Last verified: October 12, 2026 · By StateWise Research Desk · 51 jurisdictions · Every figure below was checked against an official .gov source — the state’s own department of revenue or taxation.
Statewide base sales tax rates for all 50 states and the District of Columbia in one comparison table. This is the state rate only — cities and counties usually add their own local taxes on top, so the rate you actually pay at the register is often higher.
Key takeaways
- Highest statewide base rate: California at 7.25%. Indiana, Mississippi, Rhode Island and Tennessee are next at 7%.
- Lowest statewide rate: Colorado at 2.9%.
- Five states have no statewide sales tax at all: Alaska, Delaware, Montana, New Hampshire and Oregon.
- No state changed its statewide base rate during 2026. Three have scheduled future changes: South Dakota (back to 4.5% on July 1, 2027), Louisiana (down to 4.75% on Jan 1, 2030) and D.C. (a planned rise to 7% was postponed).
In 2026, 46 states plus D.C. levy a statewide sales tax, from 2.9% in Colorado to 7.25% in California. Five states — Alaska, Delaware, Montana, New Hampshire and Oregon — have no statewide sales tax. No state changed its base rate during 2026.
Rates cross-checked against each state’s department of revenue / taxation.
| Effective | Next change | Notes & Source | ||
|---|---|---|---|---|
| Alabama NO CHANGE | 4% | — | — | Local county/municipal taxes (0.10%–5%) may be added; special rates for autos, machinery, farm equipment and vending food. Alabama DOR |
| Alaska NO STATE TAX | 0% (no statewide tax) | — | — | Local boroughs and municipalities may levy their own sales taxes; not state-administered. Alaska DCRA |
| Arizona NO CHANGE | 5.6% | — | — | Called “transaction privilege tax” (TPT), not a sales tax; counties and cities add their own rates. Arizona DOR |
| Arkansas NO CHANGE | 6.5% | July 1, 2013 | — | Cities and counties add local taxes; sales and use tax rates are identical. Arkansas DFA |
| California NO CHANGE | 7.25% | January 1, 2017 | — | 6.00% state + 1.00% local jurisdiction + 0.25% local transportation fund; voter-approved district taxes are local add-ons. California CDTFA |
| Colorado NO CHANGE | 2.9% | — | — | No 2026 statewide rate change; state vendor service fee eliminated Jan 1, 2026 (a collection discount, not a rate change); local add-ons apply. Colorado DOR |
| Connecticut NO CHANGE | 6.35% | July 1, 2011 | — | Reduced rates for some categories (e.g. 1% computer/data processing services; 7.75% luxury motor vehicles). Connecticut DRS |
| Delaware NO STATE TAX | 0% (no sales tax) | — | — | No state or local sales tax; Delaware levies a gross receipts tax on sellers instead (not collected from buyers). Delaware DOR |
| District of Columbia NO CHANGE | 6% | — | Increase to 7% postponed — 6% holds through Sept 30, 2027 | Higher category rates: 10% restaurant food/drink, 10.25% rental cars, 15.95% hotel, 18% parking. D.C. OTR |
| Florida NO CHANGE | 6% | — | — | County discretionary sales surtaxes (0.5%–2%) are local add-ons; special rates for mobile homes, amusement machines and electricity. Florida DOR |
| Georgia NO CHANGE | 4% | April 1, 1989 | — | Local add-ons; combined county rates vary, up to ~9% in some areas. Georgia DOR |
| Hawaii NO CHANGE | 4% | — | — | General Excise Tax (GET), levied on businesses not customers; 0.5% county surcharges stack on the 4% base. Hawaii DOR |
| Idaho NO CHANGE | 6% | October 1, 2006 | — | No county sales tax; resort cities may add up to 3% local option. Idaho Tax Commission |
| Illinois NO CHANGE | 6.25% | January 1, 1990 | — | 1% statewide grocery tax eliminated Jan 1, 2026; cities/counties may impose a 1% local grocery tax by ordinance. Illinois DOR |
