ustax.tools

Sales Tax Calculator

Calculate sales tax on any purchase by state. See state base rates, check if groceries are exempt, find the total cost including tax, and understand post-Wayfair economic nexus for online sellers.

Sales Tax Calculator
On a $100.00 purchase in California, the sales tax is $7.25 at a rate of 7.250%, bringing the total to $107.25.
Want to compare state income taxes too?State Income Tax Calculator
Share
Tax Results

Total Cost

$107.25

DetailAmount
Purchase Price$100.00
State Tax Rate7.250%
Sales Tax$7.25
Total$107.25

Groceries are exempt from sales tax in California.

Sales tax

$7.25

Tax rate

7.250%

Total cost

$107.25

State-level base rates only. Many states allow cities and counties to add local sales taxes which are not included here. Check your local rate for exact calculations.

Edit inputs ↑

State sales tax rate guides

Rates, local add-ons, and exemptions for the states people look up most.

California sales tax rate 2026 New Jersey sales tax rate 2026 Florida sales tax rate 2026 Texas sales tax rate 2026

How US sales tax actually works

Unlike most countries' VAT (value-added tax) systems, the US uses a RETAIL sales tax — applied once at the final consumer transaction, not at each step of production. Sales tax is administered entirely at the STATE and LOCAL level — there's no federal sales tax. The result is 11,000+ separate tax jurisdictions, each with its own rate, exemption schedule, and filing requirements.

Three structural decisions vary by state: (1) the BASE — what items are subject to tax (goods vs services, groceries, clothing, prescription drugs); (2) the RATE — state base plus locally-stacked rates; (3) the SOURCING — whether the rate applied is based on seller location ("origin-based") or buyer location ("destination-based"). The IRS provides the official Sales Tax Deduction Calculator for the federal deduction (it replaced the older static Publication 600 tables).

2026 combined state + local sales tax averages

State rate + average local rate, ranked. The average local rate is a Tax Foundation 2026 estimate, not an official government figure: no state revenue department publishes a statewide average of its local rates. It is a weighted average across the localities in the state.

State State rate Avg. local rate Combined avg.
Louisiana5.00%5.13%10.13%
Tennessee7.00%2.61%9.61%
Arkansas6.50%2.98%9.48%
Washington6.50%3.07%9.57%
Alabama4.00%5.46%9.46%
Oklahoma4.50%4.56%9.06%
California7.25%1.78%9.03%
New York4.00%4.54%8.54%
Texas6.25%1.95%8.20%
Florida6.00%0.98%6.98%
Alaska0.00%1.82%1.82%
Delaware / Montana / NH / Oregon0.00%0.00%0.00%

Note: state-rate-only doesn't tell the full story — Louisiana raised its state rate from 4.45% to 5.00% effective January 1, 2025 (Act 11, 2024 3rd Extraordinary Session), and combined with a 5.12% average local rate it has the highest combined rate in the country. Conversely, California's 7.25% is the highest state-only rate even though combined falls behind Louisiana/Tennessee/Arkansas/Washington/Alabama. See the Washington sales tax rates page for details.

Post-Wayfair economic nexus — when sellers must collect

South Dakota v. Wayfair, Inc. (138 S.Ct. 2080, June 21, 2018) overturned the prior "physical presence" rule (Quill Corp. v. North Dakota, 1992) — states can now impose sales tax collection on remote sellers based on ECONOMIC nexus, even without physical presence.

All 45 sales-tax states + DC have now enacted economic nexus thresholds. The most common thresholds:

$100k OR 200 transactions

Most common threshold (originally from the Wayfair case itself). Adopted by 30+ states. Crossing EITHER threshold in current or previous calendar year triggers collection obligation.

$500k+ sales only

CA ($500k), NY ($500k AND 100 sales), TX ($500k). Higher thresholds shield smaller sellers from compliance burden.

Just $100k

Several states dropped the "or 200 transactions" prong (KS, OH 2024 update) — recognizing that 200 small-dollar transactions doesn't warrant the same compliance burden as $100k+ revenue.

Marketplace facilitator override

If you sell ONLY via Amazon/eBay/Etsy and never your own site, the platform handles collection — your individual nexus tests don't apply for those sales. Direct Shopify/website sales DO count toward your nexus.

Sales tax SALT deduction election

Under IRC §164(b)(5)(A), itemizers can elect to deduct STATE and LOCAL SALES tax instead of STATE INCOME tax — one or the other, not both. The choice is made annually on Schedule A line 5a (check the box for "general sales taxes" instead of "state and local income taxes").

When is sales tax the better election?

