2026 US Sales Tax Rates by State, County and City
Find estimated state and local sales tax rates, calculate tax on a purchase and open the official revenue-agency source for confirmation. Rates can vary by exact address, product and transaction date.
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
Alabama
|
4.00% | 5.50% | 9.50% |
|
4
Arkansas
|
6.50% | 3.00% | 9.50% |
| 6.50% | 3.00% | 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% |
Should You Collect Sales Tax?
A quick qualification tool for remote sellers, marketplace operators, and fast-growing eCommerce businesses.
Do you sell taxable goods or taxable services?
Do you sell into states outside your home state?
Have you crossed a nexus threshold in a destination state?
Do marketplaces handle most of your sales?
Do you have physical presence in the state?
Decision
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.
States With No Statewide General Sales Tax
Five states—Alaska, Delaware, Montana, New Hampshire and Oregon—do not impose a statewide general sales tax, but local or transaction-specific taxes may still apply. Alaska allows local sales taxes, while the other four states may apply taxes or business charges to particular products, services or transactions. While often searched for as tax-free states or states with no sales tax, a closer look shows how sales tax in Delaware, Montana, New Hampshire and Oregon differs from conventional state sales taxes.
Alaska: Check the Local Sales Tax
Alaska does not impose a statewide general sales tax, but some cities and boroughs collect local sales taxes. The applicable rate therefore depends on where the purchase is made or delivered. Anchorage, for example, generally has no broad municipal sales tax, while other Alaska communities may impose an Alaska local sales tax.
Delaware
Delaware has no state or local general sales tax charged to shoppers. However, the state imposes a gross receipts tax on many sellers and service providers. This is a business tax rather than a conventional consumer sales tax and generally should not be shown as sales tax on the customer’s receipt.
Montana
Montana has no statewide general sales tax. Certain designated resort communities and areas may impose a local resort tax on qualifying goods and services, including lodging, restaurants and some tourism-related purchases. Montana also has transaction-specific taxes such as lodging and rental-vehicle taxes.
New Hampshire
New Hampshire does not impose a general sales tax on ordinary goods. However, its Meals and Rooms (Rentals) Tax can apply to taxable restaurant meals, hotel accommodations and certain vehicle rentals.
Oregon
Oregon has no general sales or use tax, but specific transactions can still be taxed. For example, vehicle privilege or use tax may apply to certain new-vehicle transactions, and lodging and other specialized taxes may also apply.
Before making a purchase: A 0% statewide rate does not guarantee that every transaction is untaxed. Check the exact location, product or service, and the applicable state or local government source.
Learn more in our guide to states without a statewide sales tax.
Largest US Cities with Sales Tax Pages
These high-population city pages are some of the most commercially valuable entry points on the site and tend to drive deeper tool usage.
Largest US Counties with Sales Tax Pages
County pages perform well for search because they combine broad local intent with links to city pages, tools, and filing guidance.
Highest Sales Tax Cities
Comparison pages like this create more pageviews and help visitors jump straight into detailed local rate breakdowns.
Why Use US Sales Tax Guide?
Multi-Source Verified
All rates cross-referenced against State Departments of Revenue and US Census Bureau data.
Instant & Free
No paywalls, no subscriptions. Just fast, professional-grade tax data for businesses and consumers.
YMYL Compliant
Every page includes official DOR links, data freshness indicators, and E-E-A-T compliant disclaimers.
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.
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 do not impose a statewide general sales tax: Alaska, Delaware, Montana, New Hampshire, and Oregon. However, local or transaction-specific taxes may still apply.
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.
Sitewide Helper
Sales Tax Calculator & Compliance Helper
One compact utility block for tax calculation, reverse calculation, ZIP lookup, nexus checks, exemption guidance, and product taxability.
Advanced Sales Tax Calculator
Estimate tax with shipping, discounts, and exempt subtotal support.
Rate applied
0.000%
Selected location
Sales tax
$0.00
Taxable base:
Total due
$0.00
Effective rate:
Rounded to the nearest cent. Tax treatment of shipping and discounts can vary by state.
Reverse Sales Tax Calculator
Work backward from the total paid to estimate the pre-tax price and tax amount.
Pre-tax price
$0.00
Tax amount
$0.00
ZIP / City Sales Tax Lookup
Search by ZIP code, city, county, or state to find current combined rates and local breakdowns.
Economic Nexus Checker
Compare your state-specific sales activity against current nexus thresholds using existing site data.
Nexus estimate
Should I Collect Sales Tax?
A fast intent-matching decision tree for businesses, marketplace sellers, and remote sellers.
Do you sell taxable goods or taxable services?
Do you sell into states outside your home state?
Have you crossed a nexus threshold in a destination state?
Do marketplaces handle most of your sales?
Do you have physical presence in the state?
Decision
Exemption Certificate Finder
Point buyers and sellers toward the right official portal and documentation checklist.
Product Taxability Checker
Version 1 uses the categories already modeled in the current database and always links back to official verification.
State-aware estimate
Verify with official source