| Indiana NO CHANGE | 7% | April 1, 2008 | — | No local sales taxes — flat 7% statewide; groceries and prescription drugs exempt. Indiana DOR |
| Iowa NO CHANGE | 6% | July 1, 2008 | — | 1% SAVE earmark extended through 2050; local option up to 1%; groceries exempt. Iowa DOR |
| Kansas NO CHANGE | 6.5% | July 1, 2015 | — | Groceries at 0% state rate since Jan 1, 2025; prepared food, alcohol and tobacco still 6.5%; local add-ons apply. Kansas DOR |
| Kentucky NO CHANGE | 6% | 1990 | — | No local sales and use taxes — flat 6% statewide; groceries and prescription drugs exempt. Kentucky DOR |
| Louisiana NO CHANGE | 5% | January 1, 2025 | Drops to 4.75% on Jan 1, 2030 (5% in effect only through Dec 31, 2029) | Parishes and municipalities add local taxes; average combined rates among the highest in the U.S. Louisiana DOR |
| Maine NO CHANGE | 5.5% | October 1, 2013 | — | No local sales tax — flat 5.5%; higher rates: prepared food 8%, lodging 9%, auto rental 10%; Service Provider Tax repealed Jan 1, 2026. Maine Revenue |
| Maryland NO CHANGE | 6% | January 3, 2008 | — | Flat statewide; no general local sales taxes. Separate rates: 9% alcohol/cannabis, 11.5% vehicle rentals, 12% vaping devices. Maryland Comptroller |
| Massachusetts NO CHANGE | 6.25% | August 1, 2009 | — | No local sales taxes; 0.75% local-option meals excise; clothing up to $175 exempt. Mass DOR |
| Michigan NO CHANGE | 6% | May 1, 1994 | — | Flat statewide; no local sales taxes; home-heating fuels 4%. Michigan Treasury |
| Minnesota NO CHANGE | 6.875% | July 1, 2009 | — | Cities/counties may add local taxes; all clothing exempt; 0.375% Legacy portion expires June 30, 2034. Minnesota DOR |
| Mississippi NO CHANGE | 7% | June 1, 1992 | — | Reduced rates: groceries 5%, autos 5%, farm equipment 1.5%; local general-retail add-ons rare. Mississippi DOR |
| Missouri NO CHANGE | 4.225% | — | — | 3.0% general + 1.0% education + 0.125% conservation + 0.1% parks/soils; reduced 1.225% on food; local add-ons apply. Missouri DOR |
| Montana NO STATE TAX | 0% (no statewide tax) | — | — | No general sales/use tax; resort-area local option up to 3%; selective lodging and rental-vehicle taxes. Montana DOR |
| Nebraska NO CHANGE | 5.5% | — | — | Cities may add 0.5%–2% local option. Nebraska DOR |
| Nevada NO CHANGE | 6.85% | — | — | Minimum statewide rate; counties add optional taxes (Clark County 8.375%); groceries and prescriptions exempt. Nevada DOR |
| New Hampshire NO STATE TAX | 0% (no sales tax) | — | — | No general sales tax; separate 8.5% Meals & Rooms tax and 7% Communications Services Tax. NH DRA |
| New Jersey NO CHANGE | 6.625% | January 1, 2018 | — | No county/city add-ons; Urban Enterprise Zone retailers charge 3.3125% on eligible sales. NJ Treasury |
| New Mexico NO CHANGE | 4.875% | July 1, 2024 | — | Gross Receipts Tax (GRT), imposed on the seller not the buyer; local-option GRT layers on top. NM Tax & Revenue |
| New York NO CHANGE | 4% | — | — | County/city rates add up to 4.875% (NYC combined 8.875%); clothing under $110 exempt from state tax. NY Tax Dept |
| North Carolina NO CHANGE | 4.75% | July 1, 2011 | — | Local 2.00–2.25% plus 0.50% transit in some counties; state base unchanged. NC DOR |
| North Dakota NO CHANGE | 5% | — | — | Cities/counties may add local taxes; 7% on alcohol and 3% on farm machinery/mobile homes in lieu of the 5%. ND Tax Dept |
| Ohio NO CHANGE | 5.75% | — | — | Counties and transit authorities add up to 3%; combined state+local capped at 8.75% by statute. Ohio DOR |
| Oklahoma NO CHANGE | 4.5% | May 1, 1990 | — | Cities and counties layer their own taxes (average combined ~8.98%). Oklahoma Tax Commission |
| Oregon NO STATE TAX | 0% (no sales tax) | — | — | No general statewide or local sales/use tax; vehicle use tax applies to new vehicles bought out of state. Oregon DOR |
