% | 0% | 5.5% | $5.50 |
| #44 |  Wyoming | 4% | 1.39% | 3% | 5.39% | $5.39 |
| #45 |  Hawaii | 4% | 0.5% | 0.5% | 4.5% | $4.50 |
| #46 |  Alaska | 0% | 1.82% | 7.85% | 1.82% | $1.82 |
| #47 |  Delaware | 0% | 0% | 0% | 0% | $0.00 |
| #47 |  Montana | 0% | 0% | 0% | 0% | $0.00 |
| #47 |  New Hampshire | 0% | 0% | 0% | 0% | $0.00 |
| #47 |  Oregon | 0% | 0% | 0% | 0% | $0.00 |
#1LouisianaState 5% · Local avg. 5.13%10.13%$10.13 / $100#2TennesseeState 7% · Local avg. 2.61%9.61%$9.61 / $100#3WashingtonState 6.5% · Local avg. 3.07%9.57%$9.57 / $100#4ArkansasState 6.5% · Local avg. 2.98%9.48%$9.48 / $100#5AlabamaState 4% · Local avg. 5.46%9.46%$9.46 / $100#6OklahomaState 4.5% · Local avg. 4.56%9.06%$9.06 / $100#7CaliforniaState 7.25% · Local avg. 1.78%9.03%$9.03 / $100#8IllinoisState 6.25% · Local avg. 2.73%8.98%$8.98 / $100#9KansasState 6.5% · Local avg. 2.21%8.71%$8.71 / $100#10New YorkState 4% · Local avg. 4.54%8.54%$8.54 / $100#11ArizonaState 5.6% · Local avg. 2.94%8.54%$8.54 / $100#12MissouriState 4.23% · Local avg. 4.22%8.44%$8.44 / $100#13NevadaState 6.85% · Local avg. 1.39%8.24%$8.24 / $100#14TexasState 6.25% · Local avg. 1.95%8.2%$8.20 / $100#15MinnesotaState 6.88% · Local avg. 1.26%8.14%$8.14 / $100#16ColoradoState 2.9% · Local avg. 4.99%7.89%$7.89 / $100#17New MexicoState 4.88% · Local avg. 2.8%7.68%$7.68 / $100#18GeorgiaState 4% · Local avg. 3.56%7.56%$7.56 / $100#19South CarolinaState 6% · Local avg. 1.49%7.49%$7.49 / $100#20UtahState 6.1% · Local avg. 1.32%7.42%$7.42 / $100#21OhioState 5.75% · Local avg. 1.54%7.29%$7.29 / $100#22North CarolinaState 4.75% · Local avg. 2.35%7.1%$7.10 / $100#23North DakotaState 5% · Local avg. 2.09%7.09%$7.09 / $100#24MississippiState 7% · Local avg. 0.06%7.06%$7.06 / $100#25IndianaState 7% · Local avg. 0%7%$7.00 / $100#25Rhode IslandState 7% · Local avg. 0%7%$7.00 / $100#27NebraskaState 5.5% · Local avg. 1.48%6.98%$6.98 / $100#28FloridaState 6% · Local avg. 0.98%6.98%$6.98 / $100#29IowaState 6% · Local avg. 0.94%6.94%$6.94 / $100#30New JerseyState 6.63% · Local avg. -0.02%6.6%$6.60 / $100#31West VirginiaState 6% · Local avg. 0.6%6.6%$6.60 / $100#32VermontState 6% · Local avg. 0.43%6.43%$6.43 / $100#33ConnecticutState 6.35% · Local avg. 0%6.35%$6.35 / $100#34PennsylvaniaState 6% · Local avg. 0.34%6.34%$6.34 / $100#35MassachusettsState 6.25% · Local avg. 0%6.25%$6.25 / $100#36South DakotaState 4.2% · Local avg. 1.91%6.11%$6.11 / $100#37IdahoState 6% · Local avg. 0.03%6.03%$6.03 / $100#38District of ColumbiaState 6% · Local avg. 0%6%$6.00 / $100#38KentuckyState 6% · Local avg. 0%6%$6.00 / $100#38MarylandState 6% · Local avg. 0%6%$6.00 / $100#38MichiganState 6% · Local avg. 0%6%$6.00 / $100#41VirginiaState 5.3% · Local avg. 0.47%5.77%$5.77 / $100#42WisconsinState 5% · Local avg. 0.72%5.72%$5.72 / $100#43MaineState 5.5% · Local avg. 0%5.5%$5.50 / $100#44WyomingState 4% · Local avg. 1.39%5.39%$5.39 / $100#45HawaiiState 4% · Local avg. 0.5%4.5%$4.50 / $100#46AlaskaState 0% · Local avg. 1.82%1.82%$1.82 / $100#47DelawareState 0% · Local avg. 0%0%$0.00 / $100#47MontanaState 0% · Local avg. 0%0%$0.00 / $100#47New HampshireState 0% · Local avg. 0%0%$0.00 / $100#47OregonState 0% · Local avg. 0%0%$0.00 / $100
