2026 US Sales Tax Rates & Compliance Data
Verified tax data for 3,000+ counties & 30,000+ cities. Free calculator, nexus checker, and step-by-step filing guides.
2026 US Sales Tax Rate Comparison
Compare the highest combined rates against states with zero sales tax obligations.
Highest Combined Rates 2026
State + avg local tax combined
| State | State Rate | Avg Local | Combined |
|---|---|---|---|
| 5.00% | 5.10% | 10.10% | |
| 7.00% | 2.60% | 9.60% | |
|
3
Arkansas
|
6.50% | 3.00% | 9.50% |
| 6.50% | 3.00% | 9.50% | |
|
5
Alabama
|
4.00% | 5.50% | 9.50% |
No Sales Tax States
Zero statewide sales tax — business context
| State | State Rate | Business Note |
|---|---|---|
| Oregon | 0% | Income tax applies |
| Montana | 0% | No local tax either |
| New Hampshire | 0% | Meals & rooms tax 9% |
| Delaware | 0% | Gross receipts tax |
| Alaska | 0% | Local taxes up to 7% |
Browse Sales Tax Rates by State
Note: Rank #1 = Highest Combined Tax RateClick any state for complete rate breakdowns, exemptions, filing deadlines, and city-level data.
Why Use US Sales Tax Guide?
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All rates cross-referenced against State Departments of Revenue and US Census Bureau data.
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Frequently Asked Questions
The average combined sales tax rate in the US is approximately 7.12% as of 2026. However, this varies significantly by location — from 0% in states like Oregon and Montana to over 10% in parts of Louisiana and California.
Our database is synced monthly with official state Departments of Revenue and certified tax data providers to ensure accuracy. We also perform manual spot-checks for high-volume jurisdictions.
It depends on whether your home state uses "Origin-based" or "Destination-based" sourcing rules. Most states require you to charge tax based on the buyer's shipping address (Destination-based).
Combined rate = State Rate + County Rate + City Rate + Special District Rate. For example, if a state has a 6% base rate, a 1% county levy, and a 0.5% city tax, the combined rate is 7.5%.
Five states have no statewide sales tax: Alaska, Delaware, Montana, New Hampshire, and Oregon. Note that Alaska allows local jurisdictions to levy their own sales taxes.
Economic nexus means your business has a sales tax obligation in a state based on your sales volume there — even without a physical presence. Most states set the threshold at $100,000 in annual sales or 200 transactions.