Sales Tax Calculator

How US sales tax is built

There is no national sales tax in the United States. Each state sets its own rate, and in most states counties, cities and special districts add local rates on top. The rate you pay at the register is the combined rate for the place of sale, which is why two shops a few miles apart can charge different amounts.

Rates on this site show three numbers for each state: the statewide rate, the population-weighted average local rate, and the average combined rate. The highest statewide rates are California (7.25%), Indiana (7.00%), Mississippi (7.00%), Rhode Island (7.00%), Tennessee (7.00%). The highest average local add-ons are in Alabama (5.46%), Louisiana (5.13%), Colorado (4.99%), Oklahoma (4.56%), New York (4.54%).

States without a statewide sales tax

Alaska, Delaware, Montana, New Hampshire, Oregon have no statewide sales tax. Alaska still allows local sales taxes, averaging 1.82%. Shoppers in neighboring states sometimes cross the border for large purchases, but residents of states with a sales tax usually owe use tax on items bought tax-free and brought home.

The highest rates you can actually pay

Averages hide local peaks. The maximum combined rate is the highest state-plus-local rate anywhere in the state:

Worked example: a $1,200 laptop

At each state’s average combined rate:

Online purchases and use tax

In South Dakota v. Wayfair (2018) the Supreme Court overruled the physical-presence rule, allowing states to require out-of-state sellers to collect sales tax. South Dakota’s law, which the Court upheld against that challenge, applied to sellers delivering more than $100,000 of goods or services or making 200 or more separate sales into the state each year.

When a seller doesn’t collect tax, the buyer generally owes the equivalent use tax to their home state. Some states let individuals report it on the state income tax return.

What is taxed varies by state

The rate is only half the story. States decide which goods and services are taxable: groceries, clothing, prescription drugs and services like haircuts or repairs are taxed in some states and exempt or reduced in others. Before relying on a calculation for a specific purchase, check whether the item is taxable in that state; each state page links to its revenue department.

Can you deduct sales tax on your federal return?

Only if you itemize. Itemizers can deduct either state and local income taxes or state and local general sales taxes, not both, as part of the SALT deduction capped at $40,400 for 2026. Choosing sales tax mainly helps residents of states with no income tax and people who made a large purchase such as a car. Most taxpayers take the standard deduction and get no deduction for sales tax.

US sales tax compared with VAT

Most other developed countries use a value-added tax instead. In the UK the standard VAT rate is 20%, with a reduced rate of 5% for some goods, and businesses must register once taxable turnover passes £90,000. VAT is charged at every stage of production and normally included in the shelf price, while US sales tax is charged once, on the final sale, and added at the register. That is why a US price tag is usually lower than what you pay at checkout, and a UK one is not.

Lowest combined rates among states with a sales tax

Low averages can still hide high local rates in specific cities, so check the maximum combined rate on the state page before a big purchase.

How a combined rate adds up

The rate at a particular store is the sum of every jurisdiction that taxes the sale. In a hypothetical city with a 6% state rate, a 1% county rate, a 1.5% city rate and a 0.5% transit district, the combined rate is 9%, and a $250 purchase carries $22.50 of tax. Moving one block outside the city limit would drop the city portion and lower the tax to $18.75. That is why the state averages here are a starting point, and why the calculator lets you type the exact rate from a receipt or the state’s rate lookup.