Sales Tax by State 2026: Rates Table (All 50 States + DC)

Definitive 2026 matrix for side-by-side state tax analysis. In 2026, moving from a high-tax state like Louisiana to a NOMAD state can save households over $2,400 annually.

✓ Free — No Signup✓ All 50 US States✓ Updated 2026 Rates

Quick answer: 45 states and the District of Columbia charge a statewide sales tax; Alaska, Delaware, Montana, New Hampshire and Oregon do not. Combined rates (state plus average local) run from 0% to just over 10% — Louisiana is highest at about 10.13%, and among states that charge at all, Alaska is lowest at about 1.82% because it has no state rate and only local ones. The full sortable table is below.

Compare sales tax by state with the sortable 2026 rates table below -- ranked highest to lowest by combined state + average local rate.

The 2026 Rates Table, Ranked and Sortable

Click any column header to sort by state, average local, or combined rates. Prefer a map view? See the U.S. sales tax map.

Rates compiled from state departments of revenue and the Tax Foundation (State & Local Sales Tax Rates, Midyear 2026); rates as of July 2026.

RankStateState rateAvg. localCombinedHighest tracked city rate*Notes
#1Louisiana5.00% (#31)5.13%10.13%12.99%Local rates vary by city/county.
#2Tennessee7.00% (#5)2.61%9.61%9.75%Local rates vary by city/county.
#3Washington6.50% (#11)3.07%9.57%10.70%Local rates vary by city/county.
#4Arkansas6.50% (#9)2.98%9.48%10.50%Local rates vary by city/county.
#5Alabama4.00% (#41)5.46%9.46%10.00%Local rates vary by city/county.
#6Oklahoma4.50% (#37)4.56%9.06%10.05%Local rates vary by city/county.
#7California7.25% (#1)1.78%9.03%10.75%Local rates vary by city/county.
#8Illinois6.25% (#13)2.73%8.98%10.50%Local rates vary by city/county.
#9Kansas6.50% (#10)2.21%8.71%11.50%Local rates vary by city/county.
#10New York4.00% (#44)4.54%8.54%8.88%Local rates vary by city/county.
#11Arizona5.60% (#28)2.77%8.37%9.39%Local rates vary by city/county.
#12Missouri4.22% (#39)4.10%8.33%10.47%Local rates vary by city/county.
#13Nevada6.85% (#7)1.39%8.24%8.38%Local rates vary by city/county.
#14Texas6.25% (#15)1.95%8.20%8.25%Local rates vary by city/county.
#15Minnesota6.88% (#6)1.27%8.14%9.88%Local rates vary by city/county.
#16Colorado2.90% (#46)4.82%7.72%10.35%Local rates vary by city/county.
#17New Mexico4.88% (#34)2.81%7.68%8.43%Local rates vary by city/county.
#18South Carolina6.00% (#23)1.43%7.43%9.00%Local rates vary by city/county.
#19Georgia4.00% (#42)3.37%7.37%9.00%Local rates vary by city/county.
#20Ohio5.75% (#27)1.48%7.23%8.00%Local rates vary by city/county.
#21Mississippi7.00% (#3)0.06%7.06%8.00%Local rates vary by city/county.
#22Utah4.85% (#35)2.21%7.06%9.55%Local rates vary by city/county.
#23Florida6.00% (#16)1.05%7.05%7.50%Local rates vary by city/county.
#24Indiana7.00% (#2)0.00%7.00%7.00%No local sales tax.
#25Rhode Island7.00% (#4)0.00%7.00%7.00%No local sales tax.
#26North Carolina4.75% (#36)2.22%6.97%7.50%Local rates vary by city/county.
#27Nebraska5.50% (#30)1.46%6.96%7.50%Local rates vary by city/county.
#28Iowa6.00% (#18)0.94%6.94%7.00%Local rates vary by city/county.
#29North Dakota5.00% (#32)1.85%6.85%8.75%Local rates vary by city/county.
#30New Jersey6.63% (#8)0.00%6.63%6.63%No local sales tax.
#31West Virginia6.00% (#25)0.39%6.39%7.00%Local rates vary by city/county.
#32Connecticut6.35% (#12)0.00%6.35%6.35%No local sales tax.
#33Pennsylvania6.00% (#22)0.34%6.34%8.00%Local rates vary by city/county.
#34Massachusetts6.25% (#14)0.00%6.25%6.25%No local sales tax.
#35Vermont6.00% (#24)0.24%6.24%7.00%Local rates vary by city/county.
#36South Dakota4.20% (#40)1.91%6.11%6.20%Local rates vary by city/county.
#37Idaho6.00% (#17)0.02%6.02%9.00%Local rates vary by city/county.
#38Kentucky6.00% (#19)0.00%6.00%6.00%No local sales tax.
#39Maryland6.00% (#20)0.00%6.00%6.00%No local sales tax.
#40Michigan6.00% (#21)0.00%6.00%6.00%No local sales tax.
#41Washington D.C.6.00% (#26)0.00%6.00%6.00%No local sales tax.
#42Virginia4.30% (#38)1.47%5.77%7.00%Local rates vary by city/county.
#43Wisconsin5.00% (#33)0.72%5.72%7.90%Local rates vary by city/county.
#44Maine5.50% (#29)0.00%5.50%5.50%No local sales tax.
#45Wyoming4.00% (#45)1.39%5.39%7.00%Local rates vary by city/county.
#46Hawaii4.00% (#43)0.50%4.50%4.50%Local rates vary by city/county.
#47Alaska0.00% (#47)1.82%1.82%7.00%No state sales tax; local taxes up to 7.5% allowed.
#48Delaware0.00% (#48)0.00%No sales tax0.00%No state or local sales tax.
#49Montana0.00% (#49)0.00%No sales tax0.00%No state or local sales tax.
#50New Hampshire0.00% (#50)0.00%No sales tax0.00%No state or local sales tax.
#51Oregon0.00% (#51)0.00%No sales tax0.00%No state or local sales tax.

