Sales and Local Tax Rates

Sales tax in the United States is imposed at the state and local level, not by the federal government. Each state sets its own rules for sales and use tax, including what is taxable, how tax is collected, and how returns are filed. Many states also allow counties, cities, and special districts to impose additional local sales taxes.

Because of this structure, the total sales tax rate paid by consumers can vary significantly depending on where a transaction occurs. The resources below link to official state tax authority pages where you can confirm current sales and use tax guidance.

How U.S. Sales Tax Works

• There is no federal sales tax in the United States.
• Most states impose a statewide sales tax.
• Many states permit local sales taxes (county, city, transit, or special district taxes).
• The checkout rate is typically a combined state and local rate.
• Taxability can vary by product type, service, and digital goods rules.

States With No Statewide Sales Tax

The following states do not impose a statewide sales tax (local or other transaction taxes may still apply):

• Alaska
• Delaware
• Montana
• New Hampshire
• Oregon

Official Sales Tax Resources by State

Each entry includes a brief description and a link to the official state tax authority responsible for sales and use tax administration.

Alabama

Alabama imposes a state sales tax and allows local jurisdictions to levy additional taxes.
Official source: Alabama Sales and Use Tax

Alaska

Alaska has no statewide sales tax, but many local jurisdictions levy local sales taxes.
Official source: Alaska Department of Revenue – Tax Programs

Arizona

Arizona imposes a transaction privilege tax (TPT) that functions similarly to a sales tax but is imposed on sellers.
Official source: Arizona Transaction Privilege Tax (TPT)

Arkansas

Arkansas applies a statewide sales tax and authorizes local sales taxes.
Official source: Arkansas Sales and Use Tax

California

California imposes a statewide sales tax and local district taxes administered by the CDTFA.
Official source: California Sales & Use Tax (CDTFA)

Colorado

Colorado allows state, county, city, and special district sales taxes, which can create complex combined rates.
Official source: Colorado Sales Tax

Connecticut

Connecticut imposes a statewide sales and use tax with limited local variation.
Official source: Connecticut Sales Tax

Delaware

Delaware does not impose a general sales tax (it uses other business taxes such as gross receipts taxes).
Official source: Delaware Division of Revenue – Business Taxes

Florida

Florida applies a statewide sales tax and permits local discretionary surtaxes.
Official source: Florida Sales and Use Tax

Georgia

Georgia uses a destination-based sales tax system with state and local components.
Official source: Georgia Sales and Use Tax

Hawaii

Hawaii does not impose a traditional sales tax; it applies a General Excise Tax (GET).
Official source: Hawaii General Excise Tax (GET)

Idaho

Idaho imposes a statewide sales tax with limited local option taxes.
Official source: Idaho Sales and Use Tax

Illinois

Illinois uses a combined state and local sales tax system with varying rates by location.
Official source: Illinois Sales Tax

Indiana

Indiana imposes a uniform statewide sales tax rate (generally no local sales taxes).
Official source: Indiana Sales Tax

Iowa

Iowa applies a state sales tax and allows local option sales taxes.
Official source: Iowa Sales and Use Tax

Kansas

Kansas imposes a state sales tax and permits local sales taxes.
Official source: Kansas Sales Tax

Kentucky

Kentucky applies a statewide sales tax and taxes many services.
Official source: Kentucky Sales and Use Tax

Louisiana

Louisiana allows state and local sales tax administration (local rules may differ by parish).
Official source: Louisiana Sales Tax

Maine

Maine imposes a statewide sales tax and related use/service provider taxes.
Official source: Maine Sales and Use Tax

Maryland

Maryland applies a statewide sales and use tax with limited local variation.
Official source: Maryland Sales and Use Tax

Massachusetts

Massachusetts imposes a statewide sales tax (generally no local sales taxes).
Official source: Massachusetts Sales and Use Tax

Michigan

Michigan imposes a statewide sales tax and a complementary use tax.
Official source: Michigan Sales and Use Tax

Minnesota

Minnesota applies a state sales tax and allows local sales taxes in many areas.
Official source: Minnesota Sales Tax

Mississippi

Mississippi imposes a statewide sales tax and taxes certain services.
Official source: Mississippi Sales Tax

Missouri

Missouri allows state, county, and city sales taxes.
Official source: Missouri Sales Tax

Montana

Montana does not impose a statewide sales tax.
Official source: Montana Department of Revenue

Nebraska

Nebraska applies a state sales tax with local option taxes.
Official source: Nebraska Sales and Use Tax

Nevada

Nevada applies a combined state and local sales tax system.
Official source: Nevada Sales and Use Tax

New Hampshire

New Hampshire does not impose a general sales tax.
Official source: New Hampshire Department of Revenue Administration

New Jersey

New Jersey imposes a statewide sales tax with limited reduced-rate zones.
Official source: New Jersey Sales and Use Tax

New Mexico

New Mexico applies a Gross Receipts Tax rather than a traditional sales tax.
Official source: New Mexico Gross Receipts Tax

New York

New York imposes a state sales tax and allows local sales taxes.
Official source: New York Sales Tax

North Carolina

North Carolina applies a statewide sales tax with local additions.
Official source: North Carolina Sales and Use Tax

North Dakota

North Dakota allows state and local sales taxes.
Official source: North Dakota Sales Tax

Ohio

Ohio applies a state sales tax and allows county sales taxes.
Official source: Ohio Sales and Use Tax

Oklahoma

Oklahoma uses a combined state and local sales tax structure.
Official source: Oklahoma Sales Tax

Oregon

Oregon does not impose a statewide sales tax.
Official source: Oregon Department of Revenue

Pennsylvania

Pennsylvania applies a statewide sales tax with local additions in some areas.
Official source: Pennsylvania Sales and Use Tax

Rhode Island

Rhode Island imposes a statewide sales tax.
Official source: Rhode Island Sales and Use Tax

South Carolina

South Carolina allows state and local sales taxes.
Official source: South Carolina Sales and Use Tax

South Dakota

South Dakota applies a state sales tax and allows municipal sales taxes.
Official source: South Dakota Sales and Use Tax

Tennessee

Tennessee has a high combined sales tax rate due to local taxes.
Official source: Tennessee Sales and Use Tax

Texas

Texas applies a statewide sales tax and allows local option taxes, administered by the Texas Comptroller.
Official source: Texas Sales and Use Tax

Utah

Utah imposes a statewide sales tax with local components.
Official source: Utah Sales Tax

Vermont

Vermont applies a statewide sales tax and certain local option taxes in limited cases.
Official source: Vermont Sales and Use Tax

Virginia

Virginia imposes a statewide sales tax with regional variations.
Official source: Virginia Sales and Use Tax

Washington

Washington applies a state sales tax and significant local taxes.
Official source: Washington Sales and Use Tax

West Virginia

West Virginia applies a statewide sales tax with limited local taxes.
Official source: West Virginia Sales and Use Tax

Wisconsin

Wisconsin applies a state sales tax and county sales taxes.
Official source: Wisconsin Sales Tax

Wyoming

Wyoming imposes a statewide sales tax and allows local option taxes.
Official source: Wyoming Sales and Use Tax

District of Columbia

Washington, D.C. imposes a sales tax separate from U.S. states.
Official source: District of Columbia Sales and Use Tax

Final Note

Sales and use tax rules, exemptions, and local rates can change. For the most accurate and current information, always confirm details directly with the official resources linked above.

Tools

Tool for looking sales tax rate by address

States and local sales tax calculator