Sales Tax in the United States: A State-by-State Overview

    A comprehensive overview of sales tax across the US, including state rates, local additions, and common exemptions.

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    How US Sales Tax Works

    Unlike the Value Added Tax (VAT) system used in most countries, US sales tax is a single-stage consumption tax applied only at the final point of sale to the consumer. The total rate a shopper pays is typically a combination of three separate taxes layered on top of each other: a state tax, a county tax, and sometimes a city or special district tax. There is no federal sales tax in the United States. Total combined rates range from 0 percent in a handful of states to over 10 percent in certain cities and counties. This patchwork system means that the tax you pay can change significantly depending on which side of a county or city line you are standing on when you make a purchase.

    States With No Sales Tax

    Five states currently impose no state-level sales tax: Oregon, Montana, New Hampshire, Delaware, and Alaska. However, Alaska is a special case because it allows local municipalities to levy their own sales tax, so some Alaskan cities and boroughs do charge it.

    Example: Juneau, Alaska has a 5 percent local sales tax even though the state charges none. Residents of tax-free states can save substantially on large purchases like electronics and furniture.

    Common Exemptions

    Most states exempt certain categories of goods from sales tax.

    Online Shopping and Sales Tax

    For many years, online purchases were a significant sales tax loophole. If an online retailer had no physical presence in your state, it was not required to collect sales tax on your purchase. Technically, consumers were supposed to report and pay 'use tax' on these purchases, but almost nobody actually did. That changed in 2018 with the Supreme Court's decision in South Dakota v. Wayfair, Inc. The ruling allowed states to require online retailers to collect sales tax even without a physical presence, as long as the retailer exceeds a certain sales threshold in that state (typically $100,000 in annual sales or 200 transactions). Today, most major online retailers collect sales tax in all states that impose one.