🧾 Taxes & Income

Sales Tax Calculator 2026 β€” State & Local Rates by State

Unlike most industrialized nations that utilize a uniform national Value Added Tax (VAT), the United States has no federal sales tax. Instead, sales tax is governed entirely at the state and municipal levels. Across the 50 US states, sales tax policies vary widely: forty-five states plus Washington, D.C. impose a statewide general sales tax, while five states (New Hampshire, Oregon, Montana, Alaska, and Delaware β€” known colloquially by the acronym NOMAD) levy no statewide sales tax at all.
Furthermore, state statutory rates are only part of the equation. Over 11,000 local taxing jurisdictions β€” including counties, cities, and special transit or school districts β€” add local option sales taxes on top of the state baseline. For example, while California imposes the highest statewide base rate (7.25%), states like Louisiana, Tennessee, Arkansas, and Washington feature the highest average combined state-and-local tax burdens, often exceeding 9% to 10% on retail transactions.
Understanding sales tax is vital for consumers verifying receipts, shoppers planning major purchases like vehicles or appliances, and e-commerce business owners determining sales tax liability under post-Wayfair economic nexus laws. Our Sales Tax Calculator provides instant calculations across all 50 US states and D.C., supporting forward calculations (adding tax to a sticker price), reverse calculations (extracting tax from a total receipt), exact zip-code tax rate overrides, coupon discount deductions, and state-by-state comparisons.

Regulatory Framework & Legal Basis

  • 585 U.S. 162 (2018)South Dakota v. Wayfair β€” Online Sales Tax NexusU.S. Supreme Court
  • State-Specific Tax CodesState Revenue Codes (Vary by State)State Departments of Revenue
  • Multistate Agreement (2002)Streamlined Sales and Use Tax Agreement (SSUTA)Streamlined Sales Tax Governing Board
Quick Amounts:

Sales Tax Calculation

Select your state and price to calculate sales tax or extract tax from a receipt total.

$100.00
$
California (8.88%)
Total Price (Including Tax)
$108.88
Sales Tax Owed: $8.88 (8.88% rate)
Pre-Tax Subtotal$100.00
Sales Tax (8.88%)$8.88
Final Total$108.88

Itemized Receipt Breakdown

Original Price $100.00
Net Taxable Amount$100.00
State Sales Tax (7.25%)+$7.25
Local & County Surcharge (1.63%)+$1.63
Total Amount$108.88

State Sales Tax Comparison ($100.00 Purchase)

See how much tax you would pay for this exact purchase across different US states.

States with 0% State Sales Tax
StateTax RateTax on $100.00
Delaware0.0%$0.00
Montana0.0%$0.00
New Hampshire0.0%$0.00
Oregon0.0%$0.00
Alaska0.0%$0.00
States with Highest Combined Rates
StateCombined RateTax on $100.00
Louisiana9.55%$9.55
Tennessee9.55%$9.55
Arkansas9.44%$9.44
Washington9.38%$9.38
Alabama9.29%$9.29
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When to Use This Calculator

Everyday financial situations where this tool gives you fast, accurate clarity:

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Add Sales Tax to Pre-Tax Sticker Price

Quickly find your exact checkout total before heading to the cash register or online shopping cart.

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Reverse Tax: Extract Tax from Receipt

Work backwards from a total credit card charge to find the net purchase price and the exact tax paid.

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Compare Rates Across All 50 States

See how state and county rates differ between high-tax states like California and zero-tax states like Oregon.

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Account for Coupons & Quantity

Apply percentage discounts and multi-item quantities to calculate tax on the true discounted taxable amount.

