The sales tax by state table lists current state and average combined rates for 2025. Combined rates include average local (county/city) taxes. Actual rates vary by location — use these as estimates and verify with the specific jurisdiction for exact rates.
State Sales Tax Rates 2025
Sorted by combined rate| State | State Rate | Avg. Local | Combined Avg. |
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How to Use the Sales Tax by State Reference
The sales tax by state table shows state base rates plus average combined rates that include local taxes. Sales tax applies to tangible personal property and some services in most states. Grocery food, prescription drugs, and some other categories are often exempt.
State vs. Local Rates
The state rate is uniform throughout the state. Local rates (county, city, special district) are added on top and vary by location. The "combined average" shown is an estimate — your actual rate depends on where you are in the state. For precise rates, use your state's Department of Revenue lookup tool.
Common Exemptions
Most states exempt: prescription drugs (all states), unprepared groceries (about 32 states), medical equipment, and agricultural supplies. Some states also exempt clothing under a certain price threshold or have tax-free holidays for back-to-school items. Services are generally untaxed, though this is changing in many states.
Business Sales Tax Obligations
Businesses must collect and remit sales tax in states where they have "nexus" — physical presence or economic nexus (threshold of $100K+ in sales or 200+ transactions). After the Wayfair decision (2018), online sellers must collect taxes in states where they exceed economic nexus thresholds. Most states have a registration process through their Department of Revenue.
FAQ
Is this sales tax reference free?
Yes, completely free with no signup. Search all 50 states for current 2025 sales tax rates.
Which states have no sales tax?
Five states have no state sales tax: Alaska, Delaware, Montana, New Hampshire, and Oregon. However, Alaska allows local sales taxes — some Alaska municipalities charge up to 7.5%. Delaware, Montana, New Hampshire, and Oregon have no local sales taxes either.
What is the combined sales tax rate?
The combined rate adds the state rate to the average local sales tax rate (from counties and cities) within that state. This gives a more realistic estimate of what you'll pay at the register. Local rates vary widely within states — for example, California's state rate is 7.25% but combined rates reach 10%+ in some cities.
Which state has the highest sales tax?
Louisiana and Tennessee consistently have the highest combined sales tax rates in the US, often exceeding 9.5% when local taxes are included. California, Arkansas, and Washington also have high combined rates.
Are online purchases subject to sales tax?
Yes, since the 2018 South Dakota v. Wayfair Supreme Court decision, states can require out-of-state online sellers to collect sales tax once they exceed an economic nexus threshold (typically $100K sales or 200 transactions annually). Most major online retailers now collect and remit applicable sales taxes.