Louisiana has the highest combined state and local sales tax in 2026, at an average of 10.13%, followed by Tennessee, Washington, Arkansas and Alabama. Delaware, Montana, New Hampshire and Oregon have no state or general local sales tax, and Alaska has no state sales tax but allows local ones. California has the highest state rate, 7.25%. Across the country, the population-weighted average combined rate is 7.53%.
Map: combined sales tax rates by state
Each square shows the state’s average combined state and local rate as of July 1, 2026. Select a state to see its guide, or the paycheck calculator for states whose guide is still in progress.
Average combined state and local sales tax rates as of July 1, 2026. Source: Tax Foundation, State and Local Sales Tax Rates, Midyear 2026.
Highest to lowest combined sales tax
Combined rates add the state rate to the average local rate, weighted by population. What you pay at the register depends on the city or county where you buy.
Sales tax rates by state, 2026
State, average local and combined rates as of July 1, 2026. Rank 1 is the highest combined rate. Select a column heading to sort the table.
| Alabama | 4% | 5.46% | 9.46% | 5 |
|---|---|---|---|---|
| Alaska No state sales tax; many cities and boroughs levy their own. | None | 1.82% | 1.82% | 46 |
| Arizona | 5.6% | 2.94% | 8.54% | 11 |
| Arkansas | 6.5% | 2.98% | 9.48% | 4 |
| California Includes a mandatory 1.25% statewide local add-on. | 7.25% | 1.78% | 9.03% | 7 |
| Colorado | 2.9% | 4.99% | 7.89% | 16 |
| Connecticut | 6.35% | None | 6.35% | 33 |
| Delaware | None | None | None | Tied for 47th |
| District of Columbia Ranked separately; does not affect state ranks. | 6% | None | 6% | (38) |
| Florida | 6% | 0.98% | 6.98% | 28 |
| Georgia | 4% | 3.56% | 7.56% | 18 |
| Hawaii A broad tax that also applies to many business-to-business services. | 4% | 0.5% | 4.5% | 45 |
| Idaho | 6% | 0.03% | 6.03% | 37 |
| Illinois | 6.25% | 2.73% | 8.98% | 8 |
| Indiana | 7% | None | 7% | 25 |
| Iowa | 6% | 0.94% | 6.94% | 29 |
| Kansas | 6.5% | 2.21% | 8.71% | 9 |
| Kentucky | 6% | None | 6% | 38 |
| Louisiana Highest combined rate in the country. | 5% | 5.13% | 10.13% | 1 |
| Maine | 5.5% | None | 5.5% | 43 |
| Maryland | 6% | None | 6% | 38 |
| Massachusetts | 6.25% | None | 6.25% | 35 |
| Michigan | 6% | None | 6% | 38 |
| Minnesota | 6.88% | 1.26% | 8.14% | 15 |
| Mississippi | 7% | 0.06% | 7.06% | 24 |
| Missouri | 4.23% | 4.22% | 8.44% | 12 |
| Montana | None | None | None | Tied for 47th |
| Nebraska | 5.5% | 1.48% | 6.98% | 27 |
| Nevada | 6.85% | 1.39% | 8.24% | 13 |
| New Hampshire | None | None | None | Tied for 47th |
| New Jersey Salem County charges a reduced 3.3125% rate, which is why the average local rate is slightly negative. | 6.63% | -0.02% | 6.6% | 30 |
| New Mexico A broad tax that also applies to many business-to-business services. | 4.88% | 2.8% | 7.68% | 17 |
| New York | 4% | 4.54% | 8.54% | 10 |
| North Carolina | 4.75% | 2.35% | 7.1% | 22 |
| North Dakota | 5% | 2.09% | 7.09% | 23 |
| Ohio | 5.75% | 1.54% | 7.29% | 21 |
| Oklahoma | 4.5% | 4.56% | 9.06% | 6 |
| Oregon | None | None | None | Tied for 47th |
| Pennsylvania | 6% | 0.34% | 6.34% | 34 |
| Rhode Island | 7% | None | 7% | 25 |
| South Carolina | 6% | 1.49% | 7.49% | 19 |
| South Dakota A broad tax that also applies to many business-to-business services. | 4.2% | 1.91% | 6.11% | 36 |
| Tennessee | 7% | 2.61% | 9.61% | 2 |
| Texas | 6.25% | 1.95% | 8.2% | 14 |
| Utah Includes a mandatory 1.25% statewide local add-on. | 6.1% | 1.32% | 7.42% | 20 |
| Vermont | 6% | 0.43% | 6.43% | 32 |
| Virginia Includes a mandatory 1% statewide local add-on. | 5.3% | 0.47% | 5.77% | 41 |
| Washington | 6.5% | 3.07% | 9.57% | 3 |
| West Virginia | 6% | 0.6% | 6.6% | 31 |
| Wisconsin | 5% | 0.72% | 5.72% | 42 |
| Wyoming | 4% | 1.39% | 5.39% | 44 |
Source: Tax Foundation, State and Local Sales Tax Rates, Midyear 2026. Local rates are population-weighted averages; special taxes in local resort areas are not counted. Ranks use unrounded rates, so states that look tied may rank differently.
