Sales tax United States · Rates as of 1 July 2026
Sales Tax by State (2026)
State sales tax rates range from 0% (Delaware, Montana, New Hampshire, Oregon and, at state level, Alaska) to 7.25% (California). Once city, county and district taxes are added, the average combined rate is highest in Louisiana (10.13%) and lowest in Alaska (1.82%). Pick a state for its calculator, worked examples and local-rate notes.
State and local sales tax rates, 2026
| State | State rate | Avg. local rate | Avg. combined rate | Rank |
|---|---|---|---|---|
| Louisiana | 5% | 5.13% | 10.13% | #1 |
| Tennessee | 7% | 2.61% | 9.61% | #2 |
| Washington | 6.5% | 3.07% | 9.57% | #3 |
| Arkansas | 6.5% | 2.98% | 9.48% | #4 |
| Alabama | 4% | 5.46% | 9.46% | #5 |
| Oklahoma | 4.5% | 4.56% | 9.06% | #6 |
| California | 7.25% | 1.78% | 9.03% | #7 |
| Illinois | 6.25% | 2.73% | 8.98% | #8 |
| Kansas | 6.5% | 2.21% | 8.71% | #9 |
| Arizona | 5.6% | 2.94% | 8.54% | #11 |
| New York | 4% | 4.54% | 8.54% | #10 |
| Missouri | 4.225% | 4.22% | 8.44% | #12 |
| Nevada | 6.85% | 1.39% | 8.24% | #13 |
| Texas | 6.25% | 1.95% | 8.2% | #14 |
| Minnesota | 6.875% | 1.26% | 8.14% | #15 |
| Colorado | 2.9% | 4.99% | 7.89% | #16 |
| New Mexico | 4.88% | 2.8% | 7.68% | #17 |
| Georgia | 4% | 3.56% | 7.56% | #18 |
| South Carolina | 6% | 1.49% | 7.49% | #19 |
| Utah | 6.1% | 1.32% | 7.42% | #20 |
| Ohio | 5.75% | 1.54% | 7.29% | #21 |
| North Carolina | 4.75% | 2.35% | 7.1% | #22 |
| North Dakota | 5% | 2.09% | 7.09% | #23 |
| Mississippi | 7% | 0.06% | 7.06% | #24 |
| Indiana | 7% | 0% | 7% | #25 |
| Rhode Island | 7% | 0% | 7% | #25 |
| Florida | 6% | 0.98% | 6.98% | #28 |
| Nebraska | 5.5% | 1.48% | 6.98% | #27 |
| Iowa | 6% | 0.94% | 6.94% | #29 |
| New Jersey | 6.625% | -0.02% | 6.6% | #30 |
| West Virginia | 6% | 0.6% | 6.6% | #31 |
| Vermont | 6% | 0.43% | 6.43% | #32 |
| Connecticut | 6.35% | 0% | 6.35% | #33 |
| Pennsylvania | 6% | 0.34% | 6.34% | #34 |
| Massachusetts | 6.25% | 0% | 6.25% | #35 |
| South Dakota | 4.2% | 1.91% | 6.11% | #36 |
| Idaho | 6% | 0.03% | 6.03% | #37 |
| District of Columbia | 6% | 0% | 6% | n/a |
| Kentucky | 6% | 0% | 6% | #38 |
| Maryland | 6% | 0% | 6% | #38 |
| Michigan | 6% | 0% | 6% | #38 |
| Virginia | 5.3% | 0.47% | 5.77% | #41 |
| Wisconsin | 5% | 0.72% | 5.72% | #42 |
| Maine | 5.5% | 0% | 5.5% | #43 |
| Wyoming | 4% | 1.39% | 5.39% | #44 |
| Hawaii | 4% | 0.5% | 4.5% | #45 |
| Alaska | 0% | 1.82% | 1.82% | #46 |
| Delaware | 0% | 0% | 0% | — |
| Montana | 0% | 0% | 0% | — |
| New Hampshire | 0% | 0% | 0% | — |
| Oregon | 0% | 0% | 0% | — |
How to calculate sales tax
Sales tax = price × rate ÷ 100, and total = price + sales tax. For a $80 purchase at 7.25%: 80 × 7.25 ÷ 100 = $5.80 tax, $85.80 total. To find the pre-tax price from a receipt total, divide by (1 + rate ÷ 100): $85.80 ÷ 1.0725 = $80.00.
The rate that applies is set by where the sale happens (for deliveries, usually the delivery address), so two shops in the same state can charge different totals. Groceries, prescription drugs and clothing are taxed at reduced rates or exempt in many states.
Need any rate? Use our sales tax calculator. In Canada? See Canadian sales tax by province.
Frequently asked questions
Which state has the highest sales tax?
California has the highest statewide rate (7.25%). Including local taxes, Louisiana has the highest average combined rate (10.13%), followed by Tennessee (9.61%) and Washington (9.57%).
Which states have no sales tax?
Delaware, Montana, New Hampshire and Oregon have no general sales tax. Alaska has no statewide sales tax, but many local governments charge one.
How is sales tax calculated?
Multiply the price by the rate as a decimal: tax = price × rate ÷ 100. For a $100 item at 8.25%, tax is $8.25 and the total is $108.25.
Why do rates differ within a state?
Most states let counties, cities and special districts add their own sales tax on top of the state rate, so the combined rate depends on where the sale takes place.
Sources
- Tax Foundation, State and Local Sales Tax Rates, Midyear 2026 (rates as of 1 July 2026; local rates are population-weighted averages).
- State departments of revenue for statewide rates and exemptions.
Rates change. Always confirm the exact rate for a specific address with the relevant tax authority before filing or invoicing.