  • No state income tax. AK, FL, NV, NH, SD, TN, TX, WA, WY residents have no state income tax — so sales tax is the ONLY SALT-able state tax (other than property). Always elect sales tax.
  • Low-income / high-purchase year. If state income tax is low (e.g., retiree with $40k income) but you made a big car/boat purchase, the sales tax on the vehicle plus the IRS Sales Tax Deduction Calculator baseline amount may exceed the small state income tax bill.
  • State with low income tax + high local sales. Tennessee has no state income tax but 9.61% combined sales rate — sales tax is the only state tax to deduct.

The IRS Sales Tax Deduction Calculator gives a baseline deduction based on state + family size + AGI. ADD documented major purchases:

  • Motor vehicles (car, truck, motorcycle, RV)
  • Aircraft, boats
  • Building materials for a major home renovation

Within the OBBBA SALT cap of $40,000 (2025; phasing down to $10,000 above $500,000 MAGI; rising to $40,400 in 2026). Combined SALT = property tax + GREATER of state income or sales tax — capped at $40,000.

Worked 2025 sales tax scenarios

$25,000 car purchase in Texas

TX state rate 6.25% × $25,000 = $1,562.50 sales tax paid at titling. No local motor-vehicle sales tax. Itemizing federal? Add to the IRS Sales Tax Deduction Calculator baseline + this $1,563 → ~$2,500 total sales tax deduction for the year.

$500 furniture in Los Angeles

City of Los Angeles 10.25% (7.25% CA state + 3.00% LA County district taxes, including a half-cent countywide increase effective October 1, 2026 per CDTFA). $500 × 10.25% = $51.25 sales tax. (Some other LA County cities layer additional district taxes, up to 11.75%.) Destination-based — applies whether bought in store or shipped to an LA address from out-of-state.

$200 grocery run in Mississippi

MS taxes groceries at a reduced 5% rather than its 7% state rate. $200 × 5% = $10 grocery tax. Same purchase in Massachusetts: $0 (groceries exempt).

Shopify seller, $80k revenue, no marketplace

Under most states' $100k or 200-transaction threshold. Likely safe from collection. But if 250 small-dollar transactions accumulate, the transaction-count prong triggers in $100k-or-200-transactions states. Track BOTH metrics by state.

Etsy seller, $200k revenue (all Etsy)

Marketplace facilitator law — Etsy collects and remits sales tax. The seller doesn't need to register in 45 states. The seller's nexus tests apply only to non-Etsy sales (Shopify, in-person, etc.).

Retiree, $60k AGI in Tennessee, $30k car

No state income tax. Sales tax election. IRS Sales Tax Deduction Calculator baseline for a TN family of 1 at $60k AGI ≈ $1,200 + $30k × 9.56% car sales tax ≈ $2,868 → ~$4,068 sales tax deduction. With property tax $2k, total SALT ≈ $6,068 — well under the $40,000 cap.

Common sales tax mistakes

  • Online sellers ignoring nexus. Even small Shopify or Squarespace sellers can cross the $100k or 200-transaction threshold in a single state — triggering registration, collection, and remittance obligations. Use Avalara, TaxJar, or Vertex to monitor multi-state thresholds.
  • Buyers ignoring use tax. Pre-Wayfair internet purchases now require seller-side collection, but use tax still applies for purchases from out-of-state retailers below their nexus threshold. Audit risk is highest for big-ticket items where titling/registration triggers state notice (cars, boats).
  • Double-counting state tax election. You elect EITHER state income OR state sales tax — not both. Schedule A line 5a checkbox is exclusive. Software handles it, but manual filers sometimes try to add both.
  • Missing the big-purchase add-back. The IRS Sales Tax Deduction Calculator gives a BASELINE deduction. Add the actual sales tax paid on cars, boats, RVs, and major home renovation materials separately. Many filers stop at the baseline and leave $1,000+ deductions on the table.
  • Treating online tax as voluntary. Post-Wayfair, sellers are legally required to collect once over nexus. Selling cross-state without collection creates a state-level tax liability with penalties + interest for the seller — not the buyer.
  • Forgetting marketplace facilitator coverage. Etsy/Amazon/Walmart handle their portion. If you also sell direct, count only the DIRECT sales toward your individual nexus tests.

Sales tax calculators by city

Use a city page for a verified general combined rate and a clear breakdown of its state, county, city and district layers.

