Sales Tax Rates by State (2025)
Combined sales tax includes both the state rate and the average local rate. Five states (Alaska, Delaware, Montana, New Hampshire, Oregon) have no state sales tax. Tennessee and Louisiana have the highest combined rates above 9.5%.
| Rank | State | Combined Rate |
|---|---|---|
| 1 | Louisiana | 9.55% |
| 2 | Tennessee | 9.55% |
| 3 | Arkansas | 9.47% |
| 4 | Alabama | 9.24% |
| 5 | Washington | 9.23% |
| 6 | Oklahoma | 8.97% |
| 7 | California | 8.82% |
| 8 | Illinois | 8.82% |
| 9 | Kansas | 8.70% |
| 10 | New York | 8.52% |
| 11 | Arizona | 8.37% |
| 12 | Missouri | 8.25% |
| 13 | Nevada | 8.23% |
| 14 | Texas | 8.19% |
| 15 | Colorado | 7.79% |
| 16 | New Mexico | 7.58% |
| 17 | Minnesota | 7.53% |
| 18 | South Carolina | 7.44% |
| 19 | Georgia | 7.38% |
| 20 | Ohio | 7.23% |
| 21 | Utah | 7.19% |
| 22 | Mississippi | 7.07% |
| 23 | North Dakota | 7.04% |
| 24 | Florida | 7.01% |
| 25 | Indiana | 7.00% |
| 26 | Nebraska | 7.00% |
| 27 | North Carolina | 7.00% |
| 28 | Rhode Island | 7.00% |
| 29 | Iowa | 6.94% |
| 30 | New Jersey | 6.63% |
| 31 | South Dakota | 6.40% |
| 32 | West Virginia | 6.39% |
| 33 | Connecticut | 6.35% |
| 34 | Vermont | 6.35% |
| 35 | Pennsylvania | 6.34% |
| 36 | Massachusetts | 6.25% |
| 37 | Idaho | 6.02% |
| 38 | Kentucky | 6.00% |
| 39 | Maryland | 6.00% |
| 40 | Michigan | 6.00% |
| 41 | Virginia | 5.75% |
| 42 | Maine | 5.50% |
| 43 | Wisconsin | 5.44% |
| 44 | Wyoming | 5.36% |
| 45 | Hawaii | 4.44% |
| 46 | Alaska | 1.82% |
| 47 | Delaware | None |
| 48 | Montana | None |
| 49 | New Hampshire | None |
| 50 | Oregon | None |
Methodology
State rates from state revenue departments. Average local rates from Tax Foundation analysis of Census Bureau data.
Frequently Asked Questions
Frequently Asked Questions
Five states have no state sales tax: Alaska, Delaware, Montana, New Hampshire, and Oregon. Note that Alaska allows local jurisdictions to levy their own sales taxes.
State sales tax is set by the state legislature. Combined sales tax adds average local sales taxes (county, city, district) to the state rate. The combined rate is what you actually pay at the register.
It varies by state. Most states exempt unprepared food from sales tax. A few states (like Mississippi, Alabama, and South Dakota) tax groceries at the full rate or a reduced rate.
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