Sales tax
Sales tax rates by state
The statewide rate of every state, from its own revenue department, with the rules that change the bill.
Checked by Radif Partners · Editorial policy · How we calculate
In 2026, 45 states and the District of Columbia charge a statewide sales tax. The highest statewide rate is California's 7.25%; the lowest is Colorado's 2.9%; District of Columbia, Florida, Idaho, Iowa, Kentucky, Maryland, Michigan, Pennsylvania, South Carolina, Vermont and West Virginia sit at 6%; and Alaska, Delaware, Montana, New Hampshire and Oregon have no statewide sales tax at all. Those state rates are only part of what shoppers pay: in 38 states, counties, cities or districts add a local rate, while Indiana, Rhode Island, New Jersey, Connecticut, Massachusetts, District of Columbia, Kentucky, Maryland, Michigan and Maine apply a single rate everywhere. Every rate below was read on the official page of the state's revenue department, most recently on October 5, 2026, and links to it from the state's page. The table also shows how each state treats groceries and clothing, the two exemptions that change a household's bill the most.
State sales tax on your purchase
State tax in California
$36.25
| Statewide rate | 7.25% |
| Total before local taxes | $536.25 |
Statewide part only: counties and cities add their own rate in most states.
The 51 statewide rates, highest first
Statewide rates and rules read on each state's official pages, latest on October 5, 2026.
| State | State rate | Local taxes | Groceries | Clothing |
|---|---|---|---|---|
| California | 7.25% | yes | exempt | taxed |
| Indiana | 7% | no | exempt | taxed |
| Mississippi | 7% | yes | reduced, 5% | taxed |
| Rhode Island | 7% | no | exempt | exempt under $250 |
| Tennessee | 7% | yes | reduced, 4% | taxed |
| Minnesota | 6.875% | yes | exempt | exempt |
| Nevada | 6.85% | yes | exempt | taxed |
| New Jersey | 6.625% | no | exempt | exempt |
| Arkansas | 6.5% | yes | exempt | taxed |
| Kansas | 6.5% | yes | exempt | taxed |
| Washington | 6.5% | yes | exempt | taxed |
| Connecticut | 6.35% | no | exempt | taxed |
| Illinois | 6.25% | yes | exempt | taxed |
| Massachusetts | 6.25% | no | exempt | exempt under $175 |
| Texas | 6.25% | yes | exempt | taxed |
| District of Columbia | 6% | no | exempt | taxed |
| Florida | 6% | yes | exempt | taxed |
| Idaho | 6% | yes | taxed, 6% | taxed |
| Iowa | 6% | yes | exempt | taxed |
| Kentucky | 6% | no | exempt | taxed |
| Maryland | 6% | no | exempt | taxed |
| Michigan | 6% | no | exempt | taxed |
| Pennsylvania | 6% | yes | exempt | exempt |
| South Carolina | 6% | yes | exempt | taxed |
| Vermont | 6% | yes | exempt | exempt |
| West Virginia | 6% | yes | exempt | taxed |
| Ohio | 5.75% | yes | exempt | taxed |
| Arizona | 5.6% | yes | exempt | taxed |
| Maine | 5.5% | no | exempt | taxed |
| Nebraska | 5.5% | yes | exempt | taxed |
| Louisiana | 5% | yes | exempt | taxed |
| North Dakota | 5% | yes | exempt | taxed |
| Wisconsin | 5% | yes | exempt | taxed |
| New Mexico | 4.875% | yes | exempt | taxed |
| Utah | 4.85% | yes | reduced, 1.75% | taxed |
| North Carolina | 4.75% | yes | exempt | taxed |
| Oklahoma | 4.5% | yes | exempt | taxed |
| Virginia | 4.3% | yes | exempt | taxed |
| Missouri | 4.225% | yes | reduced, 1.225% | taxed |
| South Dakota | 4.2% | yes | taxed, 4.2% | taxed |
| Alabama | 4% | yes | reduced, 2% | taxed |
| Georgia | 4% | yes | exempt | taxed |
| Hawaii | 4% | yes | taxed, 4% | taxed |
| New York | 4% | yes | exempt | exempt under $110 |
| Wyoming | 4% | yes | exempt | taxed |
| Colorado | 2.9% | yes | exempt | taxed |
| Alaska | none | yes | no state tax | no state tax |
| Delaware | none | no | no state tax | no state tax |
| Montana | none | yes | no state tax | no state tax |
| New Hampshire | none | no | no state tax | no state tax |
| Oregon | none | no | no state tax | no state tax |
State rate versus combined rate
The statewide rate is the floor in states that allow local taxes, not the rate you pay. A state at a moderate rate with heavy local add-ons can end up with higher totals at the register than a state with a higher statewide rate and no local taxes. That is why this site does not rank states by an average combined rate: an average hides the address that matters to you. The calculator on the home page adds the local rate you read on the state's official lookup, and how local sales taxes work explains who may levy them in each state.
