How sales tax works
Sales tax is a percentage added to the price of taxable goods and some services at checkout. Unlike income tax, it is levied by the state and often by cities, counties and special districts, which is why rates can differ from one block to the next. The formula is straightforward:
Total = price × (1 + combined rate)
The calculator above adds the state rate to the average local rate for your state. The figures are the Tax Foundation’s midyear 2026 rates, which weight local rates by population. If you know the exact combined rate for your address, type it into the override field for a precise answer.
What is taxed, and what is not
- Groceries. Most states exempt or reduce the tax on unprepared food. A few, such as Mississippi, tax groceries at the full rate, while others tax them at a reduced rate.
- Clothing. Some states exempt clothing under a price cap (New York exempts clothing and footwear under $110 from the state portion), and others exempt it entirely (Pennsylvania, New Jersey, Minnesota).
- Prescription drugs. Exempt in nearly every state with a sales tax.
- Services. Most states tax goods more than services, but services such as repairs, digital subscriptions or admissions may be taxable depending on the state.
- Online purchases. Treated like in-store purchases once the seller collects the tax for your state.
Because treatment varies, treat the result as a general estimate for taxable merchandise.
2026 sales tax rates for every state
| State | State rate | Avg. local rate | Combined avg. | Max. local rate |
|---|---|---|---|---|
| Alabama | 4.00% | 5.46% | 9.46% | 8.00% |
| Alaska | 0.00% | 1.82% | 1.82% | 7.85% |
| Arizona | 5.60% | 2.94% | 8.54% | 5.30% |
| Arkansas | 6.50% | 2.98% | 9.48% | 6.13% |
| California | 7.25% | 1.78% | 9.03% | 5.25% |
| Colorado | 2.90% | 4.99% | 7.89% | 9.10% |
| Connecticut | 6.35% | 0.00% | 6.35% | 0.00% |
| Delaware | 0.00% | 0.00% | 0.00% | 0.00% |
| District of Columbia | 6.00% | 0.00% | 6.00% | 0.00% |
| Florida | 6.00% | 0.98% | 6.98% | 2.00% |
| Georgia | 4.00% | 3.56% | 7.56% | 5.00% |
| Hawaii | 4.00% | 0.50% | 4.50% | 0.50% |
| Idaho | 6.00% | 0.03% | 6.03% | 3.00% |
| Illinois | 6.25% | 2.73% | 8.98% | 4.75% |
| Indiana | 7.00% | 0.00% | 7.00% | 0.00% |
| Iowa | 6.00% | 0.94% | 6.94% | 1.00% |
| Kansas | 6.50% | 2.21% | 8.71% | 4.25% |
| Kentucky | 6.00% | 0.00% | 6.00% | 0.00% |
| Louisiana | 5.00% | 5.13% | 10.13% | 7.00% |
| Maine | 5.50% | 0.00% | 5.50% | 0.00% |
| Maryland | 6.00% | 0.00% | 6.00% | 0.00% |
| Massachusetts | 6.25% | 0.00% | 6.25% | 0.00% |
| Michigan | 6.00% | 0.00% | 6.00% | 0.00% |
| Minnesota | 6.88% | 1.26% | 8.14% | 3.00% |
| Mississippi | 7.00% | 0.06% | 7.06% | 1.00% |
| Missouri | 4.23% | 4.22% | 8.45% | 6.25% |
| Montana | 0.00% | 0.00% | 0.00% | 0.00% |
| Nebraska | 5.50% | 1.48% | 6.98% | 2.00% |
| Nevada | 6.85% | 1.39% | 8.24% | 1.53% |
| New Hampshire | 0.00% | 0.00% | 0.00% | 0.00% |
| New Jersey | 6.63% | 0.00% | 6.63% | 3.31% |
| New Mexico | 4.88% | 2.80% | 7.68% | 4.56% |
| New York | 4.00% | 4.54% | 8.54% | 4.88% |
| North Carolina | 4.75% | 2.35% | 7.10% | 3.50% |
| North Dakota | 5.00% | 2.09% | 7.09% | 3.75% |
| Ohio | 5.75% | 1.54% | 7.29% | 2.25% |
| Oklahoma | 4.50% | 4.56% | 9.06% | 7.00% |
| Oregon | 0.00% | 0.00% | 0.00% | 0.00% |
| Pennsylvania | 6.00% | 0.34% | 6.34% | 2.00% |
| Rhode Island | 7.00% | 0.00% | 7.00% | 0.00% |
| South Carolina | 6.00% | 1.49% | 7.49% | 3.00% |
| South Dakota | 4.20% | 1.91% | 6.11% | 4.50% |
| Tennessee | 7.00% | 2.61% | 9.61% | 2.75% |
| Texas | 6.25% | 1.95% | 8.20% | 2.00% |
| Utah | 6.10% | 1.32% | 7.42% | 4.70% |
| Vermont | 6.00% | 0.43% | 6.43% | 1.00% |
| Virginia | 5.30% | 0.47% | 5.77% | 2.70% |
| Washington | 6.50% | 3.07% | 9.57% | 4.20% |
| West Virginia | 6.00% | 0.60% | 6.60% | 1.40% |
| Wisconsin | 5.00% | 0.72% | 5.72% | 2.90% |
| Wyoming | 4.00% | 1.39% | 5.39% | 3.00% |
Rates from the Tax Foundation’s State and Local Sales Tax Rates, Midyear 2026. Local averages are weighted by population and may not reflect your exact location.
Sales tax versus income tax when comparing states
A state with no income tax often makes up for it with higher sales or property taxes. When deciding where to live or work, compare both. Our state tax comparison shows the income-tax side of the picture, and this page shows the sales-tax side. For a typical household, income tax usually matters more than sales tax, but spending habits change the answer.