LouisianaState 5% · Local avg. 5.13%10.13%$10.13 / $100#2TennesseeState 7% · Local avg. 2.61%9.61%$9.61 / $100#3WashingtonState 6.5% · Local avg. 3.07%9.57%$9.57 / $100#4ArkansasState 6.5% · Local avg. 2.98%9.48%$9.48 / $100#5AlabamaState 4% · Local avg. 5.46%9.46%$9.46 / $100#6OklahomaState 4.5% · Local avg. 4.56%9.06%$9.06 / $100#7CaliforniaState 7.25% · Local avg. 1.78%9.03%$9.03 / $100#8IllinoisState 6.25% · Local avg. 2.73%8.98%$8.98 / $100#9KansasState 6.5% · Local avg. 2.21%8.71%$8.71 / $100#10New YorkState 4% · Local avg. 4.54%8.54%$8.54 / $100#11ArizonaState 5.6% · Local avg. 2.94%8.54%$8.54 / $100#12MissouriState 4.23% · Local avg. 4.22%8.44%$8.44 / $100#13NevadaState 6.85% · Local avg. 1.39%8.24%$8.24 / $100#14TexasState 6.25% · Local avg. 1.95%8.2%$8.20 / $100#15MinnesotaState 6.88% · Local avg. 1.26%8.14%$8.14 / $100#16ColoradoState 2.9% · Local avg. 4.99%7.89%$7.89 / $100#17New MexicoState 4.88% · Local avg. 2.8%7.68%$7.68 / $100#18GeorgiaState 4% · Local avg. 3.56%7.56%$7.56 / $100#19South CarolinaState 6% · Local avg. 1.49%7.49%$7.49 / $100#20UtahState 6.1% · Local avg. 1.32%7.42%$7.42 / $100#21OhioState 5.75% · Local avg. 1.54%7.29%$7.29 / $100#22North CarolinaState 4.75% · Local avg. 2.35%7.1%$7.10 / $100#23North DakotaState 5% · Local avg. 2.09%7.09%$7.09 / $100#24MississippiState 7% · Local avg. 0.06%7.06%$7.06 / $100#25IndianaState 7% · Local avg. 0%7%$7.00 / $100#25Rhode IslandState 7% · Local avg. 0%7%$7.00 / $100#27NebraskaState 5.5% · Local avg. 1.48%6.98%$6.98 / $100#28FloridaState 6% · Local avg. 0.98%6.98%$6.98 / $100#29IowaState 6% · Local avg. 0.94%6.94%$6.94 / $100#30New JerseyState 6.63% · Local avg. -0.02%6.6%$6.60 / $100#31West VirginiaState 6% · Local avg. 0.6%6.6%$6.60 / $100#32VermontState 6% · Local avg. 0.43%6.43%$6.43 / $100#33ConnecticutState 6.35% · Local avg. 0%6.35%$6.35 / $100#34PennsylvaniaState 6% · Local avg. 0.34%6.34%$6.34 / $100#35MassachusettsState 6.25% · Local avg. 0%6.25%$6.25 / $100#36South DakotaState 4.2% · Local avg. 1.91%6.11%$6.11 / $100#37IdahoState 6% · Local avg. 0.03%6.03%$6.03 / $100#38District of ColumbiaState 6% · Local avg. 0%6%$6.00 / $100#38KentuckyState 6% · Local avg. 0%6%$6.00 / $100#38MarylandState 6% · Local avg. 0%6%$6.00 / $100#38MichiganState 6% · Local avg. 0%6%$6.00 / $100#41VirginiaState 5.3% · Local avg. 0.47%5.77%$5.77 / $100#42WisconsinState 