What changed in 2026
- No state changed its statewide rate between January 1 and July 1, 2026.
- Combined rates rose in North Carolina, Georgia, Washington, California and Vermont because of local changes.
- Wyoming was the only state where the combined rate fell, after some local governments cut their local option rates in February and July.
- Illinois ended its 1% state sales tax on groceries on January 1, 2026, although many Illinois localities now charge their own grocery tax.
Source: Tax Foundation, State and Local Sales Tax Rates, Midyear 2026.
States that tax groceries
Most states exempt groceries from sales tax. In 2026, eight states still tax them at the state level, most at a reduced rate. Arkansas, Illinois, Kansas, Oklahoma and Virginia no longer tax groceries at the state level, although local taxes still apply in some of them.
| State | Grocery tax rate | Notes |
|---|---|---|
| Alabama | 2% state rate | Reduced; local taxes can add more |
| Hawaii | 4% general excise tax | Full rate; counties can add up to 0.5% |
| Idaho | 6% | Full rate, offset by a grocery credit of up to $155 per person |
| Mississippi | 5% | Reduced from 7% on July 1, 2025 |
| Missouri | 1.225% state rate | Reduced; local taxes can apply |
| South Dakota | 4.2% | Full state rate; scheduled to return to 4.5% in July 2027 |
| Tennessee | 4% state rate | Reduced; local taxes can apply |
| Utah | 3% (1.75% state + 1.25% local) | Reduced |
Source: AARP, States That Tax Groceries (updated March 30, 2026).
How sales tax works
State and local rates
Most states let cities, counties and special districts add their own sales tax on top of the state rate. That is why Louisiana, with a 5% state rate, ends up with the highest combined rate: its local taxes average 5.13%. Colorado’s state rate is only 2.9%, but local taxes bring its combined average to 7.89%. Eight states and D.C. charge a sales tax with no local add-ons: Connecticut, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan and Rhode Island.
What gets taxed
Sales tax usually applies to goods, with exemptions for groceries and prescription drugs in most states. Hawaii, New Mexico and South Dakota apply their tax to a much broader range of purchases, including many services businesses buy from each other, so a lower rate can still raise a lot of revenue.
States without a sales tax
Delaware, Montana, New Hampshire and Oregon have no statewide or general local sales tax. Alaska has no state sales tax, but local taxes average 1.82%. States with no sales tax usually rely more on income and property taxes; see which states skip the income tax instead in our guide to states with no income tax.
Frequently asked questions
Which state has the highest sales tax?
Louisiana has the highest average combined rate, 10.13%. California has the highest state rate, 7.25%, which includes a mandatory 1.25% statewide local add-on.
Which states have no sales tax?
Delaware, Montana, New Hampshire and Oregon. Alaska has no state sales tax but allows local governments to levy one.
Which states have the lowest sales tax?
Among states that have a statewide sales tax, the lowest combined averages are in Hawaii (4.5%), Wyoming (5.39%), Maine (5.5%), Wisconsin (5.72%) and Virginia (5.77%).
Is sales tax charged on groceries?
Usually not. Eight states tax groceries at the state level in 2026, most at a reduced rate: Alabama, Hawaii, Idaho, Mississippi, Missouri, South Dakota, Tennessee and Utah.
Compare the whole tax picture
Sales tax is only part of what you pay. See how each state taxes income in our state income tax guide, and work out your take-home pay with the Paycheck Calculator.
Last updated: November 5, 2026. Rates as of July 1, 2026.