Sales tax is one of the most inconsistent costs in American life. Buy a $500 laptop in Portland, Oregon and you pay nothing in tax. Buy the same laptop in Memphis, Tennessee and you owe nearly $50. The difference comes down entirely to where you happen to be standing. This guide gives you the full picture: every state's rate, how local taxes stack on top, and what it means in real dollars.
How to Read This Table
Three numbers matter for every state:
- State rate: Set by the state legislature, uniform across the state.
- Avg. local rate: The average of all county and city add-ons, weighted by population. Your specific city or county may be higher or lower.
- Avg. combined rate: What most residents actually pay. This is the number to use when estimating a purchase.
Rates reflect Tax Foundation data for 2025-2026. Local rates are population-weighted averages -- your exact location may differ by 1-3 percentage points.
All 50 States: Sales Tax Rate Table
| State | State Rate | Avg. Local | Avg. Combined |
|---|---|---|---|
| Alabama | 4.00% | 5.46% | 9.46% |
| Alaska | 0.00% | 1.82% | 1.82% |
| Arizona | 5.60% | 2.94% | 8.54% |
| Arkansas | 6.50% | 2.98% | 9.48% |
| California | 7.25% | 1.78% | 9.03% |
| Colorado | 2.90% | 4.99% | 7.89% |
| Connecticut | 6.35% | 0.00% | 6.35% |
| Delaware | 0.00% | 0.00% | 0.00% |
| Florida | 6.00% | 0.98% | 6.98% |
| Georgia | 4.00% | 3.56% | 7.56% |
| Hawaii | 4.00% | 0.50% | 4.50% |
| Idaho | 6.00% | 0.03% | 6.03% |
| Illinois | 6.25% | 2.73% | 8.98% |
| Indiana | 7.00% | 0.00% | 7.00% |
| Iowa | 6.00% | 0.94% | 6.94% |
| Kansas | 6.50% | 2.21% | 8.71% |
| Kentucky | 6.00% | 0.00% | 6.00% |
| Louisiana | 5.00% | 5.13% | 10.13% |
| Maine | 5.50% | 0.00% | 5.50% |
| Maryland | 6.00% | 0.00% | 6.00% |
| Massachusetts | 6.25% | 0.00% | 6.25% |
| Michigan | 6.00% | 0.00% | 6.00% |
| Minnesota | 6.88% | 1.26% | 8.14% |
| Mississippi | 7.00% | 0.06% | 7.06% |
| Missouri | 4.23% | 4.22% | 8.44% |
| Montana | 0.00% | 0.00% | 0.00% |
| Nebraska | 5.50% | 1.48% | 6.98% |
| Nevada | 6.85% | 1.39% | 8.24% |
| New Hampshire | 0.00% | 0.00% | 0.00% |
| New Jersey | 6.63% | -0.02% | 6.60% |
| New Mexico | 4.88% | 2.80% | 7.68% |
| New York | 4.00% | 4.54% | 8.54% |
| North Carolina | 4.75% | 2.35% | 7.10% |
| North Dakota | 5.00% | 2.09% | 7.09% |
| Ohio | 5.75% | 1.54% | 7.29% |
| Oklahoma | 4.50% | 4.56% | 9.06% |
| Oregon | 0.00% | 0.00% | 0.00% |
| Pennsylvania | 6.00% | 0.34% | 6.34% |
| Rhode Island | 7.00% | 0.00% | 7.00% |
| South Carolina | 6.00% | 1.49% | 7.49% |
| South Dakota | 4.20% | 1.91% | 6.11% |
| Tennessee | 7.00% | 2.61% | 9.61% |
| Texas | 6.25% | 1.95% | 8.20% |
| Utah | 6.10% | 1.32% | 7.42% |
| Vermont | 6.00% | 0.43% | 6.43% |
| Virginia | 5.30% | 0.47% | 5.77% |
| Washington | 6.50% | 3.07% | 9.57% |
| West Virginia | 6.00% | 0.60% | 6.60% |
| Wisconsin | 5.00% | 0.72% | 5.72% |
| Wyoming | 4.00% | 1.39% | 5.39% |
The Five States With No Sales Tax
Oregon, Montana, Delaware, New Hampshire, and Alaska charge no state-level sales tax. For large purchases -- furniture, appliances, electronics, a car -- the savings are real and worth planning around.
On a $3,000 sofa purchase, here is what you avoid in the highest-tax states:
- Louisiana at 10.13%: $303.90 in tax
- Tennessee at 9.61%: $288.30 in tax
- Washington at 9.57%: $287.10 in tax
- Oregon, Montana, Delaware, New Hampshire: $0.00
One important note: Alaska technically has no state sales tax, but municipalities can levy local rates. Anchorage charges no local tax; other Alaskan cities do. The combined average of 1.76% reflects those local variations.
