Sales Tax by State 2025 β All 50 States Combined Rates
Compare sales tax rates across all 50 US states. Shows state rate, average local rate, and combined rate. Find states with no sales tax.
$
Tennessee
Highest Combined Rate
9.55%
Highest Rate
Oregon
Lowest Combined Rate
7.0%
National Average
Sales Tax Rates β All 50 States + DC
| State | State Rate | Avg Local | Combined Rate | Tax on Purchase |
|---|
How to Use This Sales Tax by State Calculator
Enter a purchase amount to see the sales tax in every state. Sort by combined rate, state rate, or alphabetically. Green rows indicate no or very low tax; red rows indicate the highest rates.
Note: Combined rates shown are weighted averages across cities and counties. Your actual rate depends on the specific city and county where you make the purchase.
The Formula
Sales tax amount = purchase amount Γ combined tax rate
Total cost = purchase amount + sales tax amount
Combined rate = state rate + average local rate
Total cost = purchase amount + sales tax amount
Combined rate = state rate + average local rate
Example
$1,000 purchase in different states:
Tennessee (9.55%): $95.50 tax β total $1,095.50
California (8.68%): $86.80 tax β total $1,086.80
Texas (8.20%): $82.00 tax β total $1,082.00
New York (8.52%): $85.20 tax β total $1,085.20
Oregon (0%): $0 tax β total $1,000.00
Tennessee (9.55%): $95.50 tax β total $1,095.50
California (8.68%): $86.80 tax β total $1,086.80
Texas (8.20%): $82.00 tax β total $1,082.00
New York (8.52%): $85.20 tax β total $1,085.20
Oregon (0%): $0 tax β total $1,000.00
Extended
Highest vs Lowest Rankings
Ranked comparison of all states and major city rates
Top 10 highest and lowest sales tax states, plus notable city rates.
Top 10 Highest Combined Rates
| Rank | State | Combined Rate | Tax on $1,000 |
|---|
Top 10 Lowest Combined Rates
| Rank | State | Combined Rate | Tax on $1,000 |
|---|
Notable City Sales Tax Rates
| City | State Rate | Local Rate | Total Rate |
|---|---|---|---|
| New York City, NY | 4.0% | 4.875% | 8.875% |
| Los Angeles, CA | 7.25% | 2.25% | 9.5% |
| Chicago, IL | 6.25% | 4.0% | 10.25% |
| Houston, TX | 6.25% | 2.0% | 8.25% |
| Seattle, WA | 6.5% | 3.6% | 10.1% |
| Denver, CO | 2.9% | 5.0% | 7.9% |
| Nashville, TN | 7.0% | 2.25% | 9.25% |
| Miami, FL | 6.0% | 1.0% | 7.0% |
| Portland, OR | 0% | 0% | 0% |
Frequently Asked Questions
Which states have no sales tax?
Five states have no statewide sales tax: Oregon, Montana, New Hampshire, Delaware, and Alaska. However, Alaska allows local governments to levy sales taxes (averaging about 1.76% combined). Montana has no statewide or local sales tax. New Hampshire and Delaware also have no sales tax at any level, making them true zero-tax shopping destinations.
What is the difference between state and combined sales tax rate?
The state rate is the base rate set by the state legislature. The combined rate includes state tax plus average local taxes (county, city, special district). For example, Tennessee has a 7% state rate, but the average combined rate with local taxes is about 9.55%. In some cities, local rates can push the combined rate above 10%.
Which state has the highest sales tax?
Tennessee has the highest average combined sales tax at 9.55% (7% state + local). Louisiana is second at 9.52% (4.45% state + very high local rates). At the state rate alone, California's 7.25% is the highest, though many California cities add 1-2% on top, pushing some areas above 10%.
Do online purchases require sales tax?
Yes, since the Supreme Court's 2018 South Dakota v. Wayfair decision, states can require out-of-state sellers to collect sales tax if they exceed economic nexus thresholds (usually $100,000 in sales or 200 transactions per year in the state). Marketplace facilitators like Amazon and eBay collect sales tax on behalf of third-party sellers in most states.
What items are typically exempt from sales tax?
Most states exempt: unprepared grocery food (food for home consumption), prescription drugs, and medical equipment/devices. Some states exempt clothing (New York, Pennsylvania, New Jersey). Agricultural supplies, manufacturing equipment, and resale goods are generally exempt. Services are often not taxed unless the state specifically includes them. Tax holidays temporarily exempt items like school supplies or storm preparedness items.