| Alabama AL |
4.00% |
5.46% |
9.46% |
8.00% |
State rate is 4.00%. Local city/county taxes average 5.46%. |
| Alaska AK |
0.00% |
1.82% |
1.82% |
7.85% |
No state sales tax. Municipalities may levy local sales tax up to 7.85% (average 1.82%). |
| Arizona AZ |
5.60% |
2.94% |
8.54% |
5.30% |
Transaction Privilege Tax (TPT) base is 5.60% with average 2.94% local tax. |
| Arkansas AR |
6.50% |
2.98% |
9.48% |
6.125% |
State rate is 6.50%. Local city and county taxes average 2.98%. |
| California CA |
7.25% |
1.78% |
9.03% |
5.25% |
Mandatory statewide base is 7.25% (6.00% state + 1.25% local). District taxes average 1.78% (combined up to 11.25%). |
| Colorado CO |
2.90% |
4.99% |
7.89% |
9.10% |
Base state rate is 2.90%. Home-rule cities and special districts average 4.99% local tax. |
| Connecticut CT |
6.35% |
0.00% |
6.35% |
0.00% |
Uniform statewide rate of 6.35%. No local sales taxes. |
| Delaware DE |
0.00% |
0.00% |
0.00% |
0.00% |
Delaware does not impose any state or local sales tax. |
| District of Columbia DC |
6.00% |
0.00% |
6.00% |
0.00% |
Standard general sales tax in DC is 6.00%. |
| Florida FL |
6.00% |
0.98% |
6.98% |
2.00% |
State rate is 6.00%. Discretionary county surtaxes average 0.98% (up to 8.00% total). |
| Georgia GA |
4.00% |
3.56% |
7.56% |
5.00% |
State rate is 4.00%. County and city local option sales taxes average 3.56%. |
| Hawaii HI |
4.00% |
0.50% |
4.50% |
0.50% |
General Excise Tax (GET) rate is 4.00% with a county surcharge of 0.50% (4.50% total). |
| Idaho ID |
6.00% |
0.03% |
6.03% |
3.00% |
State rate is 6.00%. Resort cities may charge an additional local tax. |
| Illinois IL |
6.25% |
2.73% |
8.98% |
4.75% |
Base state rate is 6.25%. Municipalities, counties, and transit authorities average 2.73% (Chicago is 10.25%). |
| Indiana IN |
7.00% |
0.00% |
7.00% |
0.00% |
Uniform statewide sales tax of 7.00%. No local sales taxes. |
| Iowa IA |
6.00% |
0.94% |
6.94% |
1.00% |
State rate is 6.00%. Local Option Sales Tax (LOST) is up to 1.00% (average 0.94%). |
| Kansas KS |
6.50% |
2.21% |
8.71% |
4.25% |
State rate is 6.50%. County and city local taxes average 2.21%. |
| Kentucky KY |
6.00% |
0.00% |
6.00% |
0.00% |
Uniform statewide sales tax rate of 6.00%. No local sales taxes. |
| Louisiana LA |
5.00% |
5.13% |
10.13% |
7.00% |
State rate is 5.00% (updated Jan 2025). Parish and municipal local taxes average 5.13% (10.13% combined). |
| Maine ME |
5.50% |
0.00% |
5.50% |
0.00% |
Uniform statewide sales tax of 5.50%. No local sales taxes. |
| Maryland MD |
6.00% |
0.00% |
6.00% |
0.00% |
Uniform statewide sales tax of 6.00%. No local sales taxes. |
| Massachusetts MA |
6.25% |
0.00% |
6.25% |
0.00% |
Uniform statewide rate of 6.25%. No local general sales taxes. |
| Michigan MI |
6.00% |
0.00% |
6.00% |
0.00% |
Uniform statewide sales tax of 6.00%. No local sales taxes. |
| Minnesota MN |
6.875% |
1.26% |
8.135% |
3.00% |
Base state rate is 6.875%. Metro and municipal local taxes average 1.26% (Minneapolis is 9.025%). |
| Mississippi MS |
7.00% |
0.06% |
7.06% |
1.00% |
State rate is 7.00%. Selected cities charge up to 1.00% local tax (average 0.06%). |
| Missouri MO |
4.225% |
4.215% |
8.44% |
6.25% |
State rate is 4.225%. Combined local municipal, county, and district taxes average 4.215% (8.44% total). |
| Montana MT |
0.00% |
0.00% |
0.00% |
3.00% |
