Sales Tax Calculator — US States
US State Sales Tax Rates (2025)
Sales tax in the United States is imposed at the state level, and in most states, also at the county and city level. The table below shows the base state rate only. Your actual total rate when shopping may be higher by 0–3% due to local surtaxes. The calculator above applies the state base rate; local rates must be checked separately.
| State | Code | State Rate | Max with Local |
|---|---|---|---|
| Alabama | AL | 4% | Up to 7.00% |
| Alaska | AK | None | None (or local only in AK) |
| Arizona | AZ | 5.6% | Up to 8.60% |
| Arkansas | AR | 6.5% | Up to 9.50% |
| California | CA | 7.25% | Up to 9.25% |
| Colorado | CO | 2.9% | Up to 5.90% |
| Connecticut | CT | 6.35% | Up to 9.35% |
| Delaware | DE | None | None (or local only in AK) |
| Florida | FL | 6% | Up to 9.00% |
| Georgia | GA | 4% | Up to 7.00% |
| Hawaii | HI | 4% | Up to 7.00% |
| Idaho | ID | 6% | Up to 9.00% |
| Illinois | IL | 6.25% | Up to 9.25% |
| Indiana | IN | 7% | Up to 9.00% |
| Iowa | IA | 6% | Up to 9.00% |
| Kansas | KS | 6.5% | Up to 9.50% |
| Kentucky | KY | 6% | Up to 9.00% |
| Louisiana | LA | 4.45% | Up to 7.45% |
| Maine | ME | 5.5% | Up to 8.50% |
| Maryland | MD | 6% | Up to 9.00% |
| Massachusetts | MA | 6.25% | Up to 9.25% |
| Michigan | MI | 6% | Up to 9.00% |
| Minnesota | MN | 6.875% | Up to 9.88% |
| Mississippi | MS | 7% | Up to 9.00% |
| Missouri | MO | 4.225% | Up to 7.22% |
| Montana | MT | None | None (or local only in AK) |
| Nebraska | NE | 5.5% | Up to 8.50% |
| Nevada | NV | 6.85% | Up to 9.85% |
| New Hampshire | NH | None | None (or local only in AK) |
| New Jersey | NJ | 6.625% | Up to 9.63% |
| New Mexico | NM | 5% | Up to 8.00% |
| New York | NY | 4% | Up to 7.00% |
| North Carolina | NC | 4.75% | Up to 7.75% |
| North Dakota | ND | 5% | Up to 8.00% |
| Ohio | OH | 5.75% | Up to 8.75% |
| Oklahoma | OK | 4.5% | Up to 7.50% |
| Oregon | OR | None | None (or local only in AK) |
| Pennsylvania | PA | 6% | Up to 9.00% |
| Rhode Island | RI | 7% | Up to 9.00% |
| South Carolina | SC | 6% | Up to 9.00% |
| South Dakota | SD | 4.5% | Up to 7.50% |
| Tennessee | TN | 7% | Up to 9.00% |
| Texas | TX | 6.25% | Up to 9.25% |
| Utah | UT | 5.95% | Up to 8.95% |
| Vermont | VT | 6% | Up to 9.00% |
| Virginia | VA | 5.3% | Up to 8.30% |
| Washington | WA | 6.5% | Up to 9.50% |
| West Virginia | WV | 6% | Up to 9.00% |
| Wisconsin | WI | 5% | Up to 8.00% |
| Wyoming | WY | 4% | Up to 7.00% |
| Washington D.C. | DC | 6% | Up to 9.00% |
How US Sales Tax Works
The United States does not have a federal sales tax (unlike the UK's VAT or Canada's GST). Instead, each state has the authority to impose its own sales tax, and within most states, counties and cities can add additional local sales taxes on top of the state rate. This creates a patchwork of thousands of distinct tax rates across the country.
The sales tax is charged as a percentage of the purchase price at the point of sale. Unlike VAT systems in Europe, US sales tax is added on top of the displayed price (tax-exclusive), not included in it. A $100 item in California with 7.25% state tax costs $107.25 at checkout.