Single-rate states
Indiana, Rhode Island, New Jersey, Connecticut, Massachusetts, District of Columbia, Kentucky, Maryland, Michigan and Maine charge the same rate everywhere in the state, so the statewide rate is the whole answer for most purchases. Special taxes on meals, lodging or rental cars can still apply locally in some of them, and their state pages list those rates when the state publishes them. A $1,000 purchase costs $70 in Indiana, $70 in Rhode Island and $66 in New Jersey, with nothing to add.
Recent and scheduled changes
Rates that changed since January 1, 2025: Louisiana (5% since January 1, 2025). Changes already scheduled by law: District of Columbia on October 1, 2027 (Postponed increase of the general rate to 7%: OTR says 6% remains through September 30, 2027. (The codified D.C. Code § 47-2002 still reads 7% from October 1, 2026.)), District of Columbia on October 1, 2027 (The temporary 15.95% hotel rate is extended through September 30, 2027 (Hotel Surtax Amendment Act of 2025).), Hawaii on January 1, 2031 (The 0.5% county surcharges in all four counties are authorized through December 31, 2030.), Louisiana on January 1, 2030 (Act 11 (2024 3rd Ext. Session): the R.S. 47:321.1 levy falls from 1% to 0.75%, bringing total state sales and use tax to 4.75%.), Oregon on January 1, 2027 (State transient lodging tax (not a sales tax) rises from 1.5% to 2.75%; the extra 1.25% must appear on receipts as a 'nature conservation fee'.), South Dakota on July 1, 2027 (The 2023 rate cut sunsets: the state rate returns from 4.2% to 4.5%. SB 245 (2026) dedicates the extra 0.3% to owner-occupied property tax relief.), South Dakota on January 1, 2027 (Earliest date an optional county sales and use tax of up to 0.5% (SB 96, 2026) can take effect; revenue must reduce county property taxes on owner-occupied homes.), Washington on October 1, 2025 (ESSB 5814: advertising, IT services, custom website development, custom software, live presentations, security and investigation services and temporary staffing became subject to retail sales tax.), Washington on January 1, 2026 (Additional motor vehicle sales/use tax rose from 0.3% to 0.5%; new 8% luxury tax on vehicles priced over $100,000.) and Washington on January 1, 2027 (Additional tax on retail car rentals falls from 11.9% (2026) to 9.9%.). Rate changes usually take effect on January 1, April 1, July 1 or October 1, and states announce them weeks in advance in a bulletin, which is when we re-read the pages.
Why the same item costs different tax in different states
The rate is one difference; the tax base is the other. One state taxes groceries at the full rate, another at a reduced rate, most not at all; a few exempt clothing; some tax services such as repairs or digital downloads that others leave out. Two receipts for the same basket of goods can therefore differ by more than the rate difference suggests. The grocery and clothing pages detail the two big exemptions; services and digital goods are described on each state page when the state publishes a rule.
Reading the table
“Local taxes: yes” means counties, cities or districts in that state may levy their own sales tax; it does not mean every address has one. “Groceries: reduced” gives the state rate on food for home consumption; local taxes may apply on top in some states. “Clothing: exempt under $X” is a per-item threshold. For the rule in full and its official source, open the state. To see what a purchase costs at the state level in each, use the mini-calculator above; for the total with your local rate, use the sales tax calculator; and to take the tax out of a receipt, the reverse calculator.