Sales tax by state

California has the highest statewide sales tax rate, at 7.25%. Five states have no statewide sales tax: Alaska, Delaware, Montana, New Hampshire and Oregon. Source: State revenue departments, State sales tax laws, 2026.

These are statewide rates in effect on October 23, 2026, checked against each state’s revenue department. Most states also let cities and counties add their own sales taxes, so the rate at the register is often higher than the state rate. The table of state details notes the main exceptions and any changes already scheduled.

50 ranked states; DC and Puerto Rico appear as reference rows where the source supplies them. Highest does not mean best.

Lowest state estimate 0% 5 states
Highest state estimate 7.25% California
California: 7.25% Indiana: 7% Mississippi: 7% Rhode Island: 7% Tennessee: 7% Minnesota: 6.875% Nevada: 6.85% New Jersey: 6.625% Arkansas: 6.5% Kansas: 6.5% Washington: 6.5% Connecticut: 6.35% Illinois: 6.25% Massachusetts: 6.25% Texas: 6.25% Utah: 6.1% Florida: 6% Idaho: 6% Iowa: 6% Kentucky: 6% Maryland: 6% Michigan: 6% Pennsylvania: 6% South Carolina: 6% Vermont: 6% West Virginia: 6% Ohio: 5.75% Arizona: 5.6% Maine: 5.5% Nebraska: 5.5% Virginia: 5.3% Louisiana: 5% North Dakota: 5% Wisconsin: 5% New Mexico: 4.875% North Carolina: 4.75% Oklahoma: 4.5% Missouri: 4.225% South Dakota: 4.2% Alabama: 4% Georgia: 4% Hawaii: 4% New York: 4% Wyoming: 4% Colorado: 2.9% Alaska: 0% Delaware: 0% Montana: 0% New Hampshire: 0% Oregon: 0%
Each dot is a state. The scale runs from the lowest to highest estimate; intervals are not shown here. Read about uncertainty.

The 10 states with the highest sales tax rates

  1. California: 7.25%
  2. Indiana: 7%
  3. Mississippi: 7%
  4. Rhode Island: 7%
  5. Tennessee: 7%
  6. Minnesota: 6.875%
  7. Nevada: 6.85%
  8. New Jersey: 6.625%
  9. Arkansas: 6.5%
  10. Kansas: 6.5%

The 10 states with the lowest sales tax rates

  1. Alaska: 0%
  2. Delaware: 0%
  3. Montana: 0%
  4. New Hampshire: 0%
  5. Oregon: 0%
  6. Colorado: 2.9%
  7. Alabama: 4%
  8. Georgia: 4%
  9. Hawaii: 4%
  10. New York: 4%

State distribution and comparisons

The middle of the 50-state distribution is 6%: the average of the 25th and 26th ordered state estimates. This treats each state equally, so it answers a different question from a population-weighted national estimate.

Do high sales tax rates mean high state tax collections?

These states’ ranks change the most between state sales tax rate and state tax collections per person. These comparisons identify different questions worth investigating; a rank gap does not measure a causal effect or a statistical difference between unlike units.

StateState sales tax rateState tax collections per person
Hawaii4% · #40$7,703 · #2
Delaware0% · #46$6,557 · #8
Tennessee7% · #2$3,496 · #37

Inspect these states, definitions and pairwise differences.

The state-by-state view

Download table

Ranked among 50 states; District of Columbia shown for reference. Rank 1 = highest value.