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How It Works

Sales tax calculations in the United States operate under forward and reverse algebraic formulas:
  • Combined Tax Rate Determination:

  • EffectiveTaxRate = StateBaseRate + LocalDistrictRate (or CustomRate%)
  • Forward Mode (Add Sales Tax to Pre-Tax Sticker Price):

  • NetTaxableAmount = (ItemPrice Γ— Quantity) Γ— (1 - DiscountRate%)
    SalesTaxOwed = NetTaxableAmount Γ— EffectiveTaxRate
    TotalReceiptAmount = NetTaxableAmount + SalesTaxOwed
  • Reverse Mode (Extract Net Price and Tax from Total Paid):

  • NetTaxableAmount = TotalAmountPaid / (1 + EffectiveTaxRate)
    SalesTaxIncluded = TotalAmountPaid - NetTaxableAmount
  • State vs. Local Portion Apportionment:

  • StatePortion = SalesTaxOwed Γ— (StateBaseRate / EffectiveTaxRate)
    LocalPortion = SalesTaxOwed Γ— (LocalDistrictRate / EffectiveTaxRate)
  • The NOMAD 0% States:

  • New Hampshire (NH), Oregon (OR), Montana (MT), Delaware (DE), and Alaska (AK) feature 0% statewide tax (Alaska permits local municipal option taxes).

    Step-by-Step Example

    Consider a consumer purchasing a $100 item in California vs. Texas vs. Oregon:
    β€’ In California (7.25% state rate + 1.63% avg local = 8.88% total):
    - Pre-Tax Subtotal: $100.00
    - State Sales Tax (7.25%): $7.25
    - Local & County Tax (1.63%): $1.63
    - Total Price: $108.88 (Sales Tax Owed: $8.88)
    β€’ In Texas (6.25% state rate + 1.95% avg local = 8.20% total):
    - Pre-Tax Subtotal: $100.00
    - Total Sales Tax (8.20%): $8.20
    - Total Price: $108.20
    β€’ In Oregon (0.00% state rate β€” NOMAD State):
    - Pre-Tax Subtotal: $100.00
    - Total Sales Tax: $0.00
    - Total Price: $100.00 ($8.88 saved compared to California!)
    β€’ Reverse Mode Example ($100 Total Paid on a Receipt at 8.25% tax):
    - Net Price: $100 / 1.0825 = $92.38
    - Tax Extracted: $7.62

    Frequently Asked Questions

    To calculate sales tax on an item, multiply the retail pre-tax price by the total effective sales tax rate (expressed as a decimal). Then add the calculated tax to the original price to get the final total. For example, if an item costs $100 and the combined state and local sales tax rate is 8.25%, the tax is $100 Γ— 0.0825 = $8.25, resulting in a total purchase price of $108.25.
    Five US states do not impose a statewide general sales tax, commonly remembered by the acronym NOMAD: New Hampshire, Oregon, Montana, Alaska, and Delaware. While Alaska has no state-level tax, it does permit local municipalities and boroughs to levy local sales taxes (averaging around 1.8%). Consumers in Oregon, Montana, New Hampshire, and Delaware pay 0% sales tax on virtually all retail goods.
    State sales tax is a uniform percentage levied by the state government on taxable transactions across the entire state. A local option sales tax is an additional percentage enacted by counties, municipalities, or special tax districts (such as transportation authorities or school districts). In most US states, the total tax shown on your receipt is the sum of the state rate plus the local county/city rate.
    To extract sales tax from a final receipt total that already includes tax, divide the total amount paid by (1 + TaxRate as a decimal). This gives you the net pre-tax price. Then subtract the net price from the total paid to find the sales tax amount. For example, if you paid $108.25 at an 8.25% tax rate: $108.25 / 1.0825 = $100.00 pre-tax price, and $108.25 - $100.00 = $8.25 tax paid.
    In the vast majority of US states, store discounts, percentage coupons, and promotional sales reduce the taxable sale price before sales tax is calculated (you only pay tax on the net price actually charged). However, manufacturer coupons (where the retailer is reimbursed by the manufacturer) are generally taxed on the full retail price prior to the coupon deduction in most jurisdictions.
    While California has the highest state-level base sales tax rate at 7.25%, the states with the highest average combined state-and-local sales tax rates are Louisiana (9.55%), Tennessee (9.55%), Arkansas (9.44%), Washington (9.38%), and Alabama (9.29%). In certain cities within these states, combined rates can exceed 11% due to overlapping municipal and special transit district surcharges.

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