Summary: Forty-five states levy a statewide sales tax in 2026, ranging from 2.90 percent in Colorado to 7.25 percent in California; five states (Alaska, Delaware, Montana, New Hampshire, Oregon) levy none. Local taxes stack on top, pushing average combined rates as high as 10.13 percent in Louisiana. This lookup pairs every state's 2026 base rate with your local add-on so you can price the tax on any purchase, and remote sellers must collect once they cross a state's economic nexus threshold, typically $100,000 in sales or 200 transactions.
Sales tax is set at the state level and topped up by cities and counties, so the rate on your receipt depends on exactly where the sale happens. Pick a state to load its 2026 base rate, add your local rate, and get the combined rate and the tax on any purchase amount.
Sales tax due
$0
| Item | Amount |
|---|---|
| State base rate | 0% |
| Combined rate (state + local) | 0% |
| Total with tax | $0 |
Estimates only. Some items (groceries, clothing, services) are taxed differently or exempt depending on the state.
State-level base rates as of July 1, 2026. City, county, and special-district taxes add on top; the combined rate you actually pay can be several points higher. Download the full table (CSV)
| State | State base rate | State | State base rate |
|---|---|---|---|
| Alabama (AL) | 4.00% | Montana (MT) | 0.00% |
| Alaska (AK) | 0.00% | Nebraska (NE) | 5.50% |
| Arizona (AZ) | 5.60% | Nevada (NV) | 6.85% |
| Arkansas (AR) | 6.50% | New Hampshire (NH) | 0.00% |
| California (CA) | 7.25% | New Jersey (NJ) | 6.63% |
| Colorado (CO) | 2.90% | New Mexico (NM) | 4.88% |
| Connecticut (CT) | 6.35% | New York (NY) | 4.00% |
| Delaware (DE) | 0.00% | North Carolina (NC) | 4.75% |
| District of Columbia (DC) | 6.00% | North Dakota (ND) | 5.00% |
| Florida (FL) | 6.00% | Ohio (OH) | 5.75% |
| Georgia (GA) | 4.00% | Oklahoma (OK) | 4.50% |
| Hawaii (HI) | 4.00% | Oregon (OR) | 0.00% |
| Idaho (ID) | 6.00% | Pennsylvania (PA) | 6.00% |
| Illinois (IL) | 6.25% | Rhode Island (RI) | 7.00% |
| Indiana (IN) | 7.00% | South Carolina (SC) | 6.00% |
| Iowa (IA) | 6.00% | South Dakota (SD) | 4.20% |
| Kansas (KS) | 6.50% | Tennessee (TN) | 7.00% |
| Kentucky (KY) | 6.00% | Texas (TX) | 6.25% |
| Louisiana (LA) | 5.00% | Utah (UT) | 6.10% |
| Maine (ME) | 5.50% | Vermont (VT) | 6.00% |
| Maryland (MD) | 6.00% | Virginia (VA) | 5.30% |
| Massachusetts (MA) | 6.25% | Washington (WA) | 6.50% |
| Michigan (MI) | 6.00% | West Virginia (WV) | 6.00% |
| Minnesota (MN) | 6.88% | Wisconsin (WI) | 5.00% |
| Mississippi (MS) | 7.00% | Wyoming (WY) | 4.00% |
Five states levy no statewide sales tax: Alaska, Delaware, Montana, New Hampshire, and Oregon (Alaska localities may impose local taxes). Source: Tax Foundation, 2026 Sales Tax Rates Midyear Update, as of July 1, 2026. Rates change; verify against your state revenue department before collecting.
The state base rate is only the first layer. Thirty-eight states let cities, counties, transit authorities, and special districts add their own sales taxes, and in many places those local add-ons are bigger than the state rate itself. Alabama's state rate is just 4.00 percent, but its average local add-on of 5.46 percent pushes the average combined rate to 9.46 percent, among the highest in the country. Colorado has the lowest state rate at 2.90 percent, yet Denver-area shoppers routinely pay over 8 percent once local taxes stack up.
For online sellers, the sourcing rules decide which ZIP's rate applies. Most states use destination sourcing: you collect the rate where the buyer receives the goods, not where your warehouse sits. A handful of states still use origin sourcing. Get the sourcing rule wrong and you collect the wrong rate on every order, which is why sellers use ZIP-level rate databases rather than state tables for actual collection.
Alaska, Delaware, Montana, New Hampshire, and Oregon levy no statewide sales tax. Alaska is the asterisk: it allows localities to impose their own sales taxes, and the average local rate there is 1.82 percent. The other four are true zero-tax states for sales tax purposes, which is why border retail in New Hampshire and Delaware thrives on shoppers from neighboring states.
No sales tax does not mean no taxes. States without a sales tax lean harder on other revenue: Oregon has high income taxes, New Hampshire taxes investment income and has steep property taxes, and Alaska leans on oil revenue. Businesses choosing locations on tax grounds should compare the full mix, not the sales tax line alone.
Since the Supreme Court's 2018 Wayfair decision, states can require out-of-state sellers to collect sales tax once they have economic nexus, usually $100,000 in sales or 200 transactions into the state per year, though thresholds vary. Every state with a sales tax now has an economic nexus law, which means a small online seller can owe collection duties in dozens of states.
Marketplace facilitator laws add a second layer: in nearly every state, the marketplace itself (Amazon, Etsy, eBay, Walmart) must collect and remit on third-party sales, relieving individual sellers of that duty for marketplace orders. But sales through your own website are still your responsibility in every state where you have nexus, which is why growing sellers register for permits state by state as they trip thresholds.
California has the highest state-level rate at 7.25 percent. By average combined state and local rate, Louisiana leads at 10.13 percent, followed by Tennessee (9.61 percent) and Washington (9.57 percent), per the Tax Foundation's midyear 2026 data.
Five states levy no statewide sales tax: Alaska, Delaware, Montana, New Hampshire, and Oregon. Alaska allows localities to impose local sales taxes; the other four do not.
After the 2018 Wayfair decision, states can require remote sellers to collect sales tax based on sales volume into the state, typically $100,000 in sales or 200 transactions per year, with thresholds varying by state.
Most states use destination sourcing: you collect the rate in effect where the buyer receives the goods. A few states use origin sourcing based on the seller's location. Check each nexus state's sourcing rule.
Use tax is the companion to sales tax: when you buy something without paying sales tax (for example, from an out-of-state seller with no nexus) and use it in your state, you owe use tax at your local rate. Businesses self-report it; consumers rarely do, but the obligation exists.
Figures: 2026. Sources: the Tax Foundation (2026 Sales Tax Rates, Midyear Update, as of July 1, 2026), state revenue department websites, and the US Supreme Court (South Dakota v. Wayfair, 2018). This page is for planning only and is not financial, tax, or legal advice. Verify with the cited source or a qualified professional.