Calculate exact sales tax for any US state instantly. Enter your purchase price, choose your state, and get the tax amount and total price using 2026 state and local combined rates.
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Verified: Tax Foundation & state revenue departments — April 2026
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Sources & Methodology
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State and combined rates verified against Tax Foundation data and individual state Department of Revenue publications for 2026.
Cross-reference source for state and local combined rates used to validate calculator inputs
Methodology: State rates reflect the 2026 legislated base rate for each state. Combined rates reflect the state base rate plus the population-weighted average local rate as published by the Tax Foundation. Local rates vary by city and county; the combined rate shown represents the typical rate encountered by consumers in each state. The optional custom rate field allows users to enter their exact local rate for precise calculations.
⏱ Last reviewed: April 2026
How to Calculate Sales Tax — Formula & State Rates 2026
Sales tax is a consumption tax imposed by state and local governments on the sale of goods and certain services. In the United States, sales tax is calculated as a percentage of the purchase price and added at the point of sale. Unlike VAT systems used in Europe, US prices are displayed before tax, and the tax is added separately at checkout.
Sales tax rates vary dramatically across the US. Five states — Alaska, Delaware, Montana, New Hampshire, and Oregon — have no state sales tax at all, though Alaska permits local municipalities to charge local sales tax. The following table shows the state base rate and the average combined rate (state + local) for every state in 2026.
State
State Rate
Avg Combined
State
State Rate
Avg Combined
Alabama
4.00%
9.24%
Montana
0.00%
0.00%
Alaska
0.00%
1.76%
Nebraska
5.50%
6.97%
Arizona
5.60%
8.40%
Nevada
6.85%
8.27%
Arkansas
6.50%
9.46%
New Hampshire
0.00%
0.00%
California
7.25%
8.82%
New Jersey
6.625%
6.60%
Colorado
2.90%
7.81%
New Mexico
5.00%
7.72%
Connecticut
6.35%
6.35%
New York
4.00%
8.52%
Delaware
0.00%
0.00%
North Carolina
4.75%
6.99%
Florida
6.00%
7.02%
North Dakota
5.00%
6.97%
Georgia
4.00%
7.39%
Ohio
5.75%
7.23%
Hawaii
4.00%
4.44%
Oklahoma
4.50%
8.99%
Idaho
6.00%
6.03%
Oregon
0.00%
0.00%
Illinois
6.25%
8.85%
Pennsylvania
6.00%
6.34%
Indiana
7.00%
7.00%
Rhode Island
7.00%
7.00%
Iowa
6.00%
6.94%
South Carolina
6.00%
7.46%
Kansas
6.50%
8.70%
South Dakota
4.20%
6.40%
Kentucky
6.00%
6.00%
Tennessee
7.00%
9.55%
Louisiana
4.45%
9.56%
Texas
6.25%
8.20%
Maine
5.50%
5.50%
Utah
6.10%
7.19%
Maryland
6.00%
6.00%
Vermont
6.00%
6.18%
Massachusetts
6.25%
6.25%
Virginia
5.30%
5.77%
Michigan
6.00%
6.00%
Washington
6.50%
9.38%
Minnesota
6.875%
7.49%
West Virginia
6.00%
6.54%
Mississippi
7.00%
7.07%
Wisconsin
5.00%
5.43%
Missouri
4.225%
8.33%
Wyoming
4.00%
5.39%
Highest and Lowest Sales Tax States in 2026
The five states with the highest combined sales tax rates in 2026 are Louisiana (9.56%), Tennessee (9.55%), Arkansas (9.46%), Washington (9.38%), and Alabama (9.24%). These high combined rates result from significant local add-ons on top of the state base rate.
The states with the lowest or no sales tax are Oregon (0%), Montana (0%), New Hampshire (0%), Delaware (0%), and Alaska (0% state rate, though local taxes averaging 1.76% apply in many areas).
How State and Local Taxes Stack
The sales tax rate you pay at the register is typically the sum of multiple layers. The state sets a base rate (for example, California's 7.25%). Then counties, cities, transit districts, and special purpose districts may each add their own portions on top. In California, some cities in Los Angeles County reach a combined rate of 10.75% when all local layers are added together.
This layering is why the "combined rate" for a state is an average — it represents what a typical consumer across all jurisdictions in that state would pay. Your actual rate depends on your exact city and county, which is why the custom rate field in this calculator lets you enter the precise rate from your state's tax lookup tool or your last receipt.
