Introduction
Sales tax is one of, if not the, primary tax that is levied by state governments. It is a tax applied to goods and services and charged at the point of purchase.
For some states, primarily those without a state income tax, the sales tax is the chief means for raising revenue. Forty-five states and the District of Columbia have a statewide sales tax that is levied on goods and services, and additional local sales taxes are levied in thirty-eight states.
The definition of retail sales and taxable items varies depending on the states. Most, if not all, jurisdictions have numerous categories of services and goods that are exempt from sales tax or taxed at reduced rates.
Learn for yourself how sales taxes differ by state by looking at the data in the charts.
| # | State | Sales Tax Rate | Sales Tax Status | Contribution of General Sales Tax to Total Revenue | State-Local Tax Burden |
|---|---|---|---|---|---|
| 1 | Alaska | 0% | No | 2.17% | 4.6% |
| 2 | Delaware | 0% | No | 12.4% | |
| 3 | Montana | 0% | No | 10.5% | |
| 4 | New Hampshire | 0% | No | 9.6% | |
| 5 | Oregon | 0% | No | 10.8% | |
| 6 | Colorado | 2.9% | Yes | 14.06% | 9.7% |
| 7 | Alabama | 4% | Yes | 12.56% | 9.8% |
| 8 | Georgia | 4% | Yes | 12.72% | 8.9% |
| 9 | Hawaii | 4% | Yes | 22.11% | 14.1% |
| 10 | New York | 4% | Yes | 10.12% | 15.9% |
| 11 | Wyoming | 4% | Yes | 9.85% | 7.5% |
| 12 | Missouri | 4.23% | Yes | 13.58% | 9.3% |
| 13 | Louisiana | 4.45% | Yes | 18.1% | 9.1% |
| 14 | Oklahoma | 4.5% | Yes | 15.92% | 9% |
| 15 | South Dakota | 4.5% | Yes | 21.12% | 8.4% |
| 16 | North Carolina | 4.75% | Yes | 12.69% | 9.9% |
| 17 | North Dakota | 5% | Yes | 11.84% | 8.8% |
| 18 | Wisconsin | 5% | Yes | 11.2% | 10.9% |
| 19 | New Mexico | 5.13% | Yes | 16.22% | 10.2% |
| 20 | Virginia | 5.3% | Yes | 8.28% | 12.5% |
| 21 | Maine | 5.5% | Yes | 11.6% | 12.4% |
| 22 | Nebraska | 5.5% | Yes | 12.49% | 11.5% |
| 23 | Arizona | 5.6% | Yes | 20.26% | 9.5% |
| 24 | Ohio | 5.75% | Yes | 13.38% | 10% |
| 25 | District of Columbia | 6% | 11.16% | 12% | |
| 26 | Florida | 6% | Yes | 17.89% | 9.1% |
| 27 | Idaho | 6% | Yes | 14.12% | 10.7% |
| 28 | Iowa | 6% | Yes | 9.96% | 11.2% |
| 29 | Kentucky | 6% | Yes | 9.9% | 9.6% |
| 30 | Maryland | 6% | Yes | 7.22% | 11.3% |
| 31 | Michigan | 6% | Yes | 10.18% | 8.6% |
| 32 | Pennsylvania | 6% | Yes | 9.24% | 10.6% |
| 33 | South Carolina | 6% | Yes | 9.57% | 8.9% |
| 34 | Vermont | 6% | Yes | 5.59% | 13.6% |
| 35 | West Virginia | 6% | Yes | 8.92% | 9.8% |
| 36 | Utah | 6.1% | Yes | 12.1% | 12.1% |
| 37 | Illinois | 6.25% | Yes | 11.66% | 12.9% |
| 38 | Massachusetts | 6.25% | Yes | 7.96% | 11.5% |
| 39 | Texas | 6.25% | Yes | 18.44% | 8.6% |
| 40 | Connecticut | 6.35% | Yes | 10.32% | 15.4% |
| 41 | Arkansas | 6.5% | Yes | 17.92% | 10.2% |
| 42 | Kansas | 6.5% | Yes | 15% | 11.2% |
| 43 | Washington | 6.5% | Yes | 25.11% | 10.7% |
| 44 | New Jersey | 6.63% | Yes | 9.97% | 13.2% |
| 45 | Nevada | 6.85% | Yes | 24.08% | 9.6% |
| 46 | Minnesota | 6.88% | Yes | 10.05% | 12.1% |
| 47 | Indiana | 7% | Yes | 12.98% | 9.3% |
| 48 | Mississippi | 7% | Yes | 13.43% | 9.8% |
| 49 | Rhode Island | 7% | Yes | 9.2% | 11.4% |
| 50 | Tennessee | 7% | Yes | 19.55% | 7.6% |
| 51 | California | 7.25% | Yes | 10.86% | 13.5% |
Sales Tax Rate by State
Alabama
Sales Tax Rate
4%
Ranked in the US
#7
Contribution of General Sales Tax to Total Revenue
12.56%
Ranked in the US
#22
Ranked in the US
#20