State sales tax rate · October 23, 2026 · Percent
RankState / jurisdictionValue90% margin of errorDifference from previous rank
1California7.25%Not publishedNot a survey test
2Indiana7%Not publishedNot a survey test
2Mississippi7%Not publishedNot a survey test
2Rhode Island7%Not publishedNot a survey test
2Tennessee7%Not publishedNot a survey test
6Minnesota6.875%Not publishedNot a survey test
7Nevada6.85%Not publishedNot a survey test
8New Jersey6.625%Not publishedNot a survey test
9Arkansas6.5%Not publishedNot a survey test
9Kansas6.5%Not publishedNot a survey test
9Washington6.5%Not publishedNot a survey test
12Connecticut6.35%Not publishedNot a survey test
13Illinois6.25%Not publishedNot a survey test
13Massachusetts6.25%Not publishedNot a survey test
13Texas6.25%Not publishedNot a survey test
16Utah6.1%Not publishedNot a survey test
17Florida6%Not publishedNot a survey test
17Idaho6%Not publishedNot a survey test
17Iowa6%Not publishedNot a survey test
17Kentucky6%Not publishedNot a survey test
17Maryland6%Not publishedNot a survey test
17Michigan6%Not publishedNot a survey test
17Pennsylvania6%Not publishedNot a survey test
17South Carolina6%Not publishedNot a survey test
17Vermont6%Not publishedNot a survey test
17West Virginia6%Not publishedNot a survey test
27Ohio5.75%Not publishedNot a survey test
28Arizona5.6%Not publishedNot a survey test
29Maine5.5%Not publishedNot a survey test
29Nebraska5.5%Not publishedNot a survey test
31Virginia5.3%Not publishedNot a survey test
32Louisiana5%Not publishedNot a survey test
32North Dakota5%Not publishedNot a survey test
32Wisconsin5%Not publishedNot a survey test
35New Mexico4.875%Not publishedNot a survey test
36North Carolina4.75%Not publishedNot a survey test
37Oklahoma4.5%Not publishedNot a survey test
38Missouri4.225%Not publishedNot a survey test
39South Dakota4.2%Not publishedNot a survey test
40Alabama4%Not publishedNot a survey test
40Georgia4%Not publishedNot a survey test
40Hawaii4%Not publishedNot a survey test
40New York4%Not publishedNot a survey test
40Wyoming4%Not publishedNot a survey test
45Colorado2.9%Not publishedNot a survey test
46Alaska0%Not publishedNot a survey test
46Delaware0%Not publishedNot a survey test
46Montana0%Not publishedNot a survey test
46New Hampshire0%Not publishedNot a survey test
46Oregon0%Not publishedNot a survey test
Ref.District of ColumbiaNot ranked among states6%Not publishedReference jurisdiction

50 states plus 1 reference row.

State details and scheduled changes

StateNowNext changeNotes
Alabama4%None announced
Alaska0%None announcedNo state sales tax; more than 100 local governments levy their own.
Arizona5.6%None announcedTransaction privilege tax: 5% plus 0.6% for education through June 30, 2041.
Arkansas6.5%None announced
California7.25%None announced6% state rate plus a 1.25% local rate that applies everywhere; district taxes add more.
Colorado2.9%None announced
Connecticut6.35%None announcedHigher rates for meals and luxury goods; no local sales taxes.
Delaware0%None announcedNo sales tax; businesses pay a gross receipts tax instead.
Florida6%None announced
Georgia4%None announced
Hawaii4%None announcedGeneral excise tax on businesses rather than a sales tax; counties add up to 0.5%.
Idaho6%None announced
Illinois6.25%None announcedThe state grocery tax ended on January 1, 2026.
Indiana7%None announcedNo local sales taxes.
Iowa6%None announced
Kansas6.5%None announced
Kentucky6%None announcedNo local sales taxes.
Louisiana5%4.75% on Jan. 1, 2030Raised from 4.45% on January 1, 2025; scheduled to fall to 4.75% on January 1, 2030.
Maine5.5%None announced
Maryland6%None announcedA 3% rate applies to some data and IT services since July 1, 2025.
Massachusetts6.25%None announced
Michigan6%None announced
Minnesota6.875%None announced
Mississippi7%None announcedGroceries taxed at 5% since July 1, 2025.
Missouri4.225%None announced
Montana0%None announcedNo general sales tax; lodging, rental cars and some resort areas are taxed.
Nebraska5.5%None announced
Nevada6.85%None announced
New Hampshire0%None announcedNo general sales tax; meals, rooms and car rentals are taxed at 8.5%.
New Jersey6.625%None announced
New Mexico4.875%None announcedGross receipts tax on businesses rather than a sales tax; local rates add more.
New York4%None announced
North Carolina4.75%None announced
North Dakota5%None announced
Ohio5.75%None announced
Oklahoma4.5%None announced
Oregon0%None announcedNo general sales tax.
Pennsylvania6%None announcedAllegheny County adds 1% and Philadelphia 2%.
Rhode Island7%None announced
South Carolina6%None announced
South Dakota4.2%4.5% on July 1, 2027Scheduled to return to 4.5% on July 1, 2027, when a temporary cut expires.
Tennessee7%None announcedGroceries are taxed at a lower rate.
Texas6.25%None announcedLocal taxes can add up to 2%.
Utah6.1%None announced4.85% state rate plus 1.25% in local rates that apply everywhere.
Vermont6%None announced
Virginia5.3%None announced4.3% state rate plus a 1% local rate that applies everywhere; some regions add more.
Washington6.5%None announcedMany services became taxable on October 1, 2025.
West Virginia6%None announced
Wisconsin5%None announced
Wyoming4%None announced