Methodology: Combined rate = state rate + average local rate. "Avg. local" is a population-weighted average of the city, county, and district sales taxes within each state, so it reflects the typical rate residents pay rather than the highest local rate that exists anywhere in the state. *"Highest tracked city rate" is the maximum combined rate among the major cities we track for that state (see the city list below) -- it's a useful ceiling reference, not a claim about every jurisdiction in the state.

Calculate Real Dollar Tax Difference

Compare the tax burden between any two states for a specific purchase amount.

For informational purposes only. Tax rates change frequently — verify with your state's Department of Revenue before filing. This tool is not a substitute for professional tax advice.

· Rate source metadata is tracked in the TaxesLedger tax data registry.

M. Imtinan Farooq — Data Engineer focused on financial data systems

Data methodology reviewed by M. Imtinan FarooqData Engineer focused on financial data systems.

Imtinan specializes in financial data systems and multi-state US sales tax modeling. With hands-on experience building data pipelines that attach source metadata, confidence labels, and verification status to tax records, he helps keep TaxesLedger rates auditable and easier to refresh. This is an educational calculator, not tax, accounting, or legal advice. LinkedIn

Data Sources: State DORs · Canada Revenue Agency · EU VAT authorities · Tax Foundation references

Rate rankings at a glance

Based on combined state and average local sales tax rates, the top of the 2026 table looks like this:

  • Louisiana (LA): Combined rate of 10.13% (5.00% state + 5.13% average local).
  • Tennessee (TN): Combined rate of 9.61% (7.00% state + 2.61% average local).
  • Washington (WA): Combined rate of 9.57% (6.50% state + 3.07% average local).
  • Arkansas (AR): Combined rate of 9.48% (6.50% state + 2.98% average local).
  • Alabama (AL): Combined rate of 9.46% (4.00% state + 5.46% average local).

Combined rates include state-level rates plus local surcharges levied by counties, cities, and special transit or school districts. In some jurisdictions, the actual checkout tax rate can exceed 10% due to these local layers -- see the "Highest tracked city rate" column in the table above for real examples. For the full analysis of which state is highest by each measure, read which state has the highest sales tax -- and its mirror, which states have the lowest.