5% · Local avg. 0.72%5.72%$5.72 / $100#43MaineState 5.5% · Local avg. 0%5.5%$5.50 / $100#44WyomingState 4% · Local avg. 1.39%5.39%$5.39 / $100#45HawaiiState 4% · Local avg. 0.5%4.5%$4.50 / $100#46AlaskaState 0% · Local avg. 1.82%1.82%$1.82 / $100#47DelawareState 0% · Local avg. 0%0%$0.00 / $100#47MontanaState 0% · Local avg. 0%0%$0.00 / $100#47New HampshireState 0% · Local avg. 0%0%$0.00 / $100#47OregonState 0% · Local avg. 0%0%$0.00 / $100Sales tax profiles by state
Open a state profile for its rate breakdown, national rank, purchase examples, and nearby-rate comparisons.
Alabama9.46%Alaska1.82%Arizona8.54%Arkansas9.48%California9.03%Colorado7.89%Connecticut6.35%Delaware0%District of Columbia6%Florida6.98%Georgia7.56%Hawaii4.5%Idaho6.03%Illinois8.98%Indiana7%Iowa6.94%Kansas8.71%Kentucky6%Louisiana10.13%Maine5.5%Maryland6%Massachusetts6.25%Michigan6%Minnesota8.14%Mississippi7.06%Missouri8.44%Montana0%Nebraska6.98%Nevada8.24%New Hampshire0%New Jersey6.6%New Mexico7.68%New York8.54%North Carolina7.1%North Dakota7.09%Ohio7.29%Oklahoma9.06%Oregon0%Pennsylvania6.34%Rhode Island7%South Carolina7.49%South Dakota6.11%Tennessee9.61%Texas8.2%Utah7.42%Vermont6.43%Virginia5.77%Washington9.57%West Virginia6.6%Wisconsin5.72%Wyoming5.39%States without a statewide sales tax
Alaska, Delaware, Montana, New Hampshire, Oregon levy no statewide general sales tax. Alaska still allows local sales taxes, so its statewide combined average is 1.82%. The other 4 states average 0%.
State rate vs. combined rate
The state rate is set statewide. The combined figure adds a population-weighted local average. Use the combined figure for comparisons and estimates, but use an address-level lookup for a transaction or tax filing.
How to compare
How to read the sales tax rates by state
Add the local layer
Cities, counties, and special districts can add tax. The average local column is weighted by population; the maximum shows how high listed local add-ons can reach.
Use combined for comparison
The combined rate is the best single figure for comparing states. For a real transaction, use the rate at the purchase or delivery address and confirm product taxability.
What this comparison includes—and what it does not
The ranking covers general state and local sales tax rates as of July 1, 2026. It does not rank tax bases or special taxes on lodging, vehicles, alcohol, tobacco, cannabis, utilities, prepared food, or other categories. A lower headline rate does not always mean every purchase is taxed less.
Rate leaders
States with the highest and lowest sales tax
Louisiana has the highest combined average, while four states show no general state or local sales tax. Alaska has no statewide tax but ranks above those four because many local governments levy sales tax.
