Sales tax by state (2026)
The statewide rate plus a population-weighted average of local (city and county) rates, for all 50 states and DC. National average combined rate:6.64%. Source: Tax Foundation, 2026.
National average
6.64%
Combined rate
Highest state
10.11%
Louisiana
Lowest state
0.00%
Oregon
No state sales tax
5
states
Highest combined rates: Louisiana (10.11%), Tennessee (9.61%), Washington (9.51%), Alabama (9.46%), Arkansas (9.46%). No statewide sales tax: Alaska, Delaware, Montana, New Hampshire, Oregon (Alaska still has local option taxes).
All states, ranked
| Rank | State | State rate | Avg local | Combined | vs national |
|---|---|---|---|---|---|
| 1 | Louisiana | 5.00% | 5.11% | 10.11% | +3.47% |
| 2 | Tennessee | 7.00% | 2.61% | 9.61% | +2.97% |
| 3 | Washington | 6.50% | 3.01% | 9.51% | +2.87% |
| 4 | Alabama | 4.00% | 5.46% | 9.46% | +2.82% |
| 5 | Arkansas | 6.50% | 2.96% | 9.46% | +2.82% |
| 6 | Oklahoma | 4.50% | 4.56% | 9.06% | +2.42% |
| 7 | California | 7.25% | 1.74% | 8.99% | +2.35% |
| 8 | Illinois | 6.25% | 2.71% | 8.96% | +2.32% |
| 9 | Kansas | 6.50% | 2.19% | 8.69% | +2.05% |
| 10 | New York | 4.00% | 4.54% | 8.54% | +1.90% |
| 11 | Arizona | 5.60% | 2.92% | 8.52% | +1.88% |
| 12 | Missouri | 4.23% | 4.22% | 8.45% | +1.80% |
| 13 | Nevada | 6.85% | 1.39% | 8.24% | +1.60% |
| 14 | Texas | 6.25% | 1.95% | 8.20% | +1.56% |
| 15 | Minnesota | 6.88% | 1.26% | 8.13% | +1.49% |
| 16 | Colorado | 2.90% | 4.99% | 7.89% | +1.25% |
| 17 | New Mexico | 4.88% | 2.79% | 7.66% | +1.02% |
| 18 | Georgia | 4.00% | 3.49% | 7.49% | +0.85% |
| 19 | South Carolina | 6.00% | 1.49% | 7.49% | +0.85% |
| 20 | Utah | 6.10% | 1.32% | 7.42% | +0.78% |
| 21 | Ohio | 5.75% | 1.54% | 7.29% | +0.65% |
| 22 | North Dakota | 5.00% | 2.09% | 7.09% | +0.45% |
| 23 | Mississippi | 7.00% | 0.06% | 7.06% | +0.42% |
| 24 | Indiana | 7.00% | 0.00% | 7.00% | +0.36% |
| 25 | North Carolina | 4.75% | 2.25% | 7.00% | +0.36% |
| 26 | Rhode Island | 7.00% | 0.00% | 7.00% | +0.36% |
| 27 | Florida | 6.00% | 0.98% | 6.98% | +0.34% |
| 28 | Nebraska | 5.50% | 1.48% | 6.98% | +0.34% |
| 29 | Iowa | 6.00% | 0.94% | 6.94% | +0.30% |
| 30 | New Jersey | 6.63% | -0.02% | 6.60% | −0.04% |
| 31 | West Virginia | 6.00% | 0.59% | 6.59% | −0.05% |
| 32 | Vermont | 6.00% | 0.39% | 6.39% | −0.25% |
| 33 | Connecticut | 6.35% | 0.00% | 6.35% | −0.29% |
| 34 | Pennsylvania | 6.00% | 0.34% | 6.34% | −0.30% |
| 35 | Massachusetts | 6.25% | 0.00% | 6.25% | −0.39% |
| 36 | South Dakota | 4.20% | 1.91% | 6.11% | −0.53% |
| 37 | Idaho | 6.00% | 0.03% | 6.03% | −0.61% |
| 38 | District of Columbia | 6.00% | 0.00% | 6.00% | −0.64% |
| 39 | Kentucky | 6.00% | 0.00% | 6.00% | −0.64% |
| 40 | Maryland | 6.00% | 0.00% | 6.00% | −0.64% |
| 41 | Michigan | 6.00% | 0.00% | 6.00% | −0.64% |
| 42 | Virginia | 5.30% | 0.47% | 5.77% | −0.87% |
| 43 | Wisconsin | 5.00% | 0.72% | 5.72% | −0.92% |
| 44 | Wyoming | 4.00% | 1.56% | 5.56% | −1.08% |
| 45 | Maine | 5.50% | 0.00% | 5.50% | −1.14% |
| 46 | Hawaii | 4.00% | 0.50% | 4.50% | −2.14% |
| 47 | Alaska | 0.00% | 1.82% | 1.82% | −4.82% |
| 48 | Delaware | 0.00% | 0.00% | 0.00% | −6.64% |
| 49 | Montana | 0.00% | 0.00% | 0.00% | −6.64% |
| 50 | New Hampshire | 0.00% | 0.00% | 0.00% | −6.64% |
| 51 | Oregon | 0.00% | 0.00% | 0.00% | −6.64% |
How to read this table
State rate is set by the legislature and applies everywhere in the state. Average local is a population-weighted average of city, county and special-district rates — your own address may be higher or lower, and a few states (notably New Jersey) show a slightly negative average because of enterprise-zone discounts. Combined is what a typical purchase is taxed at.vs national is the combined rate minus the national average.
Rates are only part of the picture: what each state taxes matters too. Most exempt or reduce tax on groceries and prescription drugs; a few exempt clothing. See how US sales tax works. For the wage side, see minimum wage by state.