States With No State Sales Tax (NOMAD)

There are five U.S. states that do not impose a statewide general sales tax, often referred to as NOMAD states:

  • Delaware (DE): 0% state sales tax, 0% local sales tax.
  • Montana (MT): 0% state and local general sales tax. Small resort communities under Montana's Local Option Resort Tax law (including Whitefish and Big Sky) may separately levy a local resort tax, generally capped around 3%, on luxury goods, lodging, and restaurant meals -- this is a distinct tax, not a general sales tax, and doesn't show up in the statewide rate.
  • New Hampshire (NH): 0% general sales tax. NH does levy an 8.5% Meals & Rentals (Rooms) Tax on restaurant meals, hotel/short-term rental rooms, and motor vehicle rentals (NH Dept. of Revenue Administration) -- again a selective tax, not a general sales tax.
  • Oregon (OR): 0% state sales tax, 0% local sales tax.
  • Alaska (AK): 0% state sales tax, but local municipalities are allowed to levy sales taxes up to 7.5% (average local rate is 1.76%).

While these states lack a general sales tax, they may levy other taxes, such as tourism-specific lodging or meals taxes or selective excise taxes on fuel and alcohol.

How to Use This Sales Tax by State Table

This interactive sales tax table is designed to help you quickly reference and compare tax rates across the country. You can click on the column headers to sort the states alphabetically or by their state, average local, and combined tax rates. The Rank column shows each state's position by combined rate (1 = highest), and the state rate includes its own rank alongside it.

For a visual representation of how rates differ geographically, check out our interactive U.S. sales tax map. If you need precise tax calculations for a specific address, use our sales tax by ZIP code tool, or access our main sales tax calculator to perform detailed forward and reverse sales tax computations.

Top Comparison Guide: California vs. Texas

Understanding the real dollar difference between major economic hubs is critical for 2026 financial planning. On a standard $1,000 electronics purchase, your base tax burden is $72.50 in California vs. $62.50 in Texas. Once average local surcharges are added, the gap often widens significantly. Compare the California sales tax and Texas sales tax calculators for a full state-by-state breakdown.

2026 Sales Tax Landscape: Key Takeaways

2026 Market Summary

StateBase RateNotable 2026 ChangeBest For
Oregon0%No changeTech & Luxury
Illinois6.25%Grocery Tax RemovedFamilies
Colorado2.9%New Retail Delivery FeeLocal Shop
New York4.0%Digital Goods ExpansionServices

Grocery, Clothing & Prescription Exemptions by State (Overview)

Whether an item is taxed at all can matter more than the rate itself. A few broad patterns hold across the 2026 rate landscape:

  • Prescription drugs: All 50 states and D.C. exempt prescription medication from sales tax -- the only universal exemption nationwide.
  • Groceries: Roughly a dozen states, including California and Texas, fully exempt unprepared grocery food; several others (e.g., Illinois) have moved to eliminate or reduce state-level grocery tax in recent years, while a handful of states still tax groceries at the full combined rate.
  • Clothing: Broad clothing exemptions are rare -- Minnesota, New Jersey, New York (items under $110), Pennsylvania, and Vermont are the main examples; most other states tax apparel like any other retail good.

Exemption rules are set at the state level and vary by product category and price threshold, so always confirm specifics on a per-state calculator page, or see the U.S. sales tax map for a category-by-category breakdown.

Popular City Sales Tax Rates

Combined state and local sales tax rates can vary significantly by city. Check the exact rate for these major U.S. cities.

Frequently asked questions

Quick answers to the most common questions users ask.

Which state has the highest combined sales tax rate in 2026?

In 2026, Louisiana frequently tops the rankings with combined state and local rates often exceeding 10%. Tennessee and Washington state follow closely, driven by high local surcharges that layer on top of the base state rate.

Is it cheaper to buy electronics in California or Nevada in 2026?

Generally, Nevada is cheaper for electronics due to a lower average combined rate (~8.23%) compared to California's metropolitan averages which often exceed 8.82% and can hit 10.25% in cities like Los Angeles or San Francisco.

Which states exempt feminine hygiene products or diapers in 2026?

In a trend toward "Tax Equity," over 25 states including California, Texas, and Florida now fully exempt feminine hygiene products and diapers from sales tax as essential medical necessities in 2026.

Is labor taxable in a service-based transaction?

Rules vary. Generally, repair labor is taxable in many states if it's tied to the sale of parts, while professional services (like legal or accounting) remain exempt in the vast majority of jurisdictions in 2026.

What is 'Economic Nexus' in 2026?

Economic Nexus is a tax obligation triggered by a business's sales volume in a state, rather than its physical location. In 2026, most states use a $100,000 revenue threshold to determine when a remote seller must start collecting tax.

