State Sales Tax Rates (2026)
State sales tax rates and average combined state and local rates for all 50 states. 5 states have no statewide sales tax; in the rest, combined rates average from about 4.5% to 10.13%.
Sales tax is charged on customers, but businesses collect it, file returns and are liable if they get it wrong. In 2026, state rates run from 0% in Alaska, Delaware, Montana, New Hampshire and Oregon to 7.25% in California. Local governments add their own taxes in 37 states, so the rate that matters to customers is the combined rate, which averages 10.13% in Louisiana, the highest in the country.
The rates below are the state rate and the population-weighted average of state and local rates, from the Tax Foundation's mid-2026 table. Individual cities can be well above the average: parts of Chicago, Seattle and Los Angeles County exceed 10%.
No statewide sales tax
5 states
Alaska, Delaware, Montana, New Hampshire and Oregon
Highest state rate
7.25%
California
Highest average combined rate
10.13%
Louisiana
Sales tax rates by state, 2026
| State | State rate | Avg. local rate | Avg. combined rate | Combined rank |
|---|---|---|---|---|
| Alabama | 4% | 5.46% | 9.46% | 5 |
| Alaska | 0% | 1.82% | 1.82% | 46 |
| Arizona | 5.6% | 2.94% | 8.54% | 10 |
| Arkansas | 6.5% | 2.98% | 9.48% | 4 |
| California | 7.25% | 1.78% | 9.03% | 7 |
| Colorado | 2.9% | 4.99% | 7.89% | 16 |
| Connecticut | 6.35% | 0% | 6.35% | 33 |
| Delaware | 0% | 0% | 0% | – |
| Florida | 6% | 0.98% | 6.98% | 27 |
| Georgia | 4% | 3.56% | 7.56% | 18 |
| Hawaii | 4% | 0.5% | 4.5% | 45 |
| Idaho | 6% | 0.03% | 6.03% | 37 |
| Illinois | 6.25% | 2.73% | 8.98% | 8 |
| Indiana | 7% | 0% | 7% | 25 |
| Iowa | 6% | 0.94% | 6.94% | 29 |
| Kansas | 6.5% | 2.21% | 8.71% | 9 |
| Kentucky | 6% | 0% | 6% | 38 |
| Louisiana | 5% | 5.13% | 10.13% | 1 |
| Maine | 5.5% | 0% | 5.5% | 43 |
| Maryland | 6% | 0% | 6% | 39 |
| Massachusetts | 6.25% | 0% | 6.25% | 35 |
| Michigan | 6% | 0% | 6% | 40 |
| Minnesota | 6.875% | 1.27% | 8.14% | 15 |
| Mississippi | 7% | 0.06% | 7.06% | 24 |
| Missouri | 4.225% | 4.22% | 8.44% | 12 |
| Montana | 0% | 0% | 0% | – |
| Nebraska | 5.5% | 1.48% | 6.98% | 28 |
| Nevada | 6.85% | 1.39% | 8.24% | 13 |
| New Hampshire | 0% | 0% | 0% | – |
| New Jersey | 6.625% | 0% | 6.6% | 30 |
| New Mexico | 4.875% | 2.81% | 7.68% | 17 |
| New York | 4% | 4.54% | 8.54% | 11 |
| North Carolina | 4.75% | 2.35% | 7.1% | 22 |
| North Dakota | 5% | 2.09% | 7.09% | 23 |
| Ohio | 5.75% | 1.54% | 7.29% | 21 |
| Oklahoma | 4.5% | 4.56% | 9.06% | 6 |
| Oregon | 0% | 0% | 0% | – |
| Pennsylvania | 6% | 0.34% | 6.34% | 34 |
| Rhode Island | 7% | 0% | 7% | 26 |
| South Carolina | 6% | 1.49% | 7.49% | 19 |
| South Dakota | 4.2% | 1.91% | 6.11% | 36 |
| Tennessee | 7% | 2.61% | 9.61% | 2 |
| Texas | 6.25% | 1.95% | 8.2% | 14 |
| Utah | 6.1% | 1.32% | 7.42% | 20 |
| Vermont | 6% | 0.43% | 6.43% | 32 |
| Virginia | 5.3% | 0.47% | 5.77% | 41 |
| Washington | 6.5% | 3.07% | 9.57% | 3 |
| West Virginia | 6% | 0.6% | 6.6% | 31 |
| Wisconsin | 5% | 0.72% | 5.72% | 42 |
| Wyoming | 4% | 1.39% | 5.39% | 44 |
Highest and lowest combined sales tax rates
Highest average combined rates
- 1. Louisiana10.13%
- 2. Tennessee9.61%
- 3. Washington9.57%
- 4. Arkansas9.48%
- 5. Alabama9.46%
States with no sales tax
Delaware, Montana, New Hampshire and Oregon have no general sales tax at state or local level, though Montana's resort communities charge a small resort tax and all four tax some items, such as lodging. Alaska has no state sales tax but lets boroughs and cities charge their own.
