Sales Tax Calculator by State
Add sales tax to a price or remove tax from a total. Updated 2026 combined state + local rates for all 50 states and DC.
Calculate sales tax
Choose a mode, enter your amount, and select your state.
Enter the pre-tax price to get the total you'll pay.
Combined state + avg local rate. Actual rate may vary by city.
Total with tax
$108.85
$100.00
$8.85
How the calculation works
Adding tax
Tax = Price × Rate
Total = Price + Tax
Example: $100 at 8% → $8 tax → $108 total
Removing tax
Pre-tax = Total ÷ (1 + Rate)
Tax = Total − Pre-tax
Example: $108 at 8% → $100 pre-tax, $8 tax
2026 combined state + avg local
Excludes zero-tax states
US state sales tax rates (2026)
Combined state + average local rates. Sorted highest to lowest. Actual rate varies by city/county — verify with your local tax authority. Five states have no state sales tax: Alaska, Delaware, Montana, New Hampshire, Oregon.
| State | Combined rate |
|---|---|
| Arkansas | 9.45% |
| Tennessee | 9.43% |
| Alabama | 9.29% |
| Arizona | 9.12% |
| Illinois | 8.86% |
| California | 8.85% |
| Louisiana | 8.84% |
| Washington | 8.79% |
| Oklahoma | 8.66% |
| Kansas | 8.65% |
| New York | 8.53% |
| Missouri | 8.39% |
| Nevada | 8.24% |
| Texas | 8.2% |
| Minnesota | 8.04% |
| Colorado | 7.81% |
| New Mexico | 7.62% |
| South Carolina | 7.5% |
| Georgia | 7.38% |
| Utah | 7.25% |
| Ohio | 7.24% |
| Mississippi | 7.06% |
| North Dakota | 7.04% |
| Florida | 7% |
| Indiana | 7% |
| North Carolina | 7% |
| Rhode Island | 7% |
| Nebraska | 6.97% |
| Iowa | 6.94% |
| New Jersey | 6.6% |
| West Virginia | 6.57% |
| Vermont | 6.36% |
| Connecticut | 6.35% |
| Pennsylvania | 6.34% |
| Massachusetts | 6.25% |
| South Dakota | 6.11% |
| Idaho | 6.03% |
| Kentucky | 6% |
| Maryland | 6% |
| Michigan | 6% |
| District of Columbia | 6% |
| Wyoming | 5.44% |
| Wisconsin | 5.43% |
| Maine | 5% |
| Virginia | 5% |
| Hawaii | 4.35% |
| Alaska | 1.82% |
| Delaware | 0% — No tax |
| Montana | 0% — No tax |
| New Hampshire | 0% — No tax |
| Oregon | 0% — No tax |
Source: Tax Foundation "State and Local Sales Tax Rates, 2026" (January 2026); sales-tax.net 2026 data. Rates reflect population-weighted combined state + local averages as of January 1, 2026.
Understanding Sales Tax
Highest sales tax states
Tennessee (9.43%) leads in 2026, followed by Arizona (9.12%), Louisiana (8.84%), Washington (8.79%), and Oklahoma (8.66%). These high rates are driven by significant local taxes layered on top of state rates.
2026 notable rate changes
Louisiana restructured its sales tax (Act 11, 2024 special session) — state rate rose from 4.45% to 5%, but concurrent local reductions pushed the combined average down to 8.84%. Washington's combined rate dropped to 8.79% as local jurisdictions reduced their add-on rates. Arizona climbed to 9.12% due to higher population-weighted local rates. South Dakota has maintained its reduced 4.2% state rate (cut from 4.5% effective July 2023), keeping its combined rate near 6.1%.
How to remove sales tax from a total
When you know the final price you paid (including tax) and want the pre-tax price — for an expense report, reimbursement, or bookkeeping — divide the total by (1 + rate).
Pre-tax price = Total ÷ (1 + tax rate as decimal)
Example: $108.00 ÷ 1.08 = $100.00
Tax paid: $108.00 − $100.00 = $8.00
Why does the rate vary within a state?
Most states allow counties, cities, and special districts (transit, stadium, tourism) to add local sales taxes on top of the state rate. For example, Texas has a 6.25% state rate but cities like Houston charge a combined 8.25%. Colorado has one of the lowest state rates (2.9%) but some cities push the combined rate above 10%. We show population-weighted combined averages — for the precise rate at your address, use your state's department of revenue lookup tool.
