Calculator / Sales tax by state

Guide · January 1, 2026

Sales tax by state

A static, educational table of statewide base rates and typical local combined rates. Use it to compare states, then run thesales tax calculator for a specific amount.

What “state rate” means here

The state column is the general statewide sales tax as published by the Tax Foundation for January 1, 2026. Three states collect mandatory local add-ons at the state level: California (1.25%), Utah (1.25%), and Virginia (1%). Those add-ons are already inside the statewide figure.

Typical combined is the statewide rate plus a population-weighted average of local rates. It is a sense of what a resident might see, not a guarantee for a given street address. Max local in the calculator notes is the highest local add-on Tax Foundation reported — some cities sit well above the average.

2025 vs 2026

Statewide bases did not change between the January 2025 and January 2026 tables in this dataset. Louisiana’s jump from 4.45% to 5% already appears in the 2025 edition. Combined columns move because locals moved: California, Washington, Georgia, Oklahoma, and Wyoming are examples where the typical combined ticked up; Kansas eased slightly.

Sources:Tax Foundation, State and Local Sales Tax Rates, 2026 (as of January 1, 2026); Tax Foundation, State and Local Sales Tax Rates, 2025 (as of January 1, 2025). Figures are labeled approximate because local ordinances change mid-year and because Tax Foundation averages are population-weighted, not ZIP-exact.

Approximate rates table

State2026 stateAvg local 2026Typical combined 2026Typical combined 2025Sourcing
Alabama AL4%5.46%9.46%9.427%Destination
Alaska AK0%1.82%1.82%1.821%Local only
Arizona AZ5.6%2.92%8.52%8.414%Origin*
Arkansas AR6.5%2.96%9.46%9.46%Destination
California CA7.25%1.74%8.99%8.802%Hybrid*
Colorado CO2.9%4.99%7.89%7.857%Destination
Connecticut CT6.35%0%6.35%6.35%Destination
Delaware DE0%0%0%0%No sales tax
Florida FL6%0.98%6.98%6.948%Destination
Georgia GA4%3.49%7.49%7.418%Destination
Hawaii HI4%0.5%4.5%4.5%Destination
Idaho ID6%0.03%6.03%6.027%Destination
Illinois IL6.25%2.71%8.96%8.89%Origin*
Indiana IN7%0%7%7%Destination
Iowa IA6%0.94%6.94%6.942%Destination
Kansas KS6.5%2.19%8.69%8.773%Destination
Kentucky KY6%0%6%6%Destination
Louisiana LA5%5.11%10.11%10.116%Destination
Maine ME5.5%0%5.5%5.5%Destination
Maryland MD6%0%6%6%Destination
Massachusetts MA6.25%0%6.25%6.25%Destination
Michigan MI6%0%6%6%Destination
Minnesota MN6.875%1.26%8.14%8.125%Destination
Mississippi MS7%0.06%7.06%7.062%Origin*
Missouri MO4.225%4.22%8.44%8.41%Origin*
Montana MT0%0%0%0%No sales tax
Nebraska NE5.5%1.48%6.98%6.972%Destination
Nevada NV6.85%1.39%8.24%8.236%Destination
New Hampshire NH0%0%0%0%No sales tax
New Jersey NJ6.625%-0.02%6.6%6.601%Destination
New Mexico NM4.875%2.79%7.67%7.627%Destination
New York NY4%4.54%8.54%8.532%Destination
North Carolina NC4.75%2.25%7%6.996%Destination
North Dakota ND5%2.09%7.09%7.05%Destination
Ohio OH5.75%1.54%7.29%7.233%Origin*
Oklahoma OK4.5%4.56%9.06%9.005%Destination
Oregon OR0%0%0%0%No sales tax
Pennsylvania PA6%0.34%6.34%6.341%Destination
Rhode Island RI7%0%7%7%Destination
South Carolina SC6%1.49%7.49%7.499%Destination
South Dakota SD4.2%1.91%6.11%6.114%Destination
Tennessee TN7%2.61%9.61%9.556%Origin*
Texas TX6.25%1.95%8.2%8.201%Origin*
Utah UT6.1%1.32%7.42%7.319%Origin*
Vermont VT6%0.39%6.39%6.366%Destination
Virginia VA5.3%0.47%5.77%5.771%Origin*
Washington WA6.5%3.01%9.51%9.429%Destination
West Virginia WV6%0.59%6.59%6.569%Destination
Wisconsin WI5%0.72%5.72%5.702%Destination
Wyoming WY4%1.56%5.56%5.441%Destination
District of Columbia DC6%0%6%6%Destination

*Origin and hybrid notes are high-level for in-state sellers. Remote sellers usually collect at destination. Figures are approximate. Statewide bases for 2025 and 2026 are the same in this table; combined columns move when locals change.

States with no general statewide sales tax

Alaska, Delaware, Montana, New Hampshire, and Oregon do not levy a general statewide sales tax. Alaska still allows local sales taxes, so a Juneau or Sitka purchase can be taxable even though the state base is 0%. Montana resort-area taxes and New Hampshire meals-and-rooms taxes are outside this table.

  • Alaska — No statewide sales tax. Many boroughs and cities levy local sales taxes. Typical combined figure is the population-weighted local average.
  • Delaware — No state or local general sales tax. Gross-receipts style business taxes exist and are not modeled here.
  • Montana — No general statewide sales tax. Limited resort-area taxes exist and are not included in this table.
  • New Hampshire — No general sales tax. Meals, rooms, and other excises exist and are not modeled here.
  • Oregon — No general state or local sales tax. Income and other taxes are outside this tool.