No general state sales tax. Selected resort communities levy up to 3.00% local resort tax. |
| Nebraska NE |
5.50% |
1.48% |
6.98% |
2.00% |
State rate is 5.50%. City and county local taxes average 1.48% (up to 2.00%). |
| Nevada NV |
6.85% |
1.39% |
8.24% |
1.53% |
State rate is 6.85%. County local taxes average 1.39% (Clark County / Las Vegas is 8.375%). |
| New Hampshire NH |
0.00% |
0.00% |
0.00% |
0.00% |
New Hampshire does not impose a general state or local sales tax. |
| New Jersey NJ |
6.625% |
0.00% |
6.625% |
3.313% |
Standard statewide rate is 6.625% with no local surtax (qualified Urban Enterprise Zones charge 3.3125%). |
| New Mexico NM |
4.875% |
2.80% |
7.675% |
4.563% |
Gross Receipts Tax (GRT) state base is 4.875% with an average local rate of 2.80% (7.675% combined). |
| New York NY |
4.00% |
4.54% |
8.54% |
4.875% |
State rate is 4.00%. Local county and city taxes average 4.54% (New York City combined is 8.875%). |
| North Carolina NC |
4.75% |
2.35% |
7.10% |
3.50% |
State rate is 4.75%. County and transit sales taxes average 2.35% (7.10% combined). |
| North Dakota ND |
5.00% |
2.09% |
7.09% |
3.75% |
State rate is 5.00%. City and county local taxes average 2.09%. |
| Ohio OH |
5.75% |
1.54% |
7.29% |
2.25% |
State rate is 5.75%. County and regional transit authority local taxes average 1.54%. |
| Oklahoma OK |
4.50% |
4.56% |
9.06% |
7.00% |
State rate is 4.50%. Municipal and county local taxes average 4.56% (9.06% combined). |
| Oregon OR |
0.00% |
0.00% |
0.00% |
0.00% |
Oregon does not impose any state or local general sales tax. |
| Pennsylvania PA |
6.00% |
0.34% |
6.34% |
2.00% |
State rate is 6.00%. Philadelphia adds 2.00% (8.00% total); Allegheny County adds 1.00% (7.00% total). |
| Rhode Island RI |
7.00% |
0.00% |
7.00% |
0.00% |
Uniform statewide rate of 7.00%. No local sales taxes. |
| South Carolina SC |
6.00% |
1.49% |
7.49% |
3.00% |
State rate is 6.00%. Local option county taxes average 1.49% (can reach 9.00%). |
| South Dakota SD |
4.20% |
1.91% |
6.11% |
4.50% |
State rate is 4.20%. Municipalities average 1.91% local sales tax. |
| Tennessee TN |
7.00% |
2.61% |
9.61% |
2.75% |
State rate is 7.00%. Local county and city taxes average 2.61% (combined up to 9.75%). |
| Texas TX |
6.25% |
1.95% |
8.20% |
2.00% |
State rate is 6.25%. Cities, counties, and transit authorities can add up to 2.00% (max 8.25%). |
| Utah UT |
6.10% |
1.32% |
7.42% |
4.70% |
Mandatory statewide base is 6.10% (4.85% state + 1.25% local). Additional local taxes average 1.32% (7.42% combined). |
| Vermont VT |
6.00% |
0.43% |
6.43% |
1.00% |
State rate is 6.00%. Selected municipalities levy a 1.00% local option tax (average 0.43%). |
| Virginia VA |
5.30% |
0.47% |
5.77% |
2.70% |
Mandatory statewide base is 5.30% (4.30% state + 1.00% local). Regional and local surtaxes average 0.47% (5.77% combined). |
| Washington WA |
6.50% |
3.07% |
9.57% |
4.20% |
State rate is 6.50%. Local city, county, and transit taxes average 3.07% (Seattle is 10.35%). |
| West Virginia WV |
6.00% |
0.60% |
6.60% |
1.40% |
State rate is 6.00%. Municipalities with home rule levy up to 1.40% local tax (average 0.60%). |
| Wisconsin WI |
5.00% |
0.72% |
5.72% |
2.90% |
State rate is 5.00%. County and city taxes average 0.72% (Milwaukee total is 7.90%). |
| Wyoming WY |
4.00% |
1.39% |
5.39% |
3.00% |
State rate is 4.00%. County general and specific purpose local taxes average 1.39%. |