See the combined state + average local sales tax for all 50 states and DC.
Most US sales tax has two layers: the state rate, and an average local (city/county) rate on top. Five states charge no state sales tax at all. Select your state to see the combined average rate applied to a purchase amount — your exact local rate may differ slightly.
Illustrative estimate only, using simplified/rounded 2026 state-level figures — not tax advice. Rates change, and many states add local/county taxes on top. Always confirm with your state's tax authority.
The United States has no national sales tax or VAT. Instead, 45 states plus the District of Columbia levy their own state sales tax, and most also allow counties and cities to layer additional local sales tax on top, producing a combined rate that can vary block to block in some metro areas. Five states — Alaska, Delaware, Montana, New Hampshire, and Oregon — charge no state sales tax at all, though Alaska allows local sales taxes in some municipalities.
What gets taxed also varies: groceries, prescription drugs, and clothing are exempt or taxed at a reduced rate in many states, while other states tax them at the full rate. Online purchases are generally subject to sales tax based on the buyer's location since a 2018 Supreme Court ruling (South Dakota v. Wayfair) allowed states to require out-of-state sellers to collect it, which changed how most online retailers handle checkout tax by default.
Because local jurisdictions — counties, cities, and sometimes special districts — can each add their own sales tax on top of the state rate, so the combined rate depends on exactly where the sale happens, not just which state.
No. Many states fully exempt groceries from sales tax, some tax them at a reduced rate, and a smaller number tax them at the standard rate. Prepared or restaurant food is usually taxed at the full rate everywhere, even in states that exempt grocery items.
It depends on the state. Historically most sales tax applied only to tangible goods, but a growing number of states now tax specific services too (such as certain digital subscriptions or repair services) — coverage varies widely and is one of the more inconsistent areas of state tax law.
Use tax is the counterpart to sales tax owed when you buy something out of state or online without sales tax being collected at checkout, and are legally required to self-report it on a state return. It is widely owed and inconsistently enforced.