Sales Tax by State 2026
State sales tax ranges from 0% in five states to 7.25% in California. We rank the base sales-tax rate for all 50 states + D.C., show the combined state + local average where available, and map where every state lands.
Updated June 2026 · Editorial standards
States with no sales tax
5
AK, DE, MT, NH, OR
Highest base rate
7.25%
California
Lowest non-zero rate
2.9%
Colorado
Average base rate
5.6%
states that tax
The 5 states with no sales tax
“NOMAD” — New Hampshire, Oregon, Montana, Alaska and Delaware levy no statewide sales tax. The details differ.
Alaska
0% sales taxAlaska has no state sales tax, but local governments can levy their own — rates range from 0% to 7.5% in some municipalities.
Delaware
0% sales taxDelaware has no sales tax at any level — state or local — making it a popular shopping destination from neighboring states.
Montana
0% sales taxMontana has no sales tax at either the state or local level.
New Hampshire
0% sales taxNew Hampshire has no general sales tax, though it does tax restaurant meals and hotel rooms at 8.5%.
Oregon
0% sales taxOregon has no sales tax at either the state or local level, though Portland introduced a 1% business income tax in 2021.
State sales-tax rankings
Lowest 10 and highest 10 states by base sales-tax rate.
Lowest 10 — least sales tax
Highest 10 — most sales tax
Sales-tax rate heatmap
Green = no / low sales tax, red = high. Tap or hover a tile — the base and combined rate appear below the map.
Tap or hover any state tile to see its figures here.
Full state comparison
Click any column header to sort. Click “Calculate” for that state's sales-tax calculator.
| Details | ||||
|---|---|---|---|---|
| #1 | AKAlaska | None | — | Calculate → |
| #2 | DEDelaware | None | — | Calculate → |
| #3 | MTMontana | None | — | Calculate → |
| #4 | NHNew Hampshire | None | — | Calculate → |
| #5 | OROregon | None | — | Calculate → |
| #6 | COColorado | 2.9% | 7.81% | Calculate → |
| #7 | ALAlabama | 4% | — | Calculate → |
| #8 | GAGeorgia | 4% | 7.44% | Calculate → |
| #9 | HIHawaii | 4% | — | Calculate → |
| #10 | NYNew York | 4% | — | Calculate → |
Methodology
Base rate is each state's statewide sales-tax rate. Five states levy none: New Hampshire, Oregon, Montana, Alaska and Delaware (the “NOMAD” states) — though Alaska permits local sales taxes.
Combined average (shown where sourced) adds the average local rate to the state base, from Tax Foundation data — the rate most shoppers actually pay. It can differ sharply from the base: Tennessee's 7% base becomes ~9.5% combined; Colorado's low 2.9% base rises with home-rule city taxes.
Coverage: all 50 states + Washington D.C. Rankings are by base rate (ascending — lowest is best). Groceries, clothing and other categories are often exempt or reduced; see each state's calculator for specifics.
Rates change annually — verify with the state's department of revenue before filing or remitting. Use the per-state calculator linked in each row for an exact amount on any purchase.
Frequently asked questions
Which states have no sales tax?
Five states have no statewide sales tax: New Hampshire, Oregon, Montana, Alaska and Delaware — remembered by the acronym NOMAD. Alaska is a partial exception: it has no state sales tax but allows local municipalities to levy their own, sometimes up to 7.5%.
Which state has the highest sales tax?
By base rate, California is highest at 7.25%. By combined state + local average, Tennessee and Louisiana top the list at roughly 9.5%, because local add-ons stack on the state rate.
What's the difference between base and combined sales tax?
The base rate is set by the state. The combined rate adds city/county/district local taxes on top — what you actually pay at checkout. Colorado has one of the lowest base rates (2.9%) but home-rule cities push combined rates above 8% in places like Denver.
Do no-sales-tax states make up the revenue elsewhere?
Yes. Oregon and Delaware lean on income and corporate/franchise taxes; New Hampshire and Montana rely on property and business taxes; Alaska funds itself with oil revenue. No state is truly tax-free — they shift the burden to other taxes.
How much is sales tax on a $1,000 purchase?
It depends on the state. At California's 7.25% base rate a $1,000 purchase adds about $73 in state tax; in a no-sales-tax state it adds $0. Use the per-state calculator for your exact combined rate including local taxes.
Calculate sales tax on any purchase
Pick your state and enter a price for the exact tax and total, including your local rate.
Open the sales tax calculator →Disclaimer: KalkWise content is for general informational purposes and does not constitute tax advice. Rates reflect 2025–2026 state schedules and may change. Local rates vary within each state. Verify with the relevant department of revenue before filing or remitting.