Why did my Netflix/Spotify bill go up in 2026?

States like Rhode Island and Maine expanded their "Digital Goods" definitions in 2026. This now captures all streaming video, audio, and advertising-supported services, even if they don't involve a permanent download.

How do 'Marketplace Facilitator' laws work on TikTok Shop or Etsy in 2026?

In 2026, these platforms are legally obligated to calculate, collect, and remit sales tax on your behalf. This simplifies compliance for small sellers but means the customer's total is always tax-inclusive based on their location.

Does Minnesota have a new delivery fee in 2026?

Yes. Following the model pioneered by Colorado, Minnesota now implements a "Retail Delivery Fee" in 2026. This is a flat fee (typically around $0.50) applied to most online orders over $100 to help fund state road and bridge infrastructure.

Are there 'bag fees' or 'sustainability taxes' at the register in 2026?

Yes, and they are expanding. In 2026, states like New York and California have expanded point-of-sale environmental fees on non-reusable packaging and single-use bags as part of broader sustainability mandates.

Can I use a 'Resale Certificate' for my dropshipping business?

Yes, provided you are a registered dealer. A Resale Certificate allows you to purchase goods from a wholesaler tax-free, with the obligation to collect tax from the final consumer when you sell the item.

🏛️ IRS Official📊 Tax Foundation

Official Sources & Citations

All rates, thresholds, and regulatory guidance cited on this page are sourced from official government publications and non-partisan research institutions.

Federal & National Sources

🏛️

IRS Sales Tax Calculator

The official Internal Revenue Service tool for determining deductible state and local sales tax for federal income tax purposes.

irs.gov
📊

U.S. Census Bureau

Official government repository for quarterly state and local tax revenue statistics and government finance data.

census.gov
⚖️

Supreme Court — Wayfair Decision

The official government opinion for South Dakota v. Wayfair, Inc., establishing modern economic nexus standards for remote sellers.

supremecourt.gov
💼

SBA Business Tax Guide

Official Small Business Administration guidance on understanding federal and state tax obligations for small business owners.

sba.gov
🤝

Streamlined Sales Tax Board

The official inter-governmental organization facilitating the simplification of sales tax administration across 24 member states.

streamlinedsalestax.org

State Departments of Revenue

🌴

California CDTFA

Official CA tax rates portal, address-specific lookup tools, and district tax publications.

cdtfa.ca.gov
🤠

Texas Comptroller

The official Texas sales tax rate locator, local jurisdiction database, and nexus guidance.

comptroller.texas.gov
🍎

New York Tax & Finance

Official NY jurisdiction lookup for combined state, local, and MTA rates, and clothing exemptions.

tax.ny.gov
☀️

Florida Dept. of Revenue

Official FL resource for state sales tax rates, county surtaxes, and annual tax holidays.

floridarevenue.com
🏙️

MyTax Illinois

Official Illinois Department of Revenue portal for address-based tax rate lookups and filings.

tax.illinois.gov
🔔

Pennsylvania Revenue

Official PA portal for sales, use, and hotel occupancy tax rates and regulatory guidance.

revenue.pa.gov
🔍

Ohio 'The Finder'

Official Ohio Department of Taxation tool for looking up rates by address, ZIP, or GPS coordinates.

thefinder.tax.ohio.gov
🍑

Georgia Dept. of Revenue

Official Georgia sales and use tax rate charts and local jurisdiction tax distribution data.

dor.georgia.gov
⛰️

North Carolina DOR

Official NCDOR portal for state, local, and transit tax rates by county and jurisdiction.

ncdor.gov
🚗

Michigan Treasury

Official Michigan Department of Treasury resources for the statewide 6% sales and use tax.

michigan.gov

Professional & Industry Organizations

💼

AICPA — Sales Tax Center

Professional accounting standards and resources for sales tax compliance, risk management, and audit defense.

aicpa.org
🏢

Multistate Tax Commission (MTC)

Intergovernmental agency facilitating state tax uniformity, nexus guidelines, and model tax statutes.

mtc.gov

TaxesLedger is an independent educational tool. We are not affiliated with any government agency. Rate records include source metadata and verification status; always confirm with your jurisdiction's official Department of Revenue before filing. Last registry update: September 11, 2026.

More free tax tools to help with calculations, compliance, and business tax planning.