Sales tax in the United States is set by states and, in 38 of them, by cities, counties and special districts too. That’s why the same purchase can cost a few dollars more in one town than the next. This calculator has the 2026 base rate for all 50 states and the District of Columbia built in, plus each state’s average local rate, so you can estimate tax anywhere — or enter your own exact local rate.
How to use the state sales tax calculator
- Pick the state where the sale takes place (or the delivery address for online orders).
- Enter the purchase amount before tax.
- Choose the local sales tax option: the state’s average local rate, your own city and county rate, or none if you only want the state portion.
- Read the total, the state and local tax amounts and the combined rate on the tape. The table below lists every state with the tax on your amount.
State and local sales tax formula
To find your exact local rate, look up the combined rate for your address on your state revenue department’s website and subtract the state rate.
Worked example
A $250 purchase in Texas, using the average local rate:
Combined rate = 6.25% state + 1.95% average local = 8.20%
Sales tax = 250 × 0.082 = $20.50
Total = 250 + 20.50 = $270.50
In a Texas city at the maximum 2% local rate, the combined rate would be 8.25% and the tax $20.63. A $1,000 purchase in California at the state average comes to $1,090.30 (9.03%), while in New York City, with its 4.875% local rate on top of the 4% state rate, it comes to $1,088.75.
Highest and lowest combined rates
| State | State rate | Avg. local | Combined |
|---|---|---|---|
| Louisiana | 5.00% | 5.13% | 10.13% |
| Tennessee | 7.00% | 2.61% | 9.61% |
| Washington | 6.50% | 3.07% | 9.57% |
| Arkansas | 6.50% | 2.98% | 9.48% |
| Alabama | 4.00% | 5.46% | 9.46% |
| Hawaii | 4.00% | 0.50% | 4.50% |
| Alaska | 0.00% | 1.82% | 1.82% |
| Delaware, Montana, New Hampshire, Oregon | 0.00% | 0.00% | 0.00% |
Source: Tax Foundation, State and Local Sales Tax Rates, Midyear 2026 (rates as of July 1, 2026). The full 51-row table appears below the calculator.
Things the rate alone doesn’t tell you
Exempt and reduced-rate items
Most states exempt prescription drugs, and many exempt or reduce the rate on groceries. A few, including Minnesota, New Jersey and Pennsylvania, exempt most clothing. Some states tax services broadly while others barely tax them at all.
Statewide add-ons
California’s 7.25% includes a 1% statewide local levy, Utah’s 6.1% includes a 1.25% local levy and Virginia’s 5.3% includes a 1% local share. Those are treated as part of the state rate because they apply everywhere.
Cars and big purchases
Vehicles are often taxed at a special rate, sometimes collected at registration rather than at the dealership. The auto loan payment calculator includes sales tax when financing a car.
For a quick calculation at any rate, use the sales tax calculator; to back tax out of a total, use the reverse sales tax calculator.
Rates are estimates for planning. Local rates vary by address and change during the year; your state revenue department is the authoritative source.
Frequently asked questions
Which states have no sales tax?
Alaska, Delaware, Montana, New Hampshire and Oregon have no statewide sales tax. Alaska lets local governments levy their own, averaging about 1.8%, and some Montana resort towns charge local resort taxes.
Which state has the highest sales tax?
California has the highest statewide base rate at 7.25%. Including average local taxes, Louisiana has the highest combined rate at about 10.13%, followed by Tennessee, Washington, Arkansas and Alabama, according to the Tax Foundation's mid-2026 figures.
What is the average local rate?
It is a population-weighted average of all city, county and district sales taxes in the state. Your actual local rate depends on your exact address and can be well above or below the average.
Do I pay sales tax based on where I live or where I buy?
For purchases in a store, you pay the rate where the store is. For online and delivered purchases, most states use the delivery address. If a seller doesn't collect tax, many states expect you to pay use tax on your income tax return.
How often do these rates change?
State rates change occasionally, usually on January 1 or July 1, and local rates change more often. The figures here are as of July 1, 2026; check your state revenue department for any newer change.