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.