No sales tax doesn't mean low business taxes. Delaware charges a gross receipts tax on businesses, Oregon has a Corporate Activity Tax on receipts above $1 million and a top income tax rate of 9.9%, and New Hampshire taxes business profits at 7.5%.
Remote sellers and economic nexus
Since the Supreme Court's 2018 Wayfair decision, every state with a sales tax requires out-of-state sellers to collect once they pass an economic nexus threshold, even with no physical presence.
- Most states: $100,000 of annual sales into the state. Several states that also used a 200-transaction test have dropped it in recent years.
- Higher thresholds: $500,000 in California, New York and Texas, and $250,000 in Alabama and Mississippi.
- Marketplace sellers: Amazon, Etsy, eBay and other marketplace facilitators collect on your behalf, though you may still need to register in some states.
What's taxed varies by state
Rates are only half the question. What's taxable varies widely:
- Groceries are exempt in most states, but Mississippi, Alabama and a few others tax them, often at a reduced rate.
- Services are taxed broadly in South Dakota, New Mexico and Hawaii, but only selectively in most states.
- SaaS and digital products are taxed in states including Texas, New York, Washington, Pennsylvania and Tennessee, but not in California, Florida or Virginia.
- Manufacturing equipment is exempt or taxed at a reduced rate in most states.
Each state guide covers what's taxable and the local add-ons in more detail.
Frequently Asked Questions
Which states have no sales tax?
Alaska, Delaware, Montana, New Hampshire and Oregon have no statewide sales tax. Alaska lets local governments charge sales tax, averaging about 1.82%, and Montana allows resort towns to charge a small resort tax.
Which state has the highest sales tax in 2026?
California has the highest state rate at 7.25%. Including local taxes, Louisiana (10.13%), Tennessee (9.61%), Washington (9.57%), Arkansas (9.48%), Alabama (9.46%) have the highest average combined rates.
Which state has the lowest sales tax for a retail business?
Alaska, Delaware, Montana, New Hampshire and Oregon have no state sales tax. Among states with one, Hawaii (4.5%), Wyoming (5.39%), Maine (5.5%), Wisconsin (5.72%), Virginia (5.77%) have the lowest average combined rates.
Do I need to collect sales tax in other states as an online seller?
Yes, once you pass a state's economic nexus threshold. Most states require remote sellers to collect once their sales into the state exceed $100,000 a year. California, New York and Texas use $500,000, and some states also count the number of transactions. Marketplaces such as Amazon and Etsy collect for their sellers.
Is software as a service (SaaS) subject to sales tax?
It depends on the state. Texas, New York, Washington, Pennsylvania, Tennessee and Ohio (for business customers) are among the states that tax SaaS, while California, Florida and Virginia generally don't. Check each state where you have nexus.
What is the difference between the state rate and the combined rate?
The state rate applies everywhere in the state. Counties, cities and special districts add their own taxes, so the rate a customer pays depends on where the sale happens. The average combined rate weights local rates by population.