Common questions

Which states have no sales tax?

Alaska, Delaware, Montana, New Hampshire and Oregon have no statewide sales tax. Alaska lets local governments levy their own, and Delaware taxes businesses’ gross receipts instead.

Which state has the highest sales tax?

California, at 7.25% statewide. Because local taxes vary, the highest combined rate a shopper pays can be in a different state.

How much do states collect in taxes per person?

See state tax collections per person, which adds up income, sales, property and all other state taxes.

What this ranking measures

The general statewide sales tax rate in effect on October 23, 2026. For California, Utah and Virginia, it includes the local add-on that applies in every part of the state.

The statewide rate only. Most states also allow cities and counties to add their own sales taxes, so the rate at the register is often higher. Hawaii and New Mexico tax businesses’ gross receipts instead of levying a sales tax on buyers.

The size of the gap

The difference between the highest and lowest state estimates is 7.25 percentage points. There is no national sales tax.

How much should you read into a rank?

These are legal rates, not estimates, so no margin of error applies. Each rate was checked against the state revenue department or statute on October 23, 2026; the source for each state is in the CSV download. “Not published” means uncertainty is not quantified here, not that the estimates are exact.

Ranks use the full precision of the source file, so only truly equal values share a rank (1, 2, 2, 4).

Keep exploring

Read the ranking methodology.

Explore the same states in a side-by-side comparison, or combine this measure with others in the custom ranking tool.

Source and method

Producer
State revenue departments
Product / file
State sales tax laws · State sales tax laws, compiled October 23, 2026
Period
October 23, 2026
Unit
Percent
Calculation
Statewide general sales tax rate in effect on October 23, 2026, plus any local rate levied in every locality (California 1.25%, Utah 1.25%, Virginia 1%). States without a general sales tax are 0%. Rank = 1 + number of eligible jurisdictions with a higher value.
Coverage
The 50 states are ranked. Washington, D.C., can be added with the toggle above the table; Puerto Rico is shown for reference only, where the source covers it.
Cadence
Changes by law; we recheck rates on January 1 and July 1. Rates rechecked on January 1, 2027.
Independence
Rank the States is independent. The agencies that produce the source data do not endorse these rankings.

Download, cite, or embed

Download the default full table (CSV) or use the download above for the table’s current filter and order. Data dictionary and source metadata

Updates and corrections

Last updated Oct. 23, 2026. Earlier editions stay available on the data page, and every change is listed in the update log. If a number or definition looks wrong, report an error with the state, value, and source you checked.

Related rankings

State distributions: each mark is one state, from lowest to highest. Each row uses its own scale.

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