How much is sales tax in each U.S. state? This guide compares 2026 state sales-tax rates, average local taxes and combined state-and-local rates across all 50 states and Washington, D.C. It also explains tax-free states, grocery and clothing exemptions, online shopping taxes, hotel and rental-car charges, use tax and high-value shopping considerations.
2026 U.S. Sales Tax by State｜Tax-Free States, Local Taxes and Shopping Guide
When shopping in the United States, the price displayed on the shelf is usually not the final amount paid at checkout.
A shirt, smartphone or appliance marked at US$100 may be subject to state sales tax, county tax, city tax and special district taxes before the transaction is completed.
The United States does not have a single nationwide sales tax or value-added tax. Retail sales taxes are generally established by state governments, while many states also allow counties, cities and special districts to add their own taxes.
As a result, two stores located in the same state may charge different total tax rates.
The figures in this guide are based on rates effective July 1, 2026, and are divided into:
・State sales-tax rate
・Population-weighted average local tax rate
・Average combined state-and-local tax rate
The combined average is useful for comparing overall tax burdens between states. It does not represent the exact rate charged by every city, ZIP Code, store or online order.
U.S. Sales Tax Overview
| Category | Information |
|---|---|
| Is there a nationwide U.S. sales tax? | No |
| Who determines sales-tax rates? | States, counties, cities and special districts |
| State sales-tax range | 0%–7.25% |
| Highest statewide base rate | California, 7.25% |
| Lowest non-zero state rate | Colorado, 2.90% |
| States without a general statewide sales tax | Alaska, Delaware, Montana, New Hampshire and Oregon |
| Highest average combined rate | Louisiana, 10.13% |
| Online shopping tax | Often determined by the delivery address, although state rules vary |
| Main traveler concern | Displayed prices normally exclude sales tax |
| High-value purchase concern | Check the complete store or delivery address, not only the state |
2026 Sales Tax Rates for All 50 States
The average local rate below is population weighted. It is intended to compare statewide tax burdens and should not be treated as the exact tax rate for a particular city.
| State | State Rate | Average Local Rate | Average Combined Rate |
|---|---|---|---|
| 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 | 6.875% | 1.26% | 8.14% |
| Mississippi | 7.00% | 0.06% | 7.06% |
| Missouri | 4.225% | 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 | 6.625% | -0.02% | 6.60% |
| New Mexico | 4.875% | 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% |
Washington, D.C. Sales Tax
Washington, D.C. is not a state, but travelers shopping in the District are still subject to sales tax.
| Location | Base Rate | General Combined Rate |
|---|---|---|
| Washington, D.C. | 6.00% | 6.00% |
Restaurants, hotels, parking, rental cars and certain other purchases may be subject to different rates, so the general 6% rate should not be applied to every type of transaction.
Which Five States Have No Statewide Sales Tax?
The five states without a general statewide sales tax in 2026 are:
・Alaska
・Delaware
・Montana
・New Hampshire
・Oregon
Delaware, Montana, New Hampshire and Oregon generally have neither a statewide nor a general local retail sales tax.
Alaska has no statewide sales tax, but cities and local governments may impose their own local sales taxes.
Oregon
Oregon does not impose a general state or local retail sales tax.
General purchases of clothing, shoes, electronics, luxury products and other retail goods in Portland, Woodburn Premium Outlets and other Oregon locations are therefore normally completed without an additional general sales-tax charge.
However, the absence of a general sales tax does not mean that every transaction is free of government charges.
Hotels, rental cars, alcoholic drinks, fuel and certain services may still include special taxes or fees.
Delaware
Delaware has no general statewide or local retail sales tax.
Because it is close to Philadelphia, Maryland, New Jersey and Washington, D.C., some travelers visit Delaware to purchase high-value products.
However, merchants may still reflect other business taxes and operating costs in the listed price.
A product sold without sales tax is not automatically cheaper than the same item in another state.
New Hampshire
New Hampshire does not impose a general state or local sales tax.
Residents and travelers from Massachusetts, Vermont and other parts of New England often consider New Hampshire for electronics, clothing and other expensive purchases.
Meals, accommodations and certain services may still be subject to separate state taxes or charges.
The phrase “no general sales tax” should not be interpreted as meaning that every expense in New Hampshire is tax free.
Montana
Montana has no general state or local sales tax.
Certain resort communities may impose taxes on lodging, tourism or selected purchases.
These resort taxes are not necessarily included in statewide comparisons of general retail sales taxes.
Alaska
Alaska has no statewide general sales tax, but some cities and local governments charge their own taxes.
The population-weighted average local sales tax is approximately 1.82%, while some communities may charge significantly higher rates.