New York City 8.875% general rate → Miami 7% general rate → Chicago 10.5% general rate → Philadelphia 8% general rate → Las Vegas 8.375% general rate → Denver 9.15% general rate →

Frequently asked questions

What is sales tax?
Sales tax is a state or local transaction tax collected by a seller on taxable purchases and remitted to the responsible tax authority. The applicable rate can combine state, county, city, transit and special-district layers.
How do I calculate sales tax?
Multiply the taxable purchase price by the combined sales tax rate, then add the tax to the pre-tax price. For example, a 7% combined rate on a $100 taxable purchase produces $7 of tax and a $107 total.
Is state sales tax the same as the final local rate?
Not always. Many states let counties, cities, transit authorities and special districts add local tax. Use an address-level state lookup or the ZIP tool for a closer combined rate before charging customers or filing a return.
Which states have no sales tax?
Five states levy no state-level sales tax: Alaska, Delaware, Montana, New Hampshire, and Oregon ("NOMAD" + Alaska — the New-Old-Mt-Alaska-Delaware mnemonic). Alaska, however, allows local jurisdictions to impose their own sales taxes — Anchorage, Sitka, and other localities charge 1-7%. Delaware has a 0% sales tax but a Gross Receipts Tax on sellers (passed through indirectly). New Hampshire has a 9% Meals and Rooms tax in lieu of general sales tax. So even in "no sales tax" states, some transactions are taxed.
Are groceries taxed?
Most states exempt unprepared grocery food. Three states tax groceries at the full state rate: Hawaii, Idaho, South Dakota (South Dakota has NO grocery exemption — a 2023 ballot effort to add one failed). Six states tax at a REDUCED state rate: Alabama (2%), Mississippi (5%), Missouri (1.225%), Tennessee (4%), Utah (3% combined statewide), Virginia (1%). Illinois repealed its state grocery tax on January 1, 2026; municipalities and counties may now impose a 1% local grocery tax instead, so whether it applies depends on the address. Three states recently moved from reduced-rate to fully exempt: Arkansas (Act 1008 of 2025 exempts food and food ingredients from the state tax on and after January 1, 2026; city and county food taxes still apply), Kansas eliminated its state food tax in stages under House Bill 2106 ("Axe the Food Tax" — 4% in 2023, 2% in 2024, 0% from January 1, 2025; local city/county food sales taxes still apply), and Oklahoma exempted "food and food ingredients" from state sales tax effective August 29, 2024 (HB 1955; local grocery tax may still apply). PREPARED FOODS (restaurant meals, deli items, hot foods) are typically taxed at the full rate regardless of state. "Grocery" definitions are state-specific — candy and soda are often EXCLUDED from the exemption (taxed as junk food).
What about local sales taxes?
38 states permit local (city, county, transit district) sales taxes on top of state rates. Combined rates can exceed 10% in some jurisdictions: Chicago (10.25%), Long Beach CA (10.25%), Birmingham AL (10%). The highest combined statewide AVERAGE is in Louisiana (10.13%, after its state rate rose from 4.45% to 5.00% on January 1, 2025 under Act 11), Tennessee (9.61%), Arkansas (9.48%), Washington (9.57%), and Alabama (9.46%) per Tax Foundation 2026. Origin-based sourcing means tax follows the seller's location; destination-based means tax follows the buyer's location (more common, especially for online sales).
Which state has the highest sales tax?
Highest state-only rate: California at 7.25%. Highest COMBINED state + local averages: Louisiana 10.13%, Tennessee 9.61%, Arkansas 9.48%, Washington 9.57%, Alabama 9.46% (Tax Foundation 2026). Specific jurisdictions can exceed these averages: Chicago combined 10.25%, LA County cities up to 11.75%, Birmingham AL 10%. The lowest combined averages (excluding no-tax states) are Alaska 1.82%, Hawaii 4.5%, Wisconsin 5.72%, Wyoming 5.39%.
How does the post-Wayfair economic nexus work?
Before South Dakota v. Wayfair (2018), states could only require sellers with PHYSICAL presence to collect sales tax. After Wayfair, states can impose collection on REMOTE sellers based on "economic nexus" — typically $100k in sales OR 200 transactions per year into the state. All 45 sales-tax states + DC now have economic nexus thresholds. Online retailers (Amazon, Shopify-based stores, Etsy sellers) must register and collect in every state where they exceed the threshold. Marketplace facilitator laws (50 states) shift the collection burden from individual third-party sellers to the platform itself.
What's marketplace facilitator law?
Marketplace facilitator laws require ONLINE PLATFORMS (Amazon, eBay, Etsy, Walmart Marketplace, DoorDash) to collect and remit sales tax on behalf of their third-party sellers — even if individual sellers wouldn't otherwise have nexus. All 50 states + DC have enacted these since 2018, replacing the patchwork of state-by-state third-party seller registration. As a small Etsy seller you typically DON'T need to register in 45 states yourself — the platform handles it. But selling on your OWN Shopify site triggers your individual nexus + registration obligation.
Is sales tax deductible on federal taxes?
