US Sales Tax by State in 2026: Combined Rates and No-Tax States

There is no single US sales tax rate. Each state sets its own, and counties and cities usually add a local rate on top, so the combined rate you pay at the register ranges from 0 to more than 10% depending on where you are. This guide lists the states with no sales tax, the highest combined rates for 2026, and how the state base rate differs from the combined average. For the mechanics of adding or reversing tax, see how US sales tax works, and use the sales tax calculator to run a specific rate.

The states with no statewide sales tax

Five states have no statewide sales tax, often remembered by the initials NOMAD: New Hampshire, Oregon, Montana, Alaska, and Delaware. Four of them have no general sales tax at all. Alaska is the exception: it has no state rate, but it lets boroughs and cities levy their own, so the average combined rate there is about 1.82%. In a no-tax state, use a rate of 0 unless a local tax applies where you buy.

The highest combined rates in 2026

At the other end, these states have the highest average combined state and local rates for 2026, according to the Tax Foundation. The figures are population-weighted averages of the local rates, so a specific city can be higher or lower.

State base rate vs combined average

Two numbers describe a state. The state base rate is what the state itself charges: California has the highest state rate at 7.25%, while Colorado has the lowest non-zero state rate at 2.9%. The combined rate adds the average local tax on top, and it is closer to what you actually pay. Because the combined figure is a state-wide average, the rate at a specific address can differ, which is why a calculator asks you to confirm the local rate rather than assuming one.

Origin vs destination sourcing

For an in-store purchase the rate is simply the store's location. For shipped and online orders it depends on sourcing. Most states use destination sourcing, which applies the rate at the buyer's address, while a few use origin sourcing, which applies the seller's rate. This is why an online order can be taxed at your home rate rather than the warehouse rate. When in doubt, use the combined rate for the delivery address.

What is taxable also varies

States differ not only on the rate but on what is taxed. Many states exempt or reduce tax on groceries and prescription drugs, and some exempt clothing, while others tax them at the full rate. So two purchases of the same value in the same state can carry different tax if one is a taxable item and the other is exempt. Treat any single rate as an estimate for taxable goods and check the category for big or unusual purchases.

Worked example: 100 USD in three places

The same 100 USD pre-tax purchase costs a different total depending on the combined rate. In Oregon, with no sales tax, the total is 100.00 USD. At Tennessee's 9.61% average, the tax is 9.61 USD for a total of 109.61 USD. At Louisiana's 10.11% average, the tax is 10.11 USD for a total of 110.11 USD.

Sources

• Tax Foundation: State and Local Sales Tax Rates, 2026