What Is and Isn't Taxable
Sales tax applicability varies significantly by state and product type. Common categories and their typical treatment in 2026:
Clothing: Taxed in most states; exempt in Minnesota, New Jersey, New York (under $110 per item), and Pennsylvania
Groceries: Exempt in about half of states; taxed at reduced rates in others; fully taxed in Mississippi, Alabama, and a few others
Prescription drugs: Exempt in all states
Digital goods and software: Taxability varies widely — many states now tax streaming services, downloaded software, and digital products
Services: Traditionally exempt in most states, but an increasing number now tax some services including repairs, cleaning, and professional services
💡 Tip: If you're a business owner, you may be eligible for a resale exemption, allowing you to purchase goods tax-free if they will be resold to end consumers. Contact your state's Department of Revenue for a resale certificate form.
Sales Tax Deductibility on Federal Taxes
Under the Tax Cuts and Jobs Act, taxpayers who itemize deductions can deduct either state income taxes or state sales taxes (but not both) up to a combined $10,000 cap for state and local taxes (SALT). This deduction is most beneficial for residents of states with no income tax — like Texas, Florida, and Washington — who may pay significant sales tax instead. The IRS provides optional sales tax tables based on income and state, or you can deduct actual sales taxes paid by keeping receipts.
Frequently Asked Questions
Five states have no statewide sales tax as of 2026: Alaska, Delaware, Montana, New Hampshire, and Oregon. Alaska allows local municipalities to impose sales taxes, so some areas of Alaska still charge local sales tax averaging 1.76%. Delaware, Montana, New Hampshire, and Oregon have no state or local sales tax at all.
To calculate sales tax, multiply the purchase price by the sales tax rate expressed as a decimal. For example, a $100 item in a state with 7% sales tax: $100 times 0.07 equals $7 in tax, making the total $107. Use this calculator to get exact amounts for any US state automatically — just enter your price and select your state.
As of 2026, Louisiana has the highest combined state and local sales tax rate at 9.56%, followed by Tennessee at 9.55%, Arkansas at 9.46%, Washington at 9.38%, and Alabama at 9.24%. California has the highest state-only base rate at 7.25%, but high local add-ons in states like Louisiana and Tennessee push their combined totals higher.
The average combined state and local sales tax rate in the United States is approximately 7.0 to 7.5% as of 2026. State-only rates average around 5.1%, but local add-ons push the combined average higher. Rates vary significantly by location, from 0% in tax-free states to over 10% in some high-tax municipalities in California.
State sales tax is set by the state government and applies uniformly throughout the state. Local sales tax is set by counties, cities, or special districts and is added on top of the state rate. The combined rate is what you actually pay at checkout. For example, Texas state tax is 6.25%, but most Texas cities add 2% in local taxes bringing the total to 8.25%.
No. In the United States, prices are typically listed before sales tax. Sales tax is added at the point of sale, so the total you pay at checkout will be higher than the sticker price. This is different from countries like the UK and EU nations where VAT is already included in the displayed price. Always budget extra for sales tax on US purchases.
Yes, as of 2026, online purchases are generally subject to sales tax in most US states. Following the 2018 Supreme Court decision in South Dakota v. Wayfair, states can require out-of-state sellers to collect and remit sales tax even without a physical presence. Most major online retailers including Amazon now collect sales tax based on the delivery address.
No. Many states exempt groceries from sales tax entirely, including California, Illinois, New York, and Texas. Some states tax groceries at a reduced rate. States like Mississippi and South Carolina do tax groceries at the full state rate. The treatment of groceries varies significantly by state and sometimes by specific product type within the grocery category.
Reverse sales tax finds the pre-tax price from a tax-inclusive total. The formula is: Pre-tax price equals Total divided by (1 plus tax rate). For example, if you paid $107 total and the tax rate is 7%, then Pre-tax price equals $107 divided by 1.07, which equals $100. This is useful when you want to know the original price before tax was applied.
Common sales tax exemptions across many states include groceries and unprepared food, prescription medications, medical devices and equipment, agricultural products and inputs, and items purchased for resale. Some states also exempt clothing under a certain dollar threshold, educational materials, and manufacturing equipment. Exemptions vary significantly by state and can change with legislation.
Texas has a state sales tax rate of 6.25% as of 2026. Local jurisdictions including cities, counties, and transit authorities can add up to 2% in additional tax, bringing the maximum combined rate to 8.25%. Most Texas cities with active local taxes hover at or near the 8.25% combined maximum, making the effective rate for most Texas shoppers around 8.20 to 8.25%.
New York State has a base sales tax rate of 4% as of 2026. New York City adds its own local taxes, bringing the combined rate in NYC to 8.875%. Outside of NYC, combined rates across New York State typically range from 7% to 8.875% depending on the county and municipality, with an average combined rate of approximately 8.52% statewide.
Yes, if you itemize deductions, you can deduct either state income taxes or state and local sales taxes — but not both — up to the $10,000 SALT cap under current law as of 2026. This deduction is most valuable for residents of no-income-tax states like Texas, Florida, and Washington who pay significant sales taxes. Keep receipts or use IRS optional sales tax tables based on your income and state.