Sales Tax Rates by State
State sales tax rates run from 0% in 5 states (Alaska, Delaware, Montana, New Hampshire and Oregon) up to 7.25% in California, the highest state rate. Once local city and county taxes are added, combined rates climb much higher — to roughly 13.5% in parts of Alabama.
The state rate is only part of the story: most states let counties and cities add their own sales tax on top. The table below shows each state’s base rate and the maximum combined rate you might pay with local taxes included.
Highest state sales tax rates
California has the highest statewide rate at 7.25%, followed by Indiana, Mississippi, Rhode Island and Tennessee at 7%. But statewide rates understate what shoppers actually pay, because local taxes stack on top in most states.
| State | State rate | Max with local | Note |
|---|---|---|---|
| California | 7.25% | 10.5% | |
| Indiana | 7% | 7.0% | |
| Mississippi | 7% | 7.25% | |
| Rhode Island | 7% | 7.0% | |
| Tennessee | 7% | 9.75% | |
| Minnesota | 6.875% | 7.875% | |
| Nevada | 6.85% | 8.375% | |
| New Jersey | 6.625% | 6.625% | |
| Arkansas | 6.5% | 11.625% | |
| Kansas | 6.5% | 11.6% | |
| Washington | 6.5% | 10.6% | |
| Connecticut | 6.35% | 6.35% | |
| Illinois | 6.25% | 10.25% | |
| Massachusetts | 6.25% | 6.25% | |
| Texas | 6.25% | 8.25% | |
| Utah | 6.1% | 8.35% | |
| District of Columbia | 6% | 6.0% | |
| Florida | 6% | 7.5% | |
| Idaho | 6% | 8.5% | |
| Iowa | 6% | 7.0% | |
| Kentucky | 6% | 6.0% | |
| Maryland | 6% | 6.0% | |
| Michigan | 6% | 6.0% | |
| Pennsylvania | 6% | 8.0% | |
| South Carolina | 6% | 9.0% | |
| Vermont | 6% | 7.0% | |
| West Virginia | 6% | 7.0% | |
| Ohio | 5.75% | 8.0% | |
| Arizona | 5.6% | 10.725% | |
| Maine | 5.5% | 5.5% | |
| Nebraska | 5.5% | 7.5% | |
| Virginia | 5.3% | 7.0% | |
| New Mexico | 5.125% | 8.688% | Gross receipts tax |
| North Dakota | 5% | 8.0% | |
| Wisconsin | 5% | 7.9% | |
| North Carolina | 4.75% | 7.5% | |
| Oklahoma | 4.5% | 11.0% | |
| Louisiana | 4.45% | 11.45% | |
| Missouri | 4.225% | 10.85% | |
| Hawaii | 4.166% | 4.712% | General excise tax |
| Alabama | 4% | 13.5% | |
| Georgia | 4% | 8.0% | |
| New York | 4% | 8.875% | |
| South Dakota | 4% | 6.0% | |
| Wyoming | 4% | 6.0% | |
| Colorado | 2.9% | 10.0% | |
| Alaska | 0% | Up to 7.5% | No state tax; local only |
| Delaware | 0% | None | |
| Montana | 0% | None | |
| New Hampshire | 0% | None | |
| Oregon | 0% | None |
Why combined rates matter more
Because counties and cities levy their own sales tax, the rate at the register can be far above the state figure. The states with the highest average combined rates — where the typical shopper pays the most — are Louisiana, Tennessee, Alabama, Arkansas and Washington, all around 9.5%.
A low state rate can be misleading: Colorado’s 2.9% state rate is the lowest of any state that has a sales tax, yet local add-ons push combined rates in some Colorado cities to around 10%. Alaska has no state sales tax at all, but its localities can charge up to about 7.5%.
States with no sales tax
Five states charge no statewide sales tax: Alaska, Delaware, Montana, New Hampshire and Oregon (an easy mnemonic is “NOMAD”). Of these, only Alaska allows local sales taxes, so Delaware, Montana, New Hampshire and Oregon are truly sales-tax-free.
These states typically make up the revenue elsewhere — often through higher income or property taxes — so a lack of sales tax does not necessarily mean a lower overall tax burden.
Which state has the highest sales tax?
California has the highest statewide rate at 7.25%. By average combined state-and-local rate, Louisiana and Tennessee are highest at about 9.5%, and combined rates in parts of Alabama can reach roughly 13.5%.
Which states have no sales tax?
Five states have no statewide sales tax: Alaska, Delaware, Montana, New Hampshire and Oregon. Only Alaska permits local sales taxes, so the other four are entirely sales-tax-free.
What is the difference between state and combined sales tax?
The state rate is set by the state; the combined rate adds any county and city taxes on top. In most states the combined rate at checkout is higher than the state rate — sometimes by several percentage points.
Does a low sales tax mean lower taxes overall?
Not necessarily. States with no or low sales tax often rely more on income or property taxes. To compare overall burden, you have to look at all three — sales, income and property taxes — together.