How to calculate sales tax
Multiply the price by the combined rate (state plus local). On a $100 purchase at 8.25%, the tax is $8.25 and the total $108.25. To take tax out of a total, divide by 1 plus the rate: $108.25 ÷ 1.0825 = $100.
Sales tax rates by state (2026)
State rate, population-weighted average local rate and average combined rate as of July 1, 2026, highest combined rate first. Local rates vary within each state; the state pages show the highest local rate too.
| State | State rate | Avg. local | Avg. combined | Rank |
|---|---|---|---|---|
| Louisiana | 5% | 5.13% | 10.13% | 1 |
| Tennessee | 7% | 2.61% | 9.61% | 2 |
| Washington | 6.5% | 3.07% | 9.57% | 3 |
| Arkansas | 6.5% | 2.98% | 9.48% | 4 |
| Alabama | 4% | 5.46% | 9.46% | 5 |
| Oklahoma | 4.5% | 4.56% | 9.06% | 6 |
| California | 7.25% | 1.78% | 9.03% | 7 |
| Illinois | 6.25% | 2.73% | 8.98% | 8 |
| Kansas | 6.5% | 2.21% | 8.71% | 9 |
| Arizona | 5.6% | 2.94% | 8.54% | 11 |
| New York | 4% | 4.54% | 8.54% | 10 |
| Missouri | 4.225% | 4.22% | 8.44% | 12 |
| Nevada | 6.85% | 1.39% | 8.24% | 13 |
| Texas | 6.25% | 1.95% | 8.2% | 14 |
| Minnesota | 6.875% | 1.26% | 8.14% | 15 |
| Colorado | 2.9% | 4.99% | 7.89% | 16 |
| New Mexico | 4.875% | 2.8% | 7.68% | 17 |
| Georgia | 4% | 3.56% | 7.56% | 18 |
| South Carolina | 6% | 1.49% | 7.49% | 19 |
| Utah | 6.1% | 1.32% | 7.42% | 20 |
| Ohio | 5.75% | 1.54% | 7.29% | 21 |
| North Carolina | 4.75% | 2.35% | 7.1% | 22 |
| North Dakota | 5% | 2.09% | 7.09% | 23 |
| Mississippi | 7% | 0.06% | 7.06% | 24 |
| Indiana | 7% | 0% | 7% | 25 |
| Rhode Island | 7% | 0% | 7% | 25 |
| Florida | 6% | 0.98% | 6.98% | 28 |
| Nebraska | 5.5% | 1.48% | 6.98% | 27 |
| Iowa | 6% | 0.94% | 6.94% | 29 |
| New Jersey | 6.625% | 0% | 6.6% | 30 |
| West Virginia | 6% | 0.6% | 6.6% | 31 |
| Vermont | 6% | 0.43% | 6.43% | 32 |
| Connecticut | 6.35% | 0% | 6.35% | 33 |
| Pennsylvania | 6% | 0.34% | 6.34% | 34 |
| Massachusetts | 6.25% | 0% | 6.25% | 35 |
| South Dakota | 4.2% | 1.91% | 6.11% | 36 |
| Idaho | 6% | 0.03% | 6.03% | 37 |
| District of Columbia | 6% | 0% | 6% | (38) |
| Kentucky | 6% | 0% | 6% | 38 |
| Maryland | 6% | 0% | 6% | 38 |
| Michigan | 6% | 0% | 6% | 38 |
| Virginia | 5.3% | 0.47% | 5.77% | 41 |
| Wisconsin | 5% | 0.72% | 5.72% | 42 |
| Maine | 5.5% | 0% | 5.5% | 43 |
| Wyoming | 4% | 1.39% | 5.39% | 44 |
| Hawaii | 4% | 0.5% | 4.5% | 45 |
| Alaska | 0% | 1.82% | 1.82% | 46 |
| Delaware | 0% | 0% | 0% | 47 |
| Montana | 0% | 0% | 0% | 47 |
| New Hampshire | 0% | 0% | 0% | 47 |
| Oregon | 0% | 0% | 0% | 47 |
Rates: Tax Foundation, State and Local Sales Tax Rates, Midyear 2026 (in force July 1, 2026). Local rates change during the year and differ by address, so check the state revenue department's rate lookup before filing a return. Source
States with no sales tax
Delaware, Montana, New Hampshire and Oregon have no statewide or local general sales tax. Alaska has no state sales tax, but its boroughs and cities can charge up to 7.85%. Some of these states tax specific things instead, such as New Hampshire's 8.5% tax on meals and rooms.
What is use tax?
Every state with a sales tax also has a use tax at the same rate. It applies when you buy something taxable without paying that state's sales tax, for example from an out-of-state seller that does not collect it. Large online marketplaces now collect sales tax in every state that has one, so use tax mostly matters for smaller sellers and for items bought in another state and brought home.
Reverse sales tax: finding the price before tax
If a price already includes tax, dividing by the tax rate is wrong: tax is a percentage of the pre-tax price, not of the total. Divide the total by 1 plus the rate instead. At 7% a $53.50 total is $53.50 ÷ 1.07 = $50.00 before tax; taking 7% of $53.50 ($3.75) would overstate the tax by 25 cents.
자주 묻는 질문
How do I calculate sales tax?
Multiply the price by the sales tax rate as a decimal and add the result to the price. At 6.25%, tax on $80 is $80 × 0.0625 = $5.00, so you pay $85.00. Use the combined rate for the delivery address: the state rate plus any county, city and district taxes.
How do I take sales tax out of a total?
Divide the total by 1 plus the rate. At 8.25%, $54.13 ÷ 1.0825 = $50.00 before tax, so the tax was $4.13. This is the same as the calculator's Remove tax mode.
Which states have no sales tax?
Delaware, Montana, New Hampshire and Oregon have no state or local general sales tax. Alaska has no state sales tax but allows local sales taxes, which average 1.82%.
Which state has the highest sales tax?
By average combined state and local rate, the highest are Louisiana (10.13%), Tennessee (9.61%) 및 Washington (9.57%). The highest state-level rate is California's 7.25%, which includes a 1.25% local share charged everywhere in the state.
Do I owe sales tax on online purchases?
Yes, in every state with a sales tax. Since the Supreme Court's 2018 Wayfair decision, states can require remote sellers to collect their tax, and marketplaces such as Amazon, eBay and Etsy collect it for their sellers. If a seller does not collect it, you owe the same amount as use tax to your home state.