Sales tax formulas
For example, $100 at 8.25% is $108.25. Going the other way, a $108.25 receipt at 8.25% was $100 before tax — not $108.25 − 8.25%, which would give $99.32.
State and local sales tax
Sales tax in the US is set by states, and most allow counties, cities and special districts to add their own. The rate you pay is the sum, so two stores a few miles apart can charge different totals. Five states — Alaska, Delaware, Montana, New Hampshire and Oregon — have no statewide sales tax, though some Alaska towns levy a local one.
Statewide base rates
Check your state revenue department or a receipt for your exact combined rate. Rates can change, often on January 1 or July 1.
Related Consumer Taxation & Pricing Tools
Factoring retail sales taxes into purchase decisions ensures accurate household budget management. Calculate international value-added taxes with our VAT Calculator, account for vehicle sales tax on car financing using the Auto Loan Calculator, evaluate federal income tax liabilities via the Tax Calculator, and manage overall monthly spending using our Budget Calculator.
Frequently asked questions
Which state has the highest sales tax?
California has the highest statewide base rate at 7.25%. Combined with local taxes, Louisiana, Tennessee, Arkansas, Washington and Alabama have some of the highest average total rates, around 9–10%.
Is sales tax charged on everything?
No. Many states exempt groceries, prescription drugs or clothing, or tax them at a lower rate. Services are often exempt too, though rules vary widely.
Do I owe sales tax on online purchases?
Generally yes. Since the 2018 Wayfair decision, large online sellers collect sales tax based on the delivery address in every state that has one.