State Sales and Use Tax Rates by State
Forty-five states and the District of Columbia levy a statewide sales and use tax; five states do not. Statewide rates run from 2.90% in Colorado to 7.25% in California, but the rate a customer actually pays is the state rate plus whatever counties, cities and special districts add on top. This page lists every state’s statewide rate, the maximum local add-on and the average combined rate, and links to a full rate page for each state.
Rates reviewed August 2026. Statewide rates reflect statutory rates in effect as of July 1, 2026. Local rates change frequently — confirm the rate for the exact delivery address with the state revenue agency before you file.
Sales Tax Rates for All 50 States and DC
| State | Statewide rate | Max local add-on | Average combined |
|---|---|---|---|
| Alabama | 4.00% | 8.00% | 9.46% |
| Alaska | None | 7.85% | 1.82% |
| Arizona | 5.60% | 5.30% | 8.54% |
| Arkansas | 6.50% | 6.13% | 9.48% |
| California | 7.25% | 5.25% | 9.03% |
| Colorado | 2.90% | 9.10% | 7.89% |
| Connecticut | 6.35% | None | 6.35% |
| Delaware | None | None | 0.00% |
| District of Columbia | 6.00% | None | 6.00% |
| Florida | 6.00% | 2.00% | 6.98% |
| Georgia | 4.00% | 5.00% | 7.56% |
| Hawaii | 4.00% | 0.50% | 4.50% |
| Idaho | 6.00% | 3.00% | 6.03% |
| Illinois | 6.25% | 4.75% | 8.98% |
| Indiana | 7.00% | None | 7.00% |
| Iowa | 6.00% | 1.00% | 6.94% |
| Kansas | 6.50% | 4.25% | 8.71% |
| Kentucky | 6.00% | None | 6.00% |
| Louisiana | 5.00% | 7.00% | 10.13% |
| Maine | 5.50% | None | 5.50% |
| Maryland | 6.00% | None | 6.00% |
| Massachusetts | 6.25% | None | 6.25% |
| Michigan | 6.00% | None | 6.00% |
| Minnesota | 6.88% | 3.00% | 8.14% |
| Mississippi | 7.00% | 1.00% | 7.06% |
| Missouri | 4.23% | 6.25% | 8.44% |
| Montana | None | None | 0.00% |
| Nebraska | 5.50% | 2.00% | 6.98% |
| Nevada | 6.85% | 1.53% | 8.24% |
| New Hampshire | None | None | 0.00% |
| New Jersey | 6.63% | 3.31% | 6.60% |
| New Mexico | 4.88% | 4.56% | 7.68% |
| New York | 4.00% | 4.88% | 8.54% |
| North Carolina | 4.75% | 3.50% | 7.10% |
| North Dakota | 5.00% | 3.75% | 7.09% |
| Ohio | 5.75% | 2.25% | 7.29% |
| Oklahoma | 4.50% | 7.00% | 9.06% |
| Oregon | None | None | 0.00% |
| Pennsylvania | 6.00% | 2.00% | 6.34% |
| Rhode Island | 7.00% | None | 7.00% |
| South Carolina | 6.00% | 3.00% | 7.49% |
| South Dakota | 4.20% | 4.50% | 6.11% |
| Tennessee | 7.00% | 2.75% | 9.61% |
| Texas | 6.25% | 2.00% | 8.20% |
| Utah | 6.10% | 4.70% | 7.42% |
| Vermont | 6.00% | 1.00% | 6.43% |
| Virginia | 5.30% | 2.70% | 5.77% |
| Washington | 6.50% | 4.20% | 9.57% |
| West Virginia | 6.00% | 1.40% | 6.60% |
| Wisconsin | 5.00% | 2.90% | 5.72% |
| Wyoming | 4.00% | 3.00% | 5.39% |
States With No Statewide Sales Tax
Five states levy no general statewide sales tax: Alaska, Delaware, Montana, New Hampshire, Oregon. Only Alaska allows its local governments to impose their own sales tax, and more than a hundred Alaskan boroughs and cities do. The other four are genuinely sales-tax-free at the register, although each replaces the revenue with something else — Delaware with a gross receipts tax on sellers, New Hampshire with a meals and rooms tax, Montana with resort taxes in a handful of communities, and Oregon with targeted vehicle and business activity taxes.
How State and Local Sales Tax Fit Together
Three states — California, Utah and Virginia — build a mandatory local component into the figure quoted as their statewide rate, so their headline rates look higher than the pure state levy. At the other extreme, thirteen states and DC have no local sales tax at all, which makes the statewide rate the only rate you ever charge there. Alabama, Louisiana, Colorado, Oklahoma and New York have the highest average local rates, and in Colorado and Louisiana local jurisdictions have historically administered their own tax with their own rules and their own audits.
Most states source a sale to the address where the buyer takes delivery. A handful — including Texas, Arizona, Pennsylvania, Tennessee, Utah, Virginia, Missouri and Mississippi — apply origin sourcing to in-state sales, meaning the rate follows the seller’s location instead. Sales shipped in from outside a state are almost always destination-sourced.
Registering to Collect Sales Tax
Knowing the rate is only half the job — you cannot legally charge sales tax until you are registered in that state. Our sales tax application service handles state registration for you, and the state sales tax guides cover filing frequency, agency contacts and licensing state by state. If you already hold a number and want to check it, use the sales tax number verification page.
Ready to register? Apply for your state sales tax permit online – it only takes a few minutes.
Sales Tax Rate FAQs
Which state has the highest sales tax?
California has the highest statewide rate at 7.25%. Measured on the combined state and average local rate, Louisiana is highest at about 10.13%, followed by Tennessee, Washington, Arkansas and Alabama. Those are two different questions and they give two different answers.
Which state has the lowest sales tax?
Among states that levy one, Colorado has the lowest statewide rate at 2.90% — but Colorado also has one of the highest average local rates, so the combined rate is mid-table. Delaware, Montana, New Hampshire and Oregon charge no general sales tax at all.
Do I have to register in every state?
No — only in states where you have nexus, either through physical presence or by crossing that state’s economic nexus threshold for remote sellers. Marketplace facilitators such as Amazon and Etsy generally collect on their own platform sales, but sales through your own website normally remain your responsibility.