| Pennsylvania NO CHANGE | 6% | — | — | +1% in Allegheny County, +2% in Philadelphia (statewide maximum combined 8%). PA DOR |
| Rhode Island NO CHANGE | 7% | — | — | Flat 7% statewide — no local add-ons. RI DOR |
| South Carolina NO CHANGE | 6% | — | — | Groceries exempt from the state rate; counties may add up to ~3% local option. SC DOR |
| South Dakota NO CHANGE | 4.2% | July 1, 2023 | Reverts to 4.5% on July 1, 2027 (sunset clause) | Municipalities may add 1–2% sales tax plus 1% gross receipts tax on lodging/food/alcohol; no grocery exemption. SD DOR |
| Tennessee NO CHANGE | 7% | — | — | Groceries at a reduced 4% state rate; local add-ons up to 2.75% (max combined 9.75%). TN DOR |
| Texas NO CHANGE | 6.25% | — | — | Local jurisdictions may add up to 2% (max combined 8.25%); groceries and most OTC drugs exempt. Texas Comptroller |
| Utah NO CHANGE | 4.85% | April 1, 2019 | — | Grocery food at a reduced 1.75% state rate; mandatory local options mean the floor combined rate is 6.1%. Utah Tax Commission |
| Vermont NO CHANGE | 6% | — | — | Municipalities may add 1% local option; food and clothing exempt. VT Tax Dept |
| Virginia NO CHANGE | 5.3% | — | — | 4.3% state + 1.0% local option levied statewide; +0.7% regional tax in parts (6.0% there); groceries at 1% since Jan 1, 2023. Virginia Tax |
| Washington NO CHANGE | 6.5% | — | — | Local add-ons 0.5%–3% (combined 7%–10%+); food and groceries exempt. WA DOR |
| West Virginia NO CHANGE | 6% | — | — | Municipalities may add 1% (combined 7%); several added theirs during 2026 (state rate unchanged). WV Tax Division |
| Wisconsin NO CHANGE | 5% | — | — | 0.5% county tax in most counties; Milwaukee +2% city tax; groceries and prescriptions exempt. WI DOR |
| Wyoming NO CHANGE | 4% | — | — | County “5th penny” 1% in most counties (typical combined 5%); groceries and prescriptions exempt. WY DOR |
51 jurisdictions
Frequently asked questions
Which states have no sales tax?
Five states levy no statewide sales tax: Alaska, Delaware, Montana, New Hampshire and Oregon. Delaware has no local sales tax either; Alaska lets boroughs and cities levy their own.
Which state has the highest sales tax?
California, at a 7.25% statewide base rate. But the statewide rate is only part of the story — with local add-ons, combined rates climb above 10% in parts of California, Chicago and elsewhere.
Is the rate in this table what I actually pay?
Usually not — it is the statewide base rate. Cities, counties and special districts commonly add their own sales taxes on top. Check your state revenue department’s rate lookup for your exact address.
Why do some states call it something else?
Arizona’s tax is legally a “transaction privilege tax,” Hawaii levies a “general excise tax” on businesses, and New Mexico has a “gross receipts tax.” They work like sales taxes for shoppers, so they are listed here at their retail base rates.
Methodology
On October 12, 2026, every rate above was read from the state’s own department of revenue or taxation page (.gov). Where an official page stated the rate but not its effective date, the date cell shows “—” rather than a guessed date. “Next change” is “—” unless a change is officially scheduled. Local add-on taxes are noted per row but not summed, since they vary by address.
Changelog
- October 12, 2026: Page published — 2026 statewide base rates for all 50 states + D.C., verified against official revenue-agency sources.
This page is general reference information, not legal or tax advice. State and local sales tax rules carry many exemptions and special rates (groceries, prepared food, lodging, vehicles). Confirm your situation with your state’s department of revenue before making decisions. Spotted an error? See our corrections policy.