Free Sales Tax Calculators
Sales Tax Calculator by State
Calculate sales tax for any US state, county, and city. Our free calculators show exactly how much sales tax you'll pay with state, county, and city rates combined.
Updated for 2026
Latest state & local rates
County & City Taxes
Local rates included
All 50 States + DC
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Choose Your State
AL
Alabama
4% - 11%
AK
Alaska
No State Tax
AZ
Arizona
5.6% - 11.2%
AR
Arkansas
6.5% - 11.625%
CA
California
7.25% - 10.75%
CO
Colorado
2.9% - 11.2%
CT
Connecticut
6.35%
DE
Delaware
No State Tax
DC
District of Columbia
6%
FL
Florida
6% - 8.5%
GA
Georgia
4% - 9%
HI
Hawaii
4% - 4.712%
ID
Idaho
6% - 9%
IL
Illinois
6.25% - 11.5%
IN
Indiana
7%
IA
Iowa
6% - 7%
KS
Kansas
6.5% - 11.6%
KY
Kentucky
6%
LA
Louisiana
4.45% - 11.45%
ME
Maine
5.5%
MD
Maryland
6%
MA
Massachusetts
6.25%
MI
Michigan
6%
MN
Minnesota
6.875% - 8.875%
MS
Mississippi
7% - 8%
MO
Missouri
4.225% - 11.988%
MT
Montana
No State Tax
NE
Nebraska
5.5% - 7.5%
NV
Nevada
6.85% - 8.375%
NH
New Hampshire
No State Tax
NJ
New Jersey
6.625%
NM
New Mexico
4.875% - 9.0625%
NY
New York
4% - 8.875%
NC
North Carolina
4.75% - 7.5%
ND
North Dakota
5% - 8.5%
OH
Ohio
5.75% - 8%
OK
Oklahoma
4.5% - 11.5%
OR
Oregon
No State Tax
PA
Pennsylvania
6% - 8%
RI
Rhode Island
7%
SC
South Carolina
6% - 9%
SD
South Dakota
4.2% - 6.5%
TN
Tennessee
7% - 9.75%
TX
Texas
6.25% - 8.25%
UT
Utah
4.85% - 8.85%
VT
Vermont
6% - 7%
VA
Virginia
4.3% - 7%
WA
Washington
6.5% - 10.6%
WV
West Virginia
6% - 7%
WI
Wisconsin
5% - 5.6%
WY
Wyoming
4% - 6%
How Sales Tax Works
Understanding state, county, and city sales taxes
1. State Sales Tax
Most states charge a base sales tax rate that applies to all taxable purchases. Rates range from 0% (in states like Delaware and Oregon) to 7.25% (California). Five states have no state sales tax at all.
2. County Sales Tax
Many counties add their own sales tax on top of the state rate. These local taxes fund county services, transportation, and other local needs. County rates vary significantly even within the same state.
3. City Sales Tax
Cities can also impose their own sales tax. Combined with state and county taxes, some areas have total sales tax rates exceeding 10%. This is why the same product can cost different amounts in different cities.
4. Common Exemptions
Many states exempt certain items from sales tax. Common exemptions include groceries (unprepared food), prescription drugs, and clothing. Some states offer tax holidays for back-to-school shopping or hurricane preparedness.
State Sales Tax Rates: From 0% to 7.25% Across the U.S.
Sales tax is a consumption tax imposed by state and local governments on the sale of goods and certain services. Five states charge no state sales tax: Alaska, Delaware, Montana, New Hampshire, and Oregon. However, Alaska allows local jurisdictions to impose sales taxes up to 7.5%, so some Alaska cities do collect sales tax despite the zero state rate. The highest state-level rate is California at 7.25%, followed by Indiana, Mississippi, Rhode Island, and Tennessee at 7.00%.