Travelers should not assume that all purchases in Alaska are tax free simply because the statewide rate is 0%.
States with the Highest Average Combined Sales Tax
Based on combined state-and-local averages effective July 1, 2026:
| Rank | State | Average Combined Rate |
|---|---|---|
| 1 | Louisiana | 10.13% |
| 2 | Tennessee | 9.61% |
| 3 | Washington | 9.57% |
| 4 | Arkansas | 9.48% |
| 5 | Alabama | 9.46% |
These figures are population-weighted statewide averages.
They do not mean that every city in Louisiana, Tennessee, Washington, Arkansas or Alabama charges exactly the listed rate.
Which State Has the Highest State Sales Tax?
California has the highest statewide base rate at 7.25%.
Indiana, Mississippi, Rhode Island and Tennessee each have a 7.00% statewide rate.
Among states that impose a statewide sales tax, Colorado has the lowest state rate at 2.90%.
However, Colorado permits substantial local taxes. Its average local rate is approximately 4.99%, producing an average combined rate of about 7.89%.
How Does California Sales Tax Work?
California’s statewide base sales-and-use-tax rate is 7.25%.
This figure includes the state portion and a mandatory statewide local component.
Cities, counties and special districts may impose additional district taxes, so the final checkout rate is often higher than 7.25%.
District taxes may be imposed in increments and multiple district taxes may apply to the same location.
For example:
・Los Angeles may have a different rate from Irvine
・Irvine may have a different rate from Anaheim
・San Francisco may have a different rate from San Jose
・Two cities in the same county may charge different total rates
California’s population-weighted average combined rate is approximately 9.03%.
Actual purchases should be calculated using the store’s complete street address.
Why Is New Jersey’s Average Combined Rate Slightly Lower Than Its State Rate?
New Jersey’s standard statewide rate is 6.625%.
Its population-weighted average combined rate is approximately 6.60%, slightly lower than the standard state rate.
This does not mean that local governments generally impose a negative tax.
Certain qualified businesses in designated Urban Enterprise Zones may charge half of the standard state rate, or 3.3125%.
Special rules also apply in Salem County.
These reduced-rate transactions create a small downward adjustment in the statewide population-weighted average.
Travelers should not assume that every New Jersey outlet or store qualifies for the reduced rate.
Why Are Hawaii and New Mexico Different?
Hawaii’s main broad-based consumption tax is called the General Excise Tax, or GET.
New Mexico uses a Gross Receipts Tax, or GRT.
These systems are legally different from a traditional retail sales tax charged directly to consumers.
They are generally imposed on the business’s gross receipts or transaction revenue.
However, businesses commonly pass some or all of the cost on to customers, so travelers may still see a tax-like amount added to the bill.
For national comparisons, broad consumption taxes in Hawaii, New Mexico and South Dakota are generally included in state-and-local sales-tax tables.
Are Groceries Always Tax Free?
No.
U.S. states treat food differently, and it is important to distinguish between:
・Unprepared grocery food
・Packaged or frozen food
・Candy and soft drinks
・Restaurant meals
・Prepared takeout food
・Hot food and ready-to-eat meals
・Alcoholic beverages
Some states exempt general grocery food.
Others apply a reduced rate, while some continue to tax groceries at or near the general rate.
Even when fresh groceries are exempt, hot prepared food, candy, soda or alcohol sold in the same store may be taxed differently.
Illinois Grocery Tax Changes in 2026
Illinois eliminated its previous 1% state sales-and-use tax on qualifying groceries beginning January 1, 2026.
However, cities and counties may adopt a replacement 1% local grocery tax.
As a result, shoppers in some communities may not see a noticeable reduction in the final tax charged. The tax may simply be collected locally rather than by the state.
Alcoholic beverages, adult-use cannabis-infused food, soda, candy and food prepared for immediate consumption are not generally treated as qualifying groceries under this rule.
They remain subject to the applicable general tax treatment.
Are Clothing and Shoes Taxed?
It depends on the state.
Most states tax ordinary clothing and footwear, but some provide:
・General exemptions for everyday clothing
・Exemptions below a specific price threshold
・Temporary Sales Tax Holidays
・Back-to-school tax-free weekends
Luxury handbags, jewelry, sports equipment, protective equipment and accessories may not qualify as ordinary clothing.
Before purchasing expensive shoes, designer clothing, wedding attire or large quantities of apparel, check the destination state’s current product classifications and exemption limits.
How Is Sales Tax Calculated for Online Shopping?
Online shopping tax is often based on the delivery address rather than the seller’s headquarters or warehouse location.
