Assumptions
- Rates as of 2026-07-01 from the Tax Foundation midyear 2026 table; local averages are population-weighted, not your exact address rate.
- General merchandise rate; product exemptions (groceries, clothing, prescriptions) and special district taxes are not applied.
- Amounts rounded to the cent. Jurisdiction: United States.
How it is calculated
- Total rate = state rate + local rate (average local, none, or the local rate you enter).
- Add tax: tax = price × rate; total = price + tax.
- Back out tax: price = total ÷ (1 + rate); tax = total − price.
Examples
Sales tax rates by state, July 2026
| State | State rate | Avg. local | Combined | Max local |
|---|---|---|---|---|
| Alabama (AL) | 4.00% | 5.46% | 9.46% | 8.00% |
| Alaska (AK) | 0.00% | 1.82% | 1.82% | 7.85% |
| Arizona (AZ) | 5.60% | 2.94% | 8.54% | 5.30% |
| Arkansas (AR) | 6.50% | 2.98% | 9.48% | 6.13% |
| California (CA) | 7.25% | 1.78% | 9.03% | 5.25% |
| Colorado (CO) | 2.90% | 4.99% | 7.89% | 9.10% |
| Connecticut (CT) | 6.35% | 0.00% | 6.35% | 0.00% |
| Delaware (DE) | 0.00% | 0.00% | 0.00% | 0.00% |
| District of Columbia (DC) | 6.00% | 0.00% | 6.00% | 0.00% |
| Florida (FL) | 6.00% | 0.98% | 6.98% | 2.00% |
| Georgia (GA) | 4.00% | 3.56% | 7.56% | 5.00% |
| Hawaii (HI) | 4.00% | 0.50% | 4.50% | 0.50% |
| Idaho (ID) | 6.00% | 0.03% | 6.03% | 3.00% |
| Illinois (IL) | 6.25% | 2.73% | 8.98% | 4.75% |
| Indiana (IN) | 7.00% | 0.00% | 7.00% | 0.00% |
| Iowa (IA) | 6.00% | 0.94% | 6.94% | 1.00% |
| Kansas (KS) | 6.50% | 2.21% | 8.71% | 4.25% |
| Kentucky (KY) | 6.00% | 0.00% | 6.00% | 0.00% |
| Louisiana (LA) | 5.00% | 5.13% | 10.13% | 7.00% |
| Maine (ME) | 5.50% | 0.00% | 5.50% | 0.00% |
| Maryland (MD) | 6.00% | 0.00% | 6.00% | 0.00% |
| Massachusetts (MA) | 6.25% | 0.00% | 6.25% | 0.00% |
| Michigan (MI) | 6.00% | 0.00% | 6.00% | 0.00% |
| Minnesota (MN) | 6.88% | 1.26% | 8.14% | 3.00% |
| Mississippi (MS) | 7.00% | 0.06% | 7.06% | 1.00% |
| Missouri (MO) | 4.23% | 4.22% | 8.44% | 6.25% |
| Montana (MT) | 0.00% | 0.00% | 0.00% | 0.00% |
| Nebraska (NE) | 5.50% | 1.48% | 6.98% | 2.00% |
| Nevada (NV) | 6.85% | 1.39% | 8.24% | 1.53% |
| New Hampshire (NH) | 0.00% | 0.00% | 0.00% | 0.00% |
| New Jersey (NJ) | 6.63% | -0.02% | 6.60% | 3.31% |
| New Mexico (NM) | 4.88% | 2.80% | 7.68% | 4.56% |
| New York (NY) | 4.00% | 4.54% | 8.54% | 4.88% |
| North Carolina (NC) | 4.75% | 2.35% | 7.10% | 3.50% |
| North Dakota (ND) | 5.00% | 2.09% | 7.09% | 3.75% |
| Ohio (OH) | 5.75% | 1.54% | 7.29% | 2.25% |
| Oklahoma (OK) | 4.50% | 4.56% | 9.06% | 7.00% |
| Oregon (OR) | 0.00% | 0.00% | 0.00% | 0.00% |
| Pennsylvania (PA) | 6.00% | 0.34% | 6.34% | 2.00% |
| Rhode Island (RI) | 7.00% | 0.00% | 7.00% | 0.00% |
| South Carolina (SC) | 6.00% | 1.49% | 7.49% | 3.00% |
| South Dakota (SD) | 4.20% | 1.91% | 6.11% | 4.50% |
| Tennessee (TN) | 7.00% | 2.61% | 9.61% | 2.75% |
| Texas (TX) | 6.25% | 1.95% | 8.20% | 2.00% |
| Utah (UT) | 6.10% | 1.32% | 7.42% | 4.70% |
| Vermont (VT) | 6.00% | 0.43% | 6.43% | 1.00% |
| Virginia (VA) | 5.30% | 0.47% | 5.77% | 2.70% |
| Washington (WA) | 6.50% | 3.07% | 9.57% | 4.20% |
| West Virginia (WV) | 6.00% | 0.60% | 6.60% | 1.40% |
| Wisconsin (WI) | 5.00% | 0.72% | 5.72% | 2.90% |
| Wyoming (WY) | 4.00% | 1.39% | 5.39% | 3.00% |
Source: Tax Foundation, State and Local Sales Tax Rates, Midyear 2026. New Jersey's average local rate is negative because Urban Enterprise Zones charge half the state rate.
Common mistakes
- Address matters. Two stores in the same state can charge different rates; special districts (transit, stadium) add fractions of a percent.
- Rates change mid-year. Local rates typically change on January 1, April 1, July 1 and October 1. This table is the July 1, 2026 snapshot.
- Use tax applies to purchases where no sales tax was collected (some out-of-state or private sales) at the same rate.
FAQ
Which states have no sales tax in 2026?
Alaska, Delaware, Montana, New Hampshire and Oregon levy no state sales tax. Alaska is the only one of the five that allows local sales taxes (average 1.82%, up to 7.85% in some boroughs). Delaware, Montana, New Hampshire and Oregon have no sales tax at any level.
What is the highest sales tax in the US?
By average combined rate as of July 1 2026: Louisiana 10.13%, Tennessee 9.61%, Washington 9.57%, Arkansas 9.48% and Alabama 9.46% (Tax Foundation). Individual cities can be higher: Colorado allows local rates up to 9.10% on top of a 2.90% state rate. The lowest non-zero combined rates are Alaska 1.82%, Hawaii 4.50% and Wyoming 5.39%.
How do I back sales tax out of a receipt?
Divide the total by (1 + rate). For $108.25 at 8.25%: 108.25 ÷ 1.0825 = $100.00 pre-tax, so tax was $8.25. Choose "Back out tax from a total" above. Do not multiply the total by the rate, which overstates the tax.
Why is the average local rate an average?
Most states let counties, cities and special districts add their own sales tax, so the rate depends on the exact address. The Tax Foundation weights each local rate by population to give one statewide figure. For a precise rate, use your state revenue department's address lookup and enter the local rate in the "State + my local rate" mode.
Do these rates apply to groceries, clothing and online orders?
Not always. Many states exempt or reduce tax on groceries (some, like Illinois, tax them at 1%), several exempt clothing under a threshold (Pennsylvania, New Jersey, Minnesota, New York under $110), and prescription drugs are almost always exempt. Online sellers must collect the destination rate once they cross a state's economic nexus threshold (usually $100,000 in sales) under South Dakota v. Wayfair (2018).