US Sales Tax by State

Sales tax FAQ

What's the difference between the state rate and the combined sales tax rate?

The state rate is the base sales tax set by the state legislature and applies everywhere in the state. The combined rate adds local sales taxes levied by counties, cities, and special districts on top of that base. The combined figures in the table above are population-weighted averages, so the rate at a specific address can be higher or lower than the state average.

Which states have no sales tax?

Five states have no statewide sales tax: Alaska, Delaware, Montana, New Hampshire, and Oregon. Of these, Alaska still allows local governments to impose their own sales taxes, so some Alaskan localities do charge a combined rate even though the state rate is zero.

Are groceries and prescription drugs taxed?

It varies by state. Many states fully or partially exempt groceries and prescription drugs from sales tax, while others tax them at the full rate or a reduced rate. Clothing is also treated differently across states. Because of these category-specific exemptions, the effective tax on a given purchase can differ from the headline combined rate.

What is use tax?

Use tax is owed on taxable goods bought from out-of-state or remote sellers when no sales tax was collected at purchase. It generally mirrors the buyer's own state and local sales tax rate and is designed to prevent buyers from avoiding sales tax by purchasing across state lines.

Why does the rate at my address differ from the state average?

The combined averages are weighted across an entire state, but the rate you actually pay depends on your exact location. Local jurisdictions, transit authorities, and special districts add levies that the statewide average smooths over, so two addresses in the same state can carry different combined rates.

Full data sources and formulas: /sources.