Common sales tax exemptions
Groceries
Most states exempt unprepared food; some tax it at a reduced rate.
Prescription drugs
Uniformly exempt across all states that have a sales tax.
Clothing
Some states (NY, PA, MN) exempt clothing below a per-item threshold.
Resale goods
Business purchases for resale are typically exempt with a resale certificate.
Online purchases and sales tax
Since the 2018 Supreme Court ruling in South Dakota v. Wayfair, states can require online sellers to collect sales tax even without a physical presence in the state. Most large retailers now collect the applicable tax automatically. Small sellers may have an economic nexus threshold (typically $100,000 in sales or 200 transactions per year) before they are required to collect.
Many states suspend their sales tax for a weekend (or longer) on qualifying items each year. Shopping during these windows can save meaningfully — especially for families buying back-to-school items. All purchases, whether in-store or online, qualify if they ship during the holiday period.
| State | 2026 dates | Qualifying items & limits | Est. savings on $500 cart |
|---|---|---|---|
| Tennessee (9.43%) | Jul 24–26, 2026 | Clothing/supplies ≤$100; computers ≤$1,500. Both state and local exempt. | ~$47 |
| Florida (7.00% state) | Aug 1–31, 2026 | Clothing ≤$100; supplies ≤$50; computers ≤$1,500. | ~$35+ |
| Texas (8.25% combined) | Aug 7–9, 2026 | Clothing, footwear, backpacks, school supplies <$100 per item. | ~$41 |
| Texas — emergency prep | Apr 25–27, 2026 | Generators <$3,000; hurricane shutters/ladders <$300; emergency supplies <$75. | Varies |
| Virginia (5.3%) | Aug dates TBD | Clothing/footwear ≤$100; school supplies ≤$20; hurricane/emergency supplies. | ~$27 |
Also check: Missouri, South Carolina, Ohio, Arkansas, Maryland, and others hold back-to-school weekends. Tennessee's holiday notably also covers firearms and ammunition (unusual for a back-to-school event). Online orders placed and accepted during the holiday window qualify in most states, even if delivery is after the holiday. Sources: TaxCloud 2026; Texas Comptroller; Tennessee DOR; reversesalestaxcalc.org 2026.
One of the least-understood aspects of sales tax: the sourcing rule determines whether the rate is based on where you (the buyer) are, or where the seller is located.
Destination-based (most states)
The rate at the buyer's shipping address applies. This is the default for all interstate transactions (seller in one state, buyer in another) and the rule in most states for in-state sales too.
Examples: NY, CA (district taxes), FL, WA, GA, CO, IL (for remote sellers)
Origin-based (11–12 states, in-state only)
The rate at the seller's business location applies — but only for in-state sellers. Remote sellers in these states still use destination rates.
States: AZ, CA (state/county/city taxes), IL, MS, MO, NM, OH, PA, TN, TX, UT, VA
Practical examples
• You buy in-person at a Houston, TX store (8.25%): You pay Houston's rate — Texas is origin-based for in-state sellers.
• A Florida online seller ships to your Texas address: Florida is a remote seller in Texas, so Texas destination rates apply — you pay your Texas city/county rate.
• You order from Amazon to your California address: You pay your California district + state/county taxes (Amazon collects correctly using mixed CA rules).
• Florida's county surtax quirk: Local county surtax only applies to the first $5,000 of any single item. A $6,000 TV in Florida: you pay county surtax on $5,000 only, state rate on the full $6,000.
Sources: Avalara "Origin vs. Destination Sales Tax"; Stripe sourcing guide 2026; Fonoa; letstalkshop.com 2026.
Every state with a sales tax also has a use tax — a mirror obligation imposed on the buyer at the same rate. When a seller doesn't charge sales tax on a taxable purchase, you legally owe use tax to your state.
