Sales Tax by State: 2026 State and Combined Rates

How sales tax works in the U.S.

There is no national sales tax in the United States. Sales tax is set by states, and in many states by counties, cities and special districts too. The rate you pay at the register is the state rate plus any local rates that apply where the sale takes place.

That is why two stores a few miles apart can charge different amounts on the same item. The figures below come from the Tax Foundation report State and Local Sales Tax Rates, Midyear 2026, published July 6, 2026, with rates as of July 1, 2026.

Sales tax rates by state, midyear 2026

The table lists each state's base rate, the Tax Foundation's population-weighted average of local rates, and the average combined rate. The combined figure is an average for the state. Your own rate depends on your exact location.

A few notes on reading the table. California, Utah and Virginia each have a mandatory local add-on that applies statewide (1.25%, 1.25% and 1%), and the Tax Foundation counts it in the state rate. New Jersey shows a slightly negative local average because Salem County collects a lower rate than the rest of the state. Combined rates can differ from the sum of the two columns by 0.01 point because of rounding. Special local taxes in resort areas are not included.

By these figures, the five highest average combined rates are in Louisiana (10.13%), Tennessee (9.61%), Washington (9.57%), Arkansas (9.48%) and Alabama (9.46%). California has the highest state base rate at 7.25%. Indiana, Mississippi, Rhode Island and Tennessee follow at 7.00%.

At the low end, Alaska has the lowest average combined rate among states that collect any sales tax, at 1.82%, followed by Hawaii at 4.50% and Wyoming at 5.39%. A low headline rate does not always mean a light tax load, though. The Tax Foundation notes that Hawaii, New Mexico and South Dakota tax a broad base that includes many business-to-business services, so the tax reaches more transactions than the rate alone suggests.

Rates also change. The Tax Foundation publishes a January edition and a midyear edition each year, and states and localities adjust rates on their own schedules, so check the date on any rate table before you rely on it.

The five states without a statewide sales tax

Alaska, Delaware, Montana, New Hampshire and Oregon do not levy a statewide sales tax. Four of them also show no local sales tax on average in the Tax Foundation data, so shoppers there generally pay no general sales tax at the register.

Alaska is the exception. It has no state sales tax, but local governments can levy their own. The Tax Foundation puts Alaska's average local rate at 1.82%, with local rates reaching as high as 7.85% in some places. A purchase in Alaska may or may not carry sales tax depending on the town.

Local add-ons and why your rate may differ

Local sales taxes are the main reason your rate may not match the state rate. In some states the local share is large. In Alabama, Louisiana and Colorado, the average local rate is higher than the state rate. In other states, including Connecticut, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan and Rhode Island, the average local rate is 0.00%, so the state rate is generally the full rate.

Because the Tax Foundation weights local rates by population, the average combined rate describes what a typical resident pays. A rural county or a large city could be above or below that figure.

Groceries and other exemptions

Not everything is taxed at the full rate. Many states exempt groceries from sales tax or tax them at a reduced rate, and a smaller number tax them at the full rate. Even where the state exempts food, local sales taxes may still apply in some places.

Definitions matter here. States often treat prepared food, restaurant meals, candy and soft drinks differently from basic grocery items. Clothing, digital products and services each follow their own rules from state to state. If a purchase seems taxed at an odd rate, an exemption or a special category is a likely reason. Your state revenue department publishes the rules for what is taxable.

How to find your exact rate

The most reliable way to find your exact rate is to look it up by street address. Many state revenue departments offer an online lookup tool that returns the combined rate for a specific address, since city limits and special districts do not always match ZIP code boundaries. A ZIP code alone can point you to the wrong rate.

A store receipt is another good check. It usually shows the tax charged, and you can divide the tax by the pre-tax subtotal to see the rate that applied. For example, $3.30 of tax on a $44.00 subtotal is 3.30 ÷ 44.00 = 0.075, a 7.5% rate.

Working backward from a total

To find the price before tax, divide the total by one plus the tax rate as a decimal. Subtracting the tax rate from the total does not work, because the tax was figured on the smaller pre-tax amount.