State Sales Tax Rates 2025

Sales tax in the United States is administered at the state and local level rather than federally, resulting in a patchwork of rates and rules that vary dramatically across jurisdictions. Five states levy no statewide sales tax: Alaska, Delaware, Montana, New Hampshire, and Oregon. The remaining 45 states and the District of Columbia impose a state-level base sales tax rate, with many allowing counties and municipalities to add their own local sales tax on top, so the total rate a consumer pays can differ from one side of a county line to the other. State sales tax rates for 2025 range from a low of 2.9% in Colorado to a high of 7.25% in California, though California's combined state and local average effective rate is higher when local additions are included. Most states exempt groceries, prescription drugs, and certain other necessities from sales tax; some states tax services, digital goods, or prepared food at different rates. This reference page lists the official state-level base sales tax rate for all 50 states and the District of Columbia, sourced from the state revenue department or department of taxation for each jurisdiction, with rates verified as of the date shown. Use the quick calculator at the top of the page to compute the tax on any purchase amount at the applicable state base rate, and consult your local tax authority for the combined rate including any county or city additions.

5 states have no state sales tax (Alaska, Delaware, Montana, New Hampshire, Oregon). The highest rate is 7.25% (Indiana, Mississippi, Rhode Island, Tennessee). The lowest rate with tax is 2.9% (Colorado).

Base state rates only. Local and county rates vary by jurisdiction and are not included here.

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About state sales tax

Sales tax is levied by state governments on the sale of goods and certain services. The tax is typically collected by the merchant and remitted to the state. State rates vary widely, from zero in five states to 7% in four states. Most states also allow counties and cities to add local sales taxes, which can range from 1% to 7% additional, varying by jurisdiction.

The rates shown here are base state rates only. They do not include local, county, or city taxes. If you need to calculate the total tax including local rates, use the full sales tax calculator where you can add your local rate.

How to use this table

Find your state in the table below. The rate shown is the statewide base sales tax rate. Many states allow local jurisdictions to add additional tax, so your actual rate may be higher. To find your exact local rate, contact your county or city tax assessor's office or check your state's revenue authority website.

Use the search field to filter the table by state name. Click the column header to sort by rate if you prefer to see highest or lowest rates first.

State sales tax rates (2025)

State Base Rate (%) Notes
Alabama 4.00 AL Dept of Revenue. Local rates up to 7% additional.
Alaska 0.00 No state sales tax. Some localities have local sales tax.
Arizona 5.60 AZ Dept of Revenue.
Arkansas 6.50 AR Dept of Finance and Administration.
California 7.25 CA Dept of Tax and Fee Administration. Includes 1.25% local allocation.
Colorado 2.90 CO Dept of Revenue.
Connecticut 6.35 CT Dept of Revenue Services.
Delaware 0.00 No state sales tax.
District of Columbia 6.00 DC Office of Tax and Revenue.
Florida 6.00 FL Dept of Revenue.
Georgia 4.00 GA Dept of Revenue.
Hawaii 4.00 HI Dept of Taxation. General excise tax, not a true sales tax.
Idaho 6.00 ID State Tax Commission.
Illinois 6.25 IL Dept of Revenue.
Indiana 7.00 IN Dept of Revenue.
Iowa 6.00 IA Dept of Revenue.
Kansas 6.50 KS Dept of Revenue.
Kentucky 6.00 KY Dept of Revenue.
Louisiana 4.45 LA Dept of Revenue.
Maine 5.50 ME Revenue Services.
Maryland 6.00 MD Comptroller.
Massachusetts 6.25 MA Dept of Revenue.
Michigan 6.00 MI Dept of Treasury.
Minnesota 6.88 MN Dept of Revenue.
Mississippi 7.00 MS Dept of Revenue.
Missouri 4.22 MO Dept of Revenue.
Montana 0.00 No state sales tax.
Nebraska 5.50 NE Dept of Revenue.
Nevada 6.85 NV Dept of Taxation.
New Hampshire 0.00 No state sales tax.
New Jersey 6.63 NJ Division of Taxation.
New Mexico 5.00 NM Taxation and Revenue Dept.
New York 4.00 NY Dept of Taxation and Finance.
North Carolina 4.75 NC Dept of Revenue.
North Dakota 5.00 ND Office of State Tax Commissioner.
Ohio 5.75 OH Dept of Taxation.
Oklahoma 4.50 OK Tax Commission.
Oregon 0.00 No state sales tax.
Pennsylvania 6.00 PA Dept of Revenue.
Rhode Island 7.00 RI Division of Taxation.
South Carolina 6.00 SC Dept of Revenue.
South Dakota 4.20 SD Dept of Revenue.
Tennessee 7.00 TN Dept of Revenue.
Texas 6.25 TX Comptroller of Public Accounts.
Utah 4.85 UT State Tax Commission.
Vermont 6.00 VT Dept of Taxes.
Virginia 4.30 VA Dept of Taxation.
Washington 6.50 WA Dept of Revenue.
West Virginia 6.00 WV Dept of Revenue.
Wisconsin 5.00 WI Dept of Revenue.
Wyoming 4.00 WY Dept of Revenue.

Why sales tax rates vary

States without sales tax (Alaska, Delaware, Montana, New Hampshire, Oregon) have chosen alternative revenue sources such as income tax or oil/resource extraction taxes. States with sales tax typically rely on it as a major revenue source for education, infrastructure, and services. Higher sales taxes are often found in states with lower income taxes or vice versa. Local sales taxes are added by counties and cities to fund local services such as schools, roads, and public safety.

Some states also exempt certain goods or services from sales tax. For example, some states do not tax groceries or prescription medications. Check your state's revenue authority for a full list of exempt items.

Note: Local sales tax rates are NOT included in this reference. To calculate total sales tax including local rates, use the full sales tax calculator.

Official sources

Each state's base sales tax rate is sourced directly from that state's Department of Revenue or equivalent authority. Local rates, which vary by county and city, are not included. For your exact local rate, contact your state's revenue authority or your county assessor.

Reviewed by the CalculatorHub team, edited by James Graham, 13 June 2026. See our methodology. Reference data, not tax advice.