IRC §164(b)(5)(A) lets itemizers ELECT to deduct state and local SALES tax instead of state INCOME tax — one or the other, not both, within the same SALT cap. Worth electing in no-income-tax states (AK, FL, NV, NH, SD, TN, TX, WA, WY). The IRS provides the Sales Tax Deduction Calculator (the interactive tool that replaced the old static Publication 600 tables) to figure the baseline deduction based on state, AGI, and household size. You can ADD documented big-ticket purchases (cars, boats, RVs) on top of the baseline amount. Combined SALT (income or sales + property) capped at $40,000 (2025), phasing to $10,000 above $500,000 MAGI under OBBBA §70120.
What is use tax and when does it apply?
Use tax is the legal complement to sales tax — owed by the BUYER when sales tax wasn't collected at the point of sale. Examples: buying a $5,000 item from an out-of-state retailer who doesn't collect your state's tax (pre-Wayfair era); ordering an item online from a non-marketplace site with no nexus in your state; purchasing items in a no-tax state and bringing them home. All 45 sales-tax states have use tax. Most go uncollected from consumers (low audit rates), but states do enforce on big-ticket items (cars: titling triggers the audit; boats: registration triggers).
Sales tax on services — what changed?
Traditionally, sales tax applied to GOODS only — services were exempt. Post-2018 several states have expanded the tax base to selected services: digital products (subscriptions, software, streaming) in 30+ states; haircuts in HI; lawn care in IA; landscaping in CT; data processing in TX; pet grooming in WV. South Dakota and Hawaii tax MOST services. The trend is gradual expansion since service-economy growth eroded the historical good-tax base. Check your state's revenue department's list of taxable services.
What about clothing exemptions?
Three states fully exempt clothing: Minnesota (yes), New Jersey (yes), Pennsylvania (yes, mostly). Three states have partial: New York (exempt under $110 per item), Massachusetts (under $175 per item), Vermont (under $110 per item). All other states tax clothing at the full state rate. The exemption typically excludes formalwear, sports protective gear (helmets, pads), fur clothing — definitions vary. Massachusetts also exempts CHILDREN'S clothing regardless of price.
Tax-free weekends — what are they?
Most states with sales tax host 1-2 "tax-free weekends" or "sales tax holidays" each year for back-to-school items, hurricane preparedness, or energy-efficient appliances. Typically 2-3 days where qualifying items (clothing under $100, school supplies under $75, computers under $1,500, etc.) are exempt from state sales tax. Examples: Alabama mid-July weekend, Texas first weekend in August, Massachusetts mid-August weekend (state and local). State revenue departments publish the annual schedule. Retailers may NOT charge sales tax on covered items during the holiday window.
Origin-based vs destination-based sourcing?
For SELLERS within a state: origin-based rules apply the tax of the SELLER'S location to all in-state sales (TX, MO, NM, OH, PA, TN, UT, VA mostly use this). Destination-based rules apply the tax of the BUYER'S location (most other states). For INTERSTATE sales: destination is universal post-Wayfair — the buyer's address determines the rate, regardless of origin. This is why online retailers must compute thousands of local rates based on shipping zip code — a major compliance burden for small Shopify sellers.
Are cars and boats taxed at sales tax or a separate rate?
Motor vehicles are typically subject to sales tax in nearly all states — collected at vehicle TITLING/REGISTRATION, not at the dealer. Some states have a special "motor vehicle excise tax" instead (Connecticut, Massachusetts) calculated annually on assessed value. Trade-in allowances often reduce the taxable price (44 states allow). Boats follow similar rules — taxed at registration. RVs are sometimes treated as vehicles, sometimes as real-estate-adjacent depending on state. Sales tax on car purchases is OFTEN the largest single SALT line for filers in no-income-tax states.

Sources

Related Calculators

Sales Tax Rate by ZIP Code

Look up the combined sales tax rate for any US ZIP code from official SST data, plus a calculator for the total

Reverse Sales Tax Calculator

Back out the pre-tax price and tax from a tax-inclusive total

Tax-Free Weekend 2026

Every state sales tax holiday date and per-item price cap for 2026, and which states have none

Property Tax Calculator

State property taxes, $40,000 SALT cap, deduction impact

State Income Tax

All 50-state brackets, credits, deductions for your filing status

State Tax Comparison

Side-by-side state income tax comparison for two or more states at your income level and filing status

Itemized vs Standard

$40,000 SALT cap, mortgage interest, 7.5% AGI medical floor

Invoice Generator

Create an itemized invoice with optional sales tax and payment details. Free PDF export, no signup

Whatever your state charges, get a reminder before each federal tax deadline. One email before each quarterly estimated tax payment (Tax Day included), plus one when the IRS publishes next year's numbers. About five a year; you confirm once and can unsubscribe anytime.

Emails are sent with Kit. See our privacy policy.

Most searched ↑↓ navigate · ⏎ open