Sales Tax Calculation Formula
Tax Amount = Purchase Price × Tax Rate
Total Price = Purchase Price + Tax Amount
Example: $250 purchase in Texas (6.25% state rate, assume 2% local = 8.25% combined)
To Back Out Tax from a Tax-Inclusive Price
If you have a price that already includes tax and need to find the pre-tax price:
Pre-Tax Price = Total Price ÷ (1 + Tax Rate)
Tax Paid = Total Price − Pre-Tax Price
Example: Receipt shows $107.25, tax rate is 7.25%:
No-Sales-Tax States
Five states collect no statewide sales tax: Alaska, Delaware, Montana, New Hampshire, and Oregon. These states make up for the lost revenue through other means — higher income taxes (Oregon), property taxes (New Hampshire), or resource revenues (Alaska's Permanent Fund dividend). Shopping in these states offers real savings on large purchases like electronics, appliances, and clothing.
Note: Alaska allows local governments to levy their own sales taxes. Some Alaskan cities (Juneau, Kenai, Kodiak) have local rates of 2–5%, so always verify the local rate when shopping in Alaska.
Sales Tax on Internet Purchases
Since the South Dakota v. Wayfair Supreme Court ruling in June 2018, out-of-state sellers are required to collect sales tax in states where they have "economic nexus" — typically meaning more than $100,000 in sales or 200+ transactions per year in that state. This effectively closed the "internet tax loophole" that had existed since the pre-internet era Quill Corp. v. North Dakota ruling.
Today, major online retailers (Amazon, Walmart, Target, Best Buy) collect sales tax in all states that impose it. Smaller sellers on marketplace platforms like Amazon and eBay also have taxes collected on their behalf by the marketplace facilitator law, which is now in effect in all sales-tax states.
Common Sales Tax Exemptions
Most states exempt certain categories of purchases from sales tax. Common exemptions:
| Category | Typical Treatment | Exception States |
|---|---|---|
| Unprepared groceries | Exempt in most states | MS (7%), SD (4.5%), AL (4%) |
| Prescription drugs | Exempt in all states | None (universally exempt) |
| Over-the-counter medicine | Often exempt | Several states tax these |
| Clothing | Taxable in most states | NY, PA exempt clothing under threshold |
| Restaurant meals | Taxable everywhere | N/A |
| Services | Often exempt | TX, NM, SD tax many services |
Frequently Asked Questions
Which US states have no sales tax?
Five states have no statewide sales tax: Alaska, Delaware, Montana, New Hampshire, and Oregon. However, Alaska allows local jurisdictions to impose their own sales taxes, so some Alaskan cities and boroughs do have local sales tax. Delaware has no sales tax at any level. Montana, New Hampshire, and Oregon have no state or local general sales tax, making them the cleanest "no sales tax" states for consumers.
What is the highest sales tax state?
California has the highest statewide base sales tax rate at 7.25%. However, when including local county and city taxes, some California localities reach 10.25–10.75%. Tennessee (7%) and Indiana (7%) also have high state rates. The combined (state + local) average sales tax rate is highest in Louisiana (9.55%), Tennessee (9.547%), and Arkansas (9.44%) because they layer high local taxes on top of already high state rates.
Are groceries subject to sales tax?
It depends on the state. Most states exempt unprepared food (groceries) from sales tax entirely, including California, New York, Texas, and Florida. However, some states do tax groceries: Mississippi taxes groceries at 7%, South Dakota at 4.5%, and Alabama at 4%. Kansas recently phased out its grocery tax. Prepared food (restaurant meals, hot food, ready-to-eat items) is taxable in virtually all states, even those that exempt packaged groceries.
Are online purchases subject to sales tax?
Yes, since the Supreme Court's 2018 South Dakota v. Wayfair decision. Before Wayfair, sellers only had to collect sales tax in states where they had physical presence (nexus). The ruling allows states to require sales tax collection from out-of-state online sellers who exceed economic thresholds (typically $100,000 in sales or 200 transactions in a state per year). Most large online retailers (Amazon, Walmart.com, etc.) now collect sales tax for all states that have sales tax.
What items are commonly exempt from sales tax?
Common exemptions vary by state but typically include: unprepared groceries (most states), prescription medications (nearly all states), medical equipment and devices, agricultural equipment and supplies, clothing below a threshold (New York exempts clothing under $110), manufacturing machinery, and purchases for resale. Sales tax holidays — temporary exemptions on certain goods (school supplies, clothing, hurricane preparedness items) — are offered by about a dozen states, usually in August.
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