When you owe use tax
- •Buying from a small online seller below your state's economic nexus threshold ($100K/200 transactions)
- •Purchases from overseas sellers (e.g., overseas marketplaces)
- •Buying a taxable item in a zero-tax state (OR, MT, NH, DE) and bringing it home
- •Buying from a B2B seller using a resale certificate, then keeping the item
How to pay it
- •Most states: report on your annual state income tax return (CA, NY, NJ, IL, TX all have use tax lines)
- •Some states offer a use tax lookup table based on income if you don't have exact records
- •Larger liabilities: file a separate use tax return (e.g., Form ST-44 in IL, Form 01-156 in TX)
- •Rate = same as your state's sales tax rate at your address
Post-Wayfair landscape
- •Since South Dakota v. Wayfair (2018), major retailers now collect sales tax automatically
- •Use tax primarily applies to small sellers below nexus thresholds or international sellers
- •Voluntary compliance remains very low, but the legal obligation is real and auditable for businesses
- •Businesses face greater scrutiny than individuals; personal use tax is rarely enforced
Sources: California CDTFA; New Jersey Division of Taxation; Illinois DOR Use Tax FAQ; Texas Comptroller Use Tax guidance.
The tax amount and total (or pre-tax price) shown above come from your entered amount, selected state rate or custom rate, and whether you are adding or removing tax — not a live tax authority feed. State rates are 2026 combined state + average local rates from the Tax Foundation. Below are the exact formulas for both modes, the order of operations, and worked examples you can verify by hand.
Core formulas
| Metric | Formula |
|---|---|
| Add tax — tax amount | Tax = Pre-tax amount × (Rate % ÷ 100) |
| Add tax — total | Total = Pre-tax amount + Tax |
| Remove tax — pre-tax amount | Pre-tax = Total ÷ (1 + Rate % ÷ 100) |
| Remove tax — tax embedded | Tax = Total − Pre-tax |
| Effective rate (remove mode) | (Tax ÷ Pre-tax) × 100 |
| Rounding | All dollar amounts rounded to 2 decimal places |
Order of operations
Determine the tax rate
Rate = State combined rate OR custom rate enteredWhen a state is selected, we use the 2026 combined state + average local rate from US_STATE_SALES_TAX_RATES. Custom rate overrides the state lookup.
Choose add or remove mode
Add: amount is pre-tax · Remove: amount is total including taxAdd mode calculates how much tax to add to a shelf price. Remove mode backs out the pre-tax price from a receipt total.
Add tax calculation
Tax = Amount × Rate; Total = Amount + TaxMultiply the pre-tax price by the rate to get the tax, then add to the original amount.
Remove tax calculation
Pre-tax = Total ÷ (1 + Rate); Tax = Total − Pre-taxBecause Total = Pre-tax × (1 + Rate), we divide the total by (1 + rate) to isolate the pre-tax portion.
Round to cents
round(value, 2) — standard half-up rounding to 2 decimalsTax and totals are rounded to the nearest cent. Very small rounding differences can appear when adding then removing tax on odd amounts.
Worked example 1 — Add tax — $100 pre-tax at California 8.85%
Verify: $100.00 × 8.85% = $8.85 tax → $108.85 total
| Field | Value |
|---|---|
| Mode | Add tax |
| Pre-tax amount | $100.00 |
| Tax rate | 8.85% |
| State | California (2026 combined) |
| Tax amount | $8.85 |
| Total with tax | $108.85 |
Worked example 2 — Remove tax — $108.85 total at California 8.85%
Verify: $108.85 ÷ (1 + 8.85%) = $100.00 pre-tax; tax = $8.85
| Field | Value |
|---|---|
| Mode | Remove tax |
| Total (tax included) | $108.85 |
| Tax rate | 8.85% |
| Pre-tax amount | $100.00 |
| Tax embedded | $8.85 |
| Effective rate | 8.85% |
Worked example 3 — Add tax — $100 at exactly 8% (clean hand math)
Verify: $100.00 × 8% = $8.00 tax → $108.00 total
| Field | Value |
|---|---|
| Pre-tax amount | $100.00 |
| Tax rate | 8.00% |
| Tax amount | $8.00 |
| Total with tax | $108.00 |
Rates and constants used
| Item | Value |
|---|---|
| California combined rate (2026) | 8.85% |
| Tennessee (highest combined) | 9.43% |
| No sales tax states | AK, DE, MT, NH, OR |
| States + DC in lookup table | 51 |
| Default calculator amount | $100.00 |
| Default state | California |
| Decimal precision | 2 places |