10 highest combined rates
| State | State rate | Combined |
|---|---|---|
| Louisiana | 5% | 10.13% |
| Tennessee | 7% | 9.61% |
| Washington | 6.5% | 9.57% |
| Arkansas | 6.5% | 9.48% |
| Alabama | 4% | 9.46% |
| Oklahoma | 4.5% | 9.06% |
| California | 7.25% | 9.03% |
| Illinois | 6.25% | 8.98% |
| Kansas | 6.5% | 8.71% |
| New York | 4% | 8.54% |
Dollar impact
How much sales tax adds to common purchase amounts
The same pre-tax purchase can cost noticeably more in a high-rate jurisdiction. These examples show the tax added at representative rates; product exemptions and exact local rates can change the result.
| Pre-tax purchase | 0% tax | 5% tax | US avg. 7.53% | Highest avg. 10.13% |
|---|---|---|---|---|
| $50 | +$0.00 | +$2.50 | +$3.77 | +$5.07 |
| $100 | +$0.00 | +$5.00 | +$7.53 | +$10.13 |
| $500 | +$0.00 | +$25.00 | +$37.65 | +$50.65 |
| $1,000 | +$0.00 | +$50.00 | +$75.30 | +$101.30 |
| $5,000 | +$0.00 | +$250.00 | +$376.50 | +$506.50 |
Consumer guide
What shoppers should know about sales tax
Groceries and necessities
Many states exempt unprepared groceries or tax them at a reduced rate. Prepared food, restaurant meals, alcohol, and household supplies often follow different rules.
Online purchases and use tax
Large online sellers usually collect tax using the delivery address. If tax is not collected on a taxable purchase, the buyer may still owe an equivalent use tax.
Your address controls the exact rate
A city, county, transit district, or special district can change the rate. Use a state revenue agency address lookup when accuracy matters.
Tax holidays and exemptions
Some states temporarily exempt school supplies, clothing, emergency equipment, or energy-efficient products. Dates, price caps, and local participation vary.
Sales tax basics for businesses
A state average is useful for planning, but businesses generally need transaction-level rules. Four questions determine whether and how a seller collects:
- 1
Do you have nexus?
Physical presence or economic activity can create a collection obligation.
- 2
Where is the sale sourced?
Origin, destination, marketplace, and special product rules can change the jurisdiction.
- 3
Is the item taxable?
Goods, services, software, shipping, and exemptions are treated differently by state.
- 4
How do you file?
Registration, return frequency, exemption certificates, and remittance deadlines vary.
Sales tax by state FAQs
Answers about the highest and lowest rates, local taxes, online purchases, and how to use statewide averages.
Louisiana has the highest population-weighted combined state and local sales tax rate at 10.13%, followed by Tennessee at 9.61%, Washington at 9.57%, Arkansas at 9.48%, and Alabama at 9.46%.
Alaska, Delaware, Montana, New Hampshire, and Oregon have no statewide general sales tax. Alaska allows cities and boroughs to levy local sales taxes; the other four show a 0% combined general rate in this comparison.
A combined rate adds the statewide general sales tax and the population-weighted average of local city, county, and special-district rates. It is useful for state comparisons but is not an exact rate for every address.
The exact rate can change by city, county, transit district, delivery address, and product. Groceries, medicine, clothing, services, and digital goods may also receive exemptions or special rates.
Local rates are weighted by the number of people living in each area. This better represents the rate faced by a typical resident than giving every jurisdiction equal weight.
California has the highest statewide general rate at 7.25%. Indiana, Mississippi, Rhode Island, and Tennessee each have a 7% statewide rate.
Usually. Most large online and marketplace sellers collect based on the buyer's delivery address. If a seller does not collect tax, the buyer may owe an equivalent use tax under their state's rules.
This comparison uses Tax Foundation rates as of July 1, 2026. State rates change through legislation, while local rates can change more frequently. Verify an address-level rate for filing or invoicing.
Rates are estimates for general taxable purchases as of July 1, 2026. Local rates and product taxability vary. Confirm an exact transaction rate with the applicable state or local revenue agency.