Combined sales tax rates (state + county + city + special district) paint a more accurate picture. The highest combined rates in the U.S. exceed 10%: parts of Louisiana reach 11.45%, Alabama areas hit 11%, and certain Tennessee cities charge 9.75%. The average combined state and local rate across all states is approximately 6.6% (Tax Foundation, 2024).
| State | State Rate | Avg Local Rate | Combined Avg |
|---|---|---|---|
| California | 7.25% | 1.60% | 8.85% |
| Texas | 6.25% | 1.95% | 8.20% |
| New York | 4.00% | 4.52% | 8.52% |
| Florida | 6.00% | 1.02% | 7.02% |
| Oregon | 0.00% | 0.00% | 0.00% |
| Delaware | 0.00% | 0.00% | 0.00% |
Most states exempt groceries from sales tax (or tax them at a reduced rate), and many exempt prescription medications and clothing (notably New York exempts clothing under $110 per item, Pennsylvania exempts all clothing). Some states hold annual sales tax holidays — Texas, for example, offers a weekend in August when back-to-school items under $100 are tax-free.
Use Tax, Economic Nexus, and the Wayfair Decision
Use tax is the complement to sales tax — it applies when you purchase a taxable item from an out-of-state seller who does not collect your state's sales tax. Technically, consumers are required to self-report and pay use tax on their state income tax return, though compliance is historically very low (under 2% for individual consumers). The 2018 South Dakota v. Wayfair Supreme Court decision largely eliminated this issue for online purchases by establishing economic nexus.
Economic nexus means a state can require an out-of-state seller to collect sales tax if the seller exceeds a sales threshold in that state. The most common threshold is $100,000 in sales or 200 transactions per year, though thresholds vary. As of 2025, all 45 states with sales tax (plus Washington D.C.) have enacted economic nexus laws. This means most major online retailers now collect sales tax in every applicable state.
| State | Economic Nexus Threshold | Marketplace Facilitator Law |
|---|---|---|
| California | $500,000 in sales | Yes |
| Texas | $500,000 in sales | Yes |
| New York | $500,000 + 100 transactions | Yes |
| Florida | $100,000 in sales | Yes |
| Most other states | $100,000 or 200 transactions | Yes |
Marketplace facilitator laws (enacted in 46 states as of 2025) shift sales tax collection responsibility from individual sellers to the marketplace platform (Amazon, eBay, Etsy, Walmart Marketplace). If you sell through one of these platforms, the marketplace collects and remits sales tax on your behalf. However, sales through your own website still require you to register, collect, and remit sales tax in states where you have nexus.
Tax-Exempt Items by State and Small Business Sales Tax Compliance
Common tax-exempt categories vary significantly by state. Groceries are fully exempt in 32 states, taxed at a reduced rate in 6 states, and fully taxed in 13 states (including Alabama, Kansas, and Mississippi, though Kansas is phasing out its grocery tax). Clothing is exempt in 8 states (Connecticut, Massachusetts, Minnesota, New Jersey, New York, Pennsylvania, Rhode Island, Vermont — most with per-item caps). Prescription drugs are exempt in all 45 sales tax states except Illinois (which taxes them at 1%).
| Item Category | States That Exempt It | Notable Exceptions |
|---|---|---|
| Unprepared food/groceries | 32 states | AL, MS, SD tax at full rate |
| Clothing | 8 states | NY: exempt under $110/item |
| Prescription drugs | 44 states | IL taxes at 1% |
| Digital goods/SaaS | ~20 states | TX, NY, PA tax digital products |
| Manufacturing equipment | ~38 states | Varies by specific equipment type |
For small business owners, sales tax compliance involves: (1) determining where you have nexus (physical presence or economic threshold), (2) registering for a sales tax permit in each nexus state, (3) collecting the correct rate (state + local) at the point of sale based on the destination address (most states are destination-based; a few like Texas use origin-based sourcing), (4) filing returns on time (monthly, quarterly, or annually depending on sales volume), and (5) remitting collected tax. Penalties for non-compliance include 5-25% of the unpaid tax plus interest. Automated tools like TaxJar, Avalara, and Vertex integrate with e-commerce platforms to handle rate calculation and filing.