US State Sales Tax Rates & Exemptions Guide
2026 guide to US state and local sales taxes, the five states without a statewide general sales tax, economic nexus after South Dakota v. Wayfair, and common exemptions. Rates shown in the estimator are population-weighted averages rather than address-specific rates.
US State Sales Tax Estimator
Estimate a purchase using 2026 population-weighted average combined rates. This is not an address-specific tax calculation.
Estimated Total: $109.03 USD
Estimated sales tax using the 9.03% average combined rate: $9.03 USD
Actual tax may differ because local rates, taxable items, exemptions, destination rules, and transaction-specific rules vary.
How US Sales Tax Works in 2026
The United States does not have one nationwide retail sales-tax rate. Sales tax is imposed under state and local law, and the rate and taxability can depend on the state, city or county, product or service, and where the transaction is sourced. A statewide rate therefore cannot be used by itself to determine the exact tax due on every purchase.
Five states have no statewide general sales tax
Alaska, Delaware, Montana, New Hampshire, and Oregon have no statewide general sales tax. Alaska is different because local governments may impose sales taxes; the other four generally do not have state or local general sales taxes. Separate taxes can still apply to particular transactions or activities.
Why the calculator is an estimate
The calculator uses population-weighted average combined rates published for July 1, 2026. Those averages are useful for planning but are not a substitute for an address-level rate lookup. For an actual transaction, the applicable state and local rules, delivery destination, product/service taxability, exemptions, and any special local taxes must be checked.
Sales Tax Exemptions and Special Treatment
Sales-tax exemptions are state-specific; there is no single federal rule making all groceries or medicines tax-free nationwide. Many states exempt some food for home consumption and prescription medicines, but definitions and exceptions differ. Prepared food, soft drinks, supplements, over-the-counter medicines, restaurant meals, and other items can receive different treatment.
For example, California generally exempts food products for human consumption and prescribed medicines under specified conditions, while over-the-counter medicines are generally taxable. This illustrates why a generic “groceries and prescription drugs are exempt” statement is too broad to determine taxability for a particular purchase.
Online Sales and Economic Nexus
South Dakota v. Wayfair (2018) allowed states to require certain remote sellers to collect sales tax without a physical presence when the seller has sufficient economic nexus. The $100,000-or-200-transactions rule was South Dakota's statutory threshold; it is not a universal 2026 threshold for every state.
Current state rules vary. Some states have removed transaction-count thresholds and rely on a sales threshold, while others retain both sales and transaction tests or use different amounts and measurement periods. A remote seller should therefore check the specific state's current nexus rule rather than applying the South Dakota threshold nationwide.
Frequently Asked Questions
Have questions about 2026 sales tax rates, Wayfair economic nexus, or exemptions?
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