US Sales Tax Lookup by State & City

The Structure of Sales Tax in the United States

Unlike the majority of industrialized nations that levy a uniform national Value-Added Tax (VAT), the United States has no federal sales tax. Instead, consumption taxation is decentralized across state, county, municipal, and special transit district jurisdictions. Over 11,000 individual sales tax taxing jurisdictions exist across the country, creating an intricate patchwork of statutory tax rates and exemptions.

In a typical retail transaction, the buyer pays a Combined Sales Tax Rate comprising:

State Base Sales Tax: Set by state legislature (ranging from 0% to 7.25%).
County / Parish Surtax: Levied by county commissions to fund county hospitals, road maintenance, and court systems (0% to 3.0%).
City / Municipal Sales Tax: Assessed by municipal governments for police, fire, and parks (0% to 5.0%).
Special Purpose District Tax: Additional surcharges earmarked for public transit authorities (e.g., BART in California, MARTA in Atlanta) or stadium development districts.

The NOMAD States: Zero Statewide Sales Tax

Five states do not impose a statewide general sales tax. These jurisdictions are colloquially known in tax planning as the NOMAD states:

New Hampshire (NH): 0% general sales tax, 0% earned income tax. Funded primarily by property taxes and hospitality room/meals taxes.
Oregon (OR): 0% state sales tax, no local sales taxes. Funded through progressive personal income taxes.
Montana (MT): 0% state sales tax. Select resort communities (e.g., Whitefish, Big Sky) assess local resort taxes up to 3%.
Alaska (AK): 0% state sales tax, but local municipalities levy local sales taxes up to 7.85% (e.g., Juneau, Wasilla).
Delaware (DE): 0% sales tax. Imposes a Gross Receipts Tax on commercial sellers rather than a retail point-of-sale tax on consumers.

Destination vs. Origin Sourcing After South Dakota v. Wayfair

Prior to 2018, e-commerce retailers were only required to collect sales tax in states where they maintained physical facilities, offices, or warehouses (Quill Corp. v. North Dakota). The US Supreme Court's landmark 2018 decision in South Dakota v. Wayfair, Inc. overturned that physical presence rule, establishing the doctrine of Economic Nexus.

Today, virtually all online merchants exceeding $100,000 in gross interstate sales are legally mandated to collect sales tax based on destination sourcing—the tax rate in effect at the shipping address of the purchaser.

Comparative Benchmark: 50-State Sales Tax Reference Table

The table below provides a comprehensive statutory comparison of state base sales tax rates, average local additions, and grocery taxability across major US states:

State	State Base Rate	Avg Local Add-on	Avg Combined Rate	Groceries Exempt?
California (CA)	7.25%	1.60%	8.85%	Yes (Exempt)
Texas (TX)	6.25%	1.95%	8.20%	Yes (Exempt)
Florida (FL)	6.00%	1.02%	7.02%	Yes (Exempt)
New York (NY)	4.00%	4.52%	8.52%	Yes (Exempt)
Illinois (IL)	6.25%	2.65%	8.90%	Reduced 1%
Oregon (OR)	0.00%	0.00%	0.00%	No Sales Tax

Frequently Asked Questions (US Standards)

Which US states have no statewide sales tax?

There are five US states with no statewide sales tax, frequently remembered by the acronym NOMAD: New Hampshire, Oregon, Montana, Alaska, and Delaware. While Alaska has no statewide sales tax, local municipal jurisdictions are permitted to assess local sales taxes up to 7.85%.

What is the difference between origin-based and destination-based sales tax?

In destination-based states, sales tax is collected based on the delivery location where the buyer receives the goods. In origin-based states (such as Texas, Ohio, and Pennsylvania for in-state sellers), sales tax is sourced to the physical location of the seller or warehouse. Most online interstate commerce is governed by destination sourcing.

Are groceries and prescription drugs subject to state sales tax?

Most US states exempt prescription medications entirely from state and local sales taxes. A majority of states also exempt unprepared grocery food items, although some states (such as Alabama, Mississippi, and South Dakota) tax groceries at full or slightly reduced rates.

What is the highest combined sales tax rate in the United States?

Due to local municipal, parish, and special district add-ons, some cities in Louisiana, Alabama, Arkansas, and California feature combined sales tax rates exceeding 10.0% to 11.5%. For example, parts of Chicago, Illinois exceed 10.25%, and select California district cities exceed 10.75%.

What was the impact of the Supreme Court's South Dakota v. Wayfair decision?

The landmark 2018 Supreme Court ruling in South Dakota v. Wayfair, Inc. eliminated the requirement that remote retailers possess a physical presence (nexus) within a state to be subject to sales tax collection. States now enforce 'economic nexus' thresholds (typically $100,000 in gross annual sales or 200 transactions), requiring remote online merchants to collect destination sales tax.

What is a Consumer Use Tax and how does it relate to sales tax?

Consumer Use Tax is a complementary excise tax levied on the storage, use, or consumption of taxable items in your home state when sales tax was not collected by an out-of-state vendor. Taxpayers are legally required to self-report and pay unpaid use tax on their annual state income tax returns.