Alaska
Sales Tax Rate
0%
Ranked in the US
#1
Contribution of General Sales Tax to Total Revenue
2.17%
Ranked in the US
#47
Ranked in the US
#1
Arizona
Sales Tax Rate
5.6%
Ranked in the US
#23
Contribution of General Sales Tax to Total Revenue
20.26%
Ranked in the US
#5
Ranked in the US
#15
Arkansas
Sales Tax Rate
6.5%
Ranked in the US
#41
Contribution of General Sales Tax to Total Revenue
17.92%
Ranked in the US
#9
Ranked in the US
#25
California
Sales Tax Rate
7.25%
Ranked in the US
#51
Contribution of General Sales Tax to Total Revenue
10.86%
Ranked in the US
#30
Ranked in the US
#47
Colorado
Sales Tax Rate
2.9%
Ranked in the US
#6
Contribution of General Sales Tax to Total Revenue
14.06%
Ranked in the US
#15
Ranked in the US
#19
Connecticut
Sales Tax Rate
6.35%
Ranked in the US
#40
Contribution of General Sales Tax to Total Revenue
10.32%
Ranked in the US
#31
Ranked in the US
#50
Delaware
District of Columbia
Sales Tax Rate
6%
Ranked in the US
#25
Contribution of General Sales Tax to Total Revenue
11.16%
Ranked in the US
#29
Ranked in the US
#39
Florida
Sales Tax Rate
6%
Ranked in the US
#26
Contribution of General Sales Tax to Total Revenue
17.89%
Ranked in the US
#10
Ranked in the US
#11
Georgia
Sales Tax Rate
4%
Ranked in the US
#8
Contribution of General Sales Tax to Total Revenue
12.72%
Ranked in the US
#20
Ranked in the US
#8
Hawaii
Sales Tax Rate
4%
Ranked in the US
#9
Contribution of General Sales Tax to Total Revenue
22.11%
Ranked in the US
#3
Ranked in the US
#49
Idaho
Sales Tax Rate
6%
Ranked in the US
#27
Contribution of General Sales Tax to Total Revenue
14.12%
Ranked in the US
#14
Ranked in the US
#29
Illinois
Sales Tax Rate
6.25%
Ranked in the US
#37
Contribution of General Sales Tax to Total Revenue
11.66%
Ranked in the US
#26
Ranked in the US
#45
Indiana
Sales Tax Rate
7%
Ranked in the US
#47
Contribution of General Sales Tax to Total Revenue
12.98%
Ranked in the US
#19
Ranked in the US
#13
Iowa
Sales Tax Rate
6%
Ranked in the US
#28
Contribution of General Sales Tax to Total Revenue
9.96%
Ranked in the US
#36
Ranked in the US
#33
Kansas
Sales Tax Rate
6.5%
Ranked in the US
#42
Contribution of General Sales Tax to Total Revenue
15%
Ranked in the US
#13
Ranked in the US
#34
Kentucky
Sales Tax Rate
6%
Ranked in the US
#29
Contribution of General Sales Tax to Total Revenue
9.9%
Ranked in the US
#37
Ranked in the US
#16
Louisiana
Sales Tax Rate
4.45%
Ranked in the US
#13
Contribution of General Sales Tax to Total Revenue
18.1%
Ranked in the US
#8
Ranked in the US
#12
Maine
Sales Tax Rate
5.5%
Ranked in the US
#21
Contribution of General Sales Tax to Total Revenue
11.6%
Ranked in the US
#27
Ranked in the US
#43
Maryland
Sales Tax Rate
6%
Ranked in the US
#30
Contribution of General Sales Tax to Total Revenue
7.22%
Ranked in the US
#45
Ranked in the US
#35
Massachusetts
Sales Tax Rate
6.25%
Ranked in the US
#38
Contribution of General Sales Tax to Total Revenue
7.96%
Ranked in the US
#44
Ranked in the US
#37
Michigan
Sales Tax Rate
6%
Ranked in the US
#31
Contribution of General Sales Tax to Total Revenue
10.18%
Ranked in the US
#32
Ranked in the US
#5
Minnesota
Sales Tax Rate
6.88%
Ranked in the US
#46
Contribution of General Sales Tax to Total Revenue
10.05%
Ranked in the US
#34
Ranked in the US
#40
Mississippi
Sales Tax Rate
7%
Ranked in the US
#48
Contribution of General Sales Tax to Total Revenue
13.43%
Ranked in the US
#17
Ranked in the US
#21
Missouri
Sales Tax Rate
