Summary: Forty-five states levy a statewide sales tax in 2026. California's 7.25 percent is the highest state base rate; Colorado's 2.90 percent is the lowest non-zero rate. Local taxes stack on top, so the average combined rate runs as high as 10.13 percent in Louisiana. The full 50-state table below is free to download as CSV.
This is the complete 2026 state sales tax table: every state's base rate as of July 1, 2026, from the Tax Foundation's midyear update, with the average combined state-and-local rate where it matters most. Download the CSV for your own analysis; the table on the calculator page stays in sync with these figures.
| State | State base rate | Avg combined rate |
|---|---|---|
| Alabama | 4.00% | 9.46% |
| Alaska | 0.00% | 1.82% |
| Arizona | 5.60% | 8.54% |
| Arkansas | 6.50% | 9.48% |
| California | 7.25% | 9.03% |
| Colorado | 2.90% | 7.89% |
| Connecticut | 6.35% | 6.35% |
| Delaware | 0.00% | 0.00% |
| District of Columbia | 6.00% | 6.00% |
| Florida | 6.00% | 6.98% |
| Georgia | 4.00% | 7.56% |
| Hawaii | 4.00% | 4.50% |
| Idaho | 6.00% | 6.03% |
| Illinois | 6.25% | 8.98% |
| Indiana | 7.00% | 7.00% |
| Iowa | 6.00% | 6.94% |
| Kansas | 6.50% | 8.71% |
| Kentucky | 6.00% | 6.00% |
| Louisiana | 5.00% | 10.13% |
| Maine | 5.50% | 5.50% |
| Maryland | 6.00% | 6.00% |
| Massachusetts | 6.25% | 6.25% |
| Michigan | 6.00% | 6.00% |
| Minnesota | 6.88% | 8.14% |
| Mississippi | 7.00% | 7.06% |
| Missouri | 4.23% | 8.44% |
| Montana | 0.00% | 0.00% |
| Nebraska | 5.50% | 6.98% |
| Nevada | 6.85% | 8.24% |
| New Hampshire | 0.00% | 0.00% |
| New Jersey | 6.63% | 6.60% |
| New Mexico | 4.88% | 7.68% |
| New York | 4.00% | 8.54% |
| North Carolina | 4.75% | 7.10% |
| North Dakota | 5.00% | 7.09% |
| Ohio | 5.75% | 7.29% |
| Oklahoma | 4.50% | 9.06% |
| Oregon | 0.00% | 0.00% |
| Pennsylvania | 6.00% | 6.34% |
| Rhode Island | 7.00% | 7.00% |
| South Carolina | 6.00% | 7.49% |
| South Dakota | 4.20% | 6.11% |
| Tennessee | 7.00% | 9.61% |
| Texas | 6.25% | 8.20% |
| Utah | 6.10% | 7.42% |
| Vermont | 6.00% | 6.43% |
| Virginia | 5.30% | 5.77% |
| Washington | 6.50% | 9.57% |
| West Virginia | 6.00% | 6.60% |
| Wisconsin | 5.00% | 5.72% |
| Wyoming | 4.00% | 5.39% |
State base rates as of July 1, 2026; average combined rates are population-weighted state plus local averages. Source: Tax Foundation, 2026 Sales Tax Rates Midyear Update. New Jersey's average local figure reflects Urban Enterprise Zone half-rate areas.
The state base rate is what the state itself charges. The average combined rate adds the population-weighted average of local taxes, which is closer to what a typical shopper actually pays but still not your exact rate: your ZIP code's city, county, and district taxes determine the real number. Chicago shoppers pay 10.25 percent while downstate Illinois shoppers pay far less, yet both share the 6.25 percent state rate.
Three states fold mandatory local add-ons into the state figure: California (1.25 percent), Utah (1.25 percent), and Virginia (1.00 percent). Hawaii's 4.00 percent is technically a general excise tax with the broadest base in the country, and New Mexico's 4.88 percent is a gross receipts tax that applies to many services other states exempt.
There were no statewide rate changes between January and July 2026. The movement was all local: North Carolina's combined rate ticked up enough to drop four places in the rankings, several Georgia counties added up to a point under the Floating Local Option Sales Tax, and Wyoming was the only state whose combined rate fell. Louisiana's 2025 increase from 4.45 to 5.00 percent, part of a package that also flattened the income tax to 3 percent, is still the most recent statewide change.
Two quirks to know: South Dakota's 2023 cut to 4.20 percent is scheduled to sunset in June 2027, and New Mexico's rate snaps back to 5.125 percent if gross receipts revenue falls below 95 percent of the prior year in any fiscal year from 2026 to 2029. Illinois eliminated its 1 percent grocery tax effective January 2026, though many localities replaced it with their own.
Rank states by base rate and California looks like the outlier at 7.25 percent. Rank by average combined rate and Louisiana leads at 10.13 percent despite a middling 5.00 percent state rate, because its local taxes average 5.13 percent. Tennessee pairs a 7.00 percent state rate with 2.61 percent local for 9.61 percent combined. The lesson for shoppers and sellers alike: the state rate is the headline, the combined rate is the reality, and only the ZIP-level rate is the truth.
For sellers, this ranking shuffle has a compliance moral. Collecting the state base rate everywhere under-collects in high-local-tax states and over-collects nowhere, since local taxes only add. ZIP-level rate lookup, refreshed quarterly, is the only defensible approach once you have nexus in states with significant local taxes.
Use the download button above for a CSV of all 50 states plus DC with 2026 base rates, sourced from the Tax Foundation's midyear 2026 update.
The population-weighted average combined state and local rate is 7.53 percent nationwide, per the Tax Foundation's midyear 2026 data.
Thirty-eight states allow local sales taxes, and local rates can rival the state rate. Alabama's 4.00 percent state rate plus 5.46 percent average local tax yields a 9.46 percent combined average.
State rates rarely change mid-year, but local rates change frequently as jurisdictions add or expire local option taxes. Always verify the current rate for the specific ZIP code before collecting.
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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.