A transaction may include:
・The destination state rate
・County tax
・City tax
・Special district taxes
However, states use different sourcing rules, including destination-based and origin-based systems.
Some transaction types may follow special rules.
ZIP Codes alone are not always precise enough to determine the correct tax jurisdiction.
In states with complicated local tax systems, such as California, Colorado, Texas and New York, an exact rate may require the complete street address.
Sending an order to an address in a tax-free state does not necessarily eliminate all future tax obligations.
The buyer’s home state may impose use tax.
What Is the Difference Between Sales Tax and Use Tax?
Sales tax is normally collected by the seller when the purchase is made.
Use tax generally applies when a taxable product is purchased without sales tax and is later brought, delivered or used in another state.
Common situations include:
・Purchasing from an out-of-state seller
・Buying online from a merchant that did not collect the buyer’s local sales tax
・Purchasing in a tax-free state and using the product in the buyer’s home state
・A business purchasing equipment or supplies from another state
Whether use tax must be reported depends on the buyer’s state, the product, the transaction and how the item is used.
Travelers should not assume that a purchase has no future tax consequences simply because no sales tax was collected at the store.
Hotels, Restaurants and Rental Cars May Use Different Tax Rates
The table in this guide compares general retail sales taxes.
The following purchases may use different tax structures:
・Hotel accommodations
・Short-term vacation rentals
・Rental cars
・Parking
・Restaurant meals
・Prepared takeout food
・Alcoholic drinks
・Fuel
・Entertainment tickets
・Casino and resort charges
A city may have an 8% general retail sales tax while hotel bills include additional lodging taxes, tourism assessments, city taxes and resort fees.
Rental-car bills may include:
・Sales tax
・Airport concession fees
・Rental-car surcharges
・Facility charges
・Tourism fees
The state retail sales-tax rate should not be used by itself to estimate the final hotel or rental-car bill.
Which State Is Best for High-Value Purchases?
Differences in sales tax become more noticeable when buying smartphones, computers, cameras, luxury handbags, jewelry and appliances.
For a taxable product priced at US$1,000, the statewide averages produce the following comparison:
| Location | Reference Rate | Estimated Total |
|---|---|---|
| Oregon | 0.00% | US$1,000.00 |
| Delaware | 0.00% | US$1,000.00 |
| California average | 9.03% | US$1,090.30 |
| Washington average | 9.57% | US$1,095.70 |
| Louisiana average | 10.13% | US$1,101.30 |
This is only an average comparison.
The actual amount depends on:
・The full store address
・Whether the product is taxable
・Applicable local or district taxes
・Whether the purchase is completed online
・The delivery location
・Possible use-tax obligations
A product sold in a tax-free state is not necessarily the least expensive option.
Retail price, promotions, outlet discounts, inventory, warranty coverage and transportation expenses may matter more than the sales-tax difference.
Can International Tourists Receive a Sales-Tax Refund?
The United States does not have a nationwide tourist sales-tax refund system comparable to the European Union’s VAT refund process.
International travelers generally should not expect to receive a standard sales-tax refund at the airport after shopping in the United States.
A limited number of states, shopping centers or special programs may offer separate arrangements.
These programs are not nationwide, and eligibility, participating stores and procedures may vary.
When a store uses the words Tax Free or Duty Free, confirm whether it means:
・No state sales tax
・An airport duty-free store
・A specific product exemption
・A temporary Sales Tax Holiday
・A store-funded discount
These are not the same concept.
How to Calculate U.S. Sales Tax
The basic formula is:
Product price × sales-tax rate = sales tax
Product price + sales tax = final total
Example:
Product price: US$200
Actual tax rate: 8.25%
US$200 × 8.25% = US$16.50
Final total:
US$200 + US$16.50 = US$216.50
If one order contains exempt groceries, standard taxable merchandise and products with special rates, the checkout system may calculate each category separately instead of applying one rate to the entire order.
U.S. Shopping Tips
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Displayed U.S. prices normally exclude sales tax.
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The state rate is not always the final checkout rate.
-
Cities within the same state or county may charge different rates.
-
For expensive purchases, check the complete store address rather than only the state.
-
Online orders are often taxed according to the delivery address.
-
Oregon, Delaware, Montana and New Hampshire generally have no state or local retail sales tax.
-
Alaska has no state sales tax, but some local governments impose their own taxes.
-
Groceries, clothing, medicine and digital products are treated differently by each state.
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Hotels and rental cars often include additional special taxes and fees.
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Sales Tax Holidays usually have date, product and price restrictions.
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Shopping in a tax-free state does not automatically eliminate possible use-tax obligations.