What a $500 Purchase Costs in Every Bracket
To make the rate table tangible, here is what $500 in taxable goods costs at each combined rate range:
| Combined Rate | Tax on $500 | Total Paid | Example States |
|---|---|---|---|
| 0.00% | $0.00 | $500.00 | Oregon, Montana, Delaware |
| ~4.5% | $22.50 | $522.50 | Virginia, Hawaii |
| ~6.0% | $30.00 | $530.00 | Kentucky, Maryland, Michigan |
| ~7.0% | $35.00 | $535.00 | Florida, Indiana, Mississippi |
| ~8.5% | $42.50 | $542.50 | California, New York, Illinois |
| ~9.5% | $47.50 | $547.50 | Tennessee, Washington, Arkansas |
States That Exempt Groceries
Thirty-two states fully exempt unprepared groceries from sales tax. In the remaining states, groceries are either taxed at the full rate or at a reduced rate. This distinction matters for a household spending $800 a month on groceries -- at 7% that is $56 a month, or $672 a year, in tax that neighbors in an exempt state don't pay.
Notable grocery tax situations:
- Fully exempt: California, New York, Texas, Florida, Illinois, Pennsylvania, and most others.
- Taxed at full rate: Alabama (4%), Mississippi (7%), South Dakota (4.2%).
- Reduced rate: Virginia taxes groceries at 1% (reduced from the standard 4.3% rate).
- Candy and soda exception: Many states that exempt groceries still tax candy, soda, and other "non-food" items. Illinois taxes candy at 6.25% while regular groceries are exempt.
States That Exempt Clothing
A smaller number of states exempt clothing purchases from sales tax year-round. Pennsylvania and New Jersey are the most notable -- clothing is permanently exempt. Minnesota exempts most clothing but taxes fur and formal wear. This matters most for families with kids who cycle through clothing sizes quickly.
Many other states hold temporary clothing exemptions during back-to-school sales tax holidays, typically in July or August. Florida, Texas, Ohio, and Virginia all run annual tax-free weekends that cover clothing under a per-item threshold (usually $75-$100).
How Local Rates Create Wide Variation Within a State
The state rate is just the floor. Local rates can vary dramatically within the same state, which is why the "average combined rate" in the table above may not match what you pay. A few examples of the spread inside single states:
- Colorado: State rate is only 2.9%, but Denver's city tax of 5.15% plus RTD and cultural-district taxes of 1.1% bring the combined rate to 9.15% -- more than 6 points above the state baseline.
- Louisiana: Some parishes push the combined rate above 11%.
- California: Los Angeles County adds 2.5% on top of the 7.25% state rate, reaching 9.75%. Some special districts within LA are higher still.
- New York: New York City's combined rate is 8.875%. The rest of upstate New York averages closer to 7-8%.
If you are making a significant purchase and want the exact rate for your city, your state's Department of Revenue website will have a rate lookup tool by zip code.
Border Shopping: When It Actually Makes Sense
Living near a state line can make cross-border shopping worthwhile for large purchases, but the math has to work. Driving 45 minutes to save $30 in tax on a $400 TV is borderline -- you've spent time and gas. Driving the same distance to save $350 in tax on a $5,000 appliance is a different calculation entirely.
The most well-documented border shopping patterns in the US:
- Oregon border cities (Vancouver, WA is directly across from Portland) see significant traffic from Washington residents avoiding the 9.4% combined rate.
- New Hampshire's lack of sales tax draws shoppers from Massachusetts (6.25%), Maine (5.5%), and Vermont (6.21%).
- Delaware draws shoppers from New Jersey, Pennsylvania, and Maryland -- the state even markets itself as a tax-free shopping destination.
One caveat: some states require you to pay your home state's use tax on out-of-state purchases above a certain threshold. This is rarely enforced on individuals but technically applies in most states with a sales tax.
Calculating Your Exact Tax on Any Purchase
The formula: Tax = Purchase Price x (Combined Rate / 100). Total = Purchase Price + Tax.
For the reverse -- finding the pre-tax price when you only have the receipt total: Pre-tax Price = Total / (1 + Combined Rate / 100).
Example: You paid $648.50 total in Nashville (9.75% combined rate in Davidson County). Pre-tax price = $648.50 / 1.0975 = $590.89. Tax paid = $57.61.
To skip the arithmetic entirely, our Sales Tax Calculator handles both forward and reverse calculations instantly -- enter any two values and it returns the third.