IRS & State Departments of Revenue 2026
US State Sales Tax Rates & Exemptions Guide
Authoritative handbook on US state and local sales tax rates — NOMAG 0% sales tax states (Delaware, Oregon, Montana, New Hampshire, Alaska), e-commerce Wayfair nexus rules, and grocery tax exemptions.
US State Sales Tax Estimator
Calculate state and local sales tax liability across major US states.
Total Price: $108.85 USD
Combined Sales Tax (8.85%): $8.85 USD
State Rate: 7.25% | Avg Local Rate: 1.6% — Highest base state sales tax rate in the US.
Frequently Asked Questions
Five US states (known as NOMAG states) have no general state sales tax: Alaska, Delaware, Montana, New Hampshire, and Oregon.
State sales tax is levied uniformly statewide by the state government. Local cities and counties add optional local sales taxes, resulting in a combined total sales tax rate at the register.
Most US states fully exempt prescription drugs and grocery food items from sales tax, though some states (e.g. Illinois, Tennessee) tax groceries at reduced rates.
Under the 2018 Supreme Court Wayfair ruling, states can require remote out-of-state online retailers to collect state sales tax if they meet economic nexus thresholds (typically $100,000 in sales or 200 transactions).