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The United States has no nationwide tourist sales-tax refund system.
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Store promotions may save more money than choosing a lower-tax state.
-
Large outlet centers may cross different city or district boundaries, so check the actual address.
-
Tax rates can change because of local elections, legislation and annual adjustments.
Conclusion: Do Not Compare U.S. Shopping Taxes by State Rate Alone
U.S. sales tax may appear to be a simple percentage, but the final charge can include state, county, city and special district taxes.
California’s 7.25% statewide base rate is the highest in the country, but states such as Colorado, New York, Alabama and Oklahoma can also produce much higher final rates after local taxes are included.
The most important points for travelers are:
・Shelf prices usually do not include tax
・No statewide sales tax does not mean every purchase is tax free
・Statewide averages are useful only for general comparison
・Actual purchases should be calculated using the full store or delivery address
・Groceries, clothing, hotels, rental cars and online orders follow different rules
For luxury products, smartphones, cameras, computers and other high-value items, Oregon, Delaware, Montana and New Hampshire may be worth comparing.
However, sales tax should be considered together with product price, promotions, inventory, travel expenses, returns, warranty coverage and possible use-tax obligations.
Only then can a shopper determine whether a purchase is truly less expensive.
FAQ
Does the United States have a nationwide sales tax?
No.
General sales taxes are established by state governments, while counties, cities and special districts may add local taxes.
Which states have no statewide sales tax?
Alaska, Delaware, Montana, New Hampshire and Oregon do not impose a general statewide sales tax.
Which states generally have no state or local retail sales tax?
Delaware, Montana, New Hampshire and Oregon generally have neither a statewide nor a local general retail sales tax.
Alaska has no statewide tax, but some local governments impose sales taxes.
Which state has the highest statewide sales-tax rate?
California has the highest statewide base rate at 7.25%.
Which state has the highest average combined sales-tax rate?
Based on rates effective July 1, 2026, Louisiana has the highest population-weighted average combined rate at approximately 10.13%.
Is California sales tax always 7.25%?
No.
The 7.25% rate is the statewide base rate.
Many cities and counties have additional district taxes, so the actual rate may be higher.
What is the sales-tax rate in Las Vegas?
Las Vegas is located in Nevada.
Nevada’s state rate is 6.85%, but the actual Las Vegas rate also includes Clark County and other applicable local taxes.
The statewide rate alone should not be used to calculate the final amount.
Is New York sales tax only 4%?
The New York state rate is 4%.
Local governments may add their own taxes, producing a population-weighted average combined rate of approximately 8.54%.
What is the sales-tax rate in Texas?
Texas has a 6.25% state rate.
Its population-weighted average combined rate is approximately 8.20%.
Local additions are generally subject to a state-law maximum.
What is the sales-tax rate in Florida?
Florida’s state rate is 6%.
Its population-weighted average combined rate is approximately 6.98%, although actual rates differ by county.
Is an iPhone purchased in Oregon completely tax free?
An in-store purchase of a general retail product in Oregon normally has no general sales tax.
However, product pricing, online delivery location, possible use tax in the buyer’s home state and other transaction details should still be considered.
Is online sales tax based on the seller’s address or delivery address?
Many online transactions are taxed according to the delivery address.
However, states use different origin-based and destination-based sourcing rules, so the final treatment depends on the state and transaction.
Are groceries tax free in every state?
No.
States apply different rules to groceries, candy, soft drinks, hot food, takeout and restaurant meals.
Is clothing taxed in every state?
No.
Some states exempt ordinary clothing, impose price limits or offer temporary Sales Tax Holidays.
Can tourists receive a sales-tax refund at a U.S. airport?
The United States does not have a nationwide tourist sales-tax refund system.
A small number of local or special programs may operate separately, but they are not available nationwide.
Can the average combined sales-tax rate be used to calculate an actual bill?
It is not recommended.
Average rates are designed for statewide comparison.
Actual bills should be calculated using the full store address, delivery address and product category.
Disclaimer:
This article provides general information about U.S. sales taxes and shopping. It does not constitute tax, legal or accounting advice.
State, county, city and special district tax rates may change, along with the treatment of groceries, clothing, digital products, hotels, rental cars, online sales and use tax.
Before making a high-value purchase, conducting business procurement or filing taxes, consult the relevant state tax agency, local government, merchant checkout system or a qualified tax professional.
Data Sources:
Tax Foundation midyear 2026 state and local sales-tax data, state tax agencies, the California Department of Tax and Fee Administration, the Illinois Department of Revenue and other publicly available official tax guidance.
Data Effective Date:
July 1, 2026.
Image Source:
Official government websites and publicly available tax data.