4.23%
Ranked in the US
#12
Contribution of General Sales Tax to Total Revenue
13.58%
Ranked in the US
#16
Ranked in the US
#14
Montana
Nebraska
Sales Tax Rate
5.5%
Ranked in the US
#22
Contribution of General Sales Tax to Total Revenue
12.49%
Ranked in the US
#23
Ranked in the US
#38
Nevada
Sales Tax Rate
6.85%
Ranked in the US
#45
Contribution of General Sales Tax to Total Revenue
24.08%
Ranked in the US
#2
Ranked in the US
#17
New Hampshire
New Jersey
Sales Tax Rate
6.63%
Ranked in the US
#44
Contribution of General Sales Tax to Total Revenue
9.97%
Ranked in the US
#35
Ranked in the US
#46
New Mexico
Sales Tax Rate
5.13%
Ranked in the US
#19
Contribution of General Sales Tax to Total Revenue
16.22%
Ranked in the US
#11
Ranked in the US
#26
New York
Sales Tax Rate
4%
Ranked in the US
#10
Contribution of General Sales Tax to Total Revenue
10.12%
Ranked in the US
#33
Ranked in the US
#51
North Carolina
Sales Tax Rate
4.75%
Ranked in the US
#16
Contribution of General Sales Tax to Total Revenue
12.69%
Ranked in the US
#21
Ranked in the US
#23
North Dakota
Sales Tax Rate
5%
Ranked in the US
#17
Contribution of General Sales Tax to Total Revenue
11.84%
Ranked in the US
#25
Ranked in the US
#7
Ohio
Sales Tax Rate
5.75%
Ranked in the US
#24
Contribution of General Sales Tax to Total Revenue
13.38%
Ranked in the US
#18
Ranked in the US
#24
Oklahoma
Sales Tax Rate
4.5%
Ranked in the US
#14
Contribution of General Sales Tax to Total Revenue
15.92%
Ranked in the US
#12
Ranked in the US
#10
Oregon
Pennsylvania
Sales Tax Rate
6%
Ranked in the US
#32
Contribution of General Sales Tax to Total Revenue
9.24%
Ranked in the US
#40
Ranked in the US
#28
Rhode Island
Sales Tax Rate
7%
Ranked in the US
#49
Contribution of General Sales Tax to Total Revenue
9.2%
Ranked in the US
#41
Ranked in the US
#36
South Carolina
Sales Tax Rate
6%
Ranked in the US
#33
Contribution of General Sales Tax to Total Revenue
9.57%
Ranked in the US
#39
Ranked in the US
#9
South Dakota
Sales Tax Rate
4.5%
Ranked in the US
#15
Contribution of General Sales Tax to Total Revenue
21.12%
Ranked in the US
#4
Ranked in the US
#4
Tennessee
Sales Tax Rate
7%
Ranked in the US
#50
Contribution of General Sales Tax to Total Revenue
19.55%
Ranked in the US
#6
Ranked in the US
#3
Texas
Sales Tax Rate
6.25%
Ranked in the US
#39
Contribution of General Sales Tax to Total Revenue
18.44%
Ranked in the US
#7
Ranked in the US
#6
Utah
Sales Tax Rate
6.1%
Ranked in the US
#36
Contribution of General Sales Tax to Total Revenue
12.1%
Ranked in the US
#24
Ranked in the US
#41
Vermont
Sales Tax Rate
6%
Ranked in the US
#34
Contribution of General Sales Tax to Total Revenue
5.59%
Ranked in the US
#46
Ranked in the US
#48
Virginia
Sales Tax Rate
5.3%
Ranked in the US
#20
Contribution of General Sales Tax to Total Revenue
8.28%
Ranked in the US
#43
Ranked in the US
#44
Washington
Sales Tax Rate
6.5%
Ranked in the US
#43
Contribution of General Sales Tax to Total Revenue
25.11%
Ranked in the US
#1
Ranked in the US
#30
West Virginia
Sales Tax Rate
6%
Ranked in the US
#35
Contribution of General Sales Tax to Total Revenue
8.92%
Ranked in the US
#42
Ranked in the US
#22
Wisconsin
Sales Tax Rate
5%
Ranked in the US
#18
Contribution of General Sales Tax to Total Revenue
11.2%
Ranked in the US
#28
Ranked in the US
#32
Wyoming
Sales Tax Rate
4%
Ranked in the US
#11
Contribution of General Sales Tax to Total Revenue
9.85%
Ranked in the US
#38
Ranked in the US
#2