US Sales Tax Statistics 2026: Rates, Revenue and Online Sales Tax

State sales tax rates

The state rate is the part of sales tax set by each state legislature. These figures cover statewide rates alone, before any local tax.

• As of July 1, 2026, 45 US states levy a statewide sales tax. (Tax Foundation, July 2026)
• Five US states have no statewide sales tax in 2026: Alaska, Delaware, Montana, New Hampshire and Oregon. (Tax Foundation, July 2026)
• Of the five states with no statewide sales tax, only Alaska allows localities to impose local sales taxes. (Tax Foundation, July 2026)
• California has the highest state-level sales tax rate in the US in 2026, at 7.25 percent. (Tax Foundation, July 2026)
• Indiana, Mississippi, Rhode Island and Tennessee tie for the second-highest state sales tax rate in 2026, at 7 percent. (Tax Foundation, July 2026)
• Colorado has the lowest non-zero state sales tax rate in the US in 2026, at 2.9 percent. (Tax Foundation, July 2026)
• Alabama, Georgia, Hawaii, New York and Wyoming each levy a 4 percent state sales tax in 2026, the next-lowest non-zero rate after Colorado. (Tax Foundation, July 2026)
• California (1.25 percent), Utah (1.25 percent) and Virginia (1 percent) levy mandatory, statewide local add-on sales taxes at the state level, which the Tax Foundation counts as part of their state rates. (Tax Foundation, July 2026)
• Louisiana is the most recent state to raise its sales tax rate: its state rate rose from 4.45 percent to 5 percent in January 2025. (Tax Foundation, July 2026)
• New Mexico lowered its state-level gross receipts tax rate from 5.125 percent to 4.875 percent in July 2022. (Tax Foundation, July 2026)
• No state changed its statewide sales tax rate between January 2026 and July 2026. (Tax Foundation, July 2026)

Combined state and local rates

The combined rate adds each state's population-weighted average local rate to its state rate.

• Louisiana has the highest average combined state and local sales tax rate in the US as of July 1, 2026, at 10.13 percent. (Tax Foundation, July 2026)
• The five states with the highest average combined state and local sales tax rates in 2026 are Louisiana (10.13 percent), Tennessee (9.61 percent), Washington (9.57 percent), Arkansas (9.48 percent) and Alabama (9.46 percent). (Tax Foundation, July 2026)
• The population-weighted average combined state and local sales tax rate across the US is 7.53 percent in 2026. (Tax Foundation, July 2026)
• Tennessee's 9.61 percent average combined sales tax rate in 2026 is a 7 percent state rate plus a 2.61 percent average local rate. (Tax Foundation, July 2026)
• California's average combined sales tax rate in 2026 is 9.03 percent: its 7.25 percent state rate plus a 1.78 percent average local rate. (Tax Foundation, July 2026)
• Hawaii has the lowest average combined sales tax rate of any state with a statewide sales tax in 2026, at 4.50 percent. (Tax Foundation, July 2026)
• Alaska's average combined sales tax rate of 1.82 percent in 2026 comes entirely from local sales taxes, because the state levies none. (Tax Foundation, July 2026)

All 50 states and DC

State and average local sales tax rates as of July 1, 2026, with each state's combined rank and maximum local rate (Tax Foundation, July 2026). DC's rank, in brackets, is where it would place; the Tax Foundation notes it does not affect the states' ranks.

^* New Jersey's average local rate is negative. The Tax Foundation explains: “Salem County, N.J., is not subject to the statewide sales tax rate and collects a local rate of 3.3125%. New Jersey’s local score is represented as a negative.” and “Some cities in New Jersey are in “Urban Enterprise Zones,” where qualifying sellers collect sales tax at half the statewide rate (3.3125 percent). This is reflected as a small negative adjustment to the average local rate.” (Tax Foundation, July 2026)

Local sales tax variation

Local sales taxes are what make rates differ within a state. These figures show where local rates are highest, where there are none, and some of the local rules behind them.

• 38 US states allow local sales taxes in 2026, including Alaska, which has no statewide sales tax. (Tax Foundation, July 2026)
• The five states with the highest average local sales tax rates in 2026 are Alabama (5.46 percent), Louisiana (5.13 percent), Colorado (4.99 percent), Oklahoma (4.56 percent) and New York (4.54 percent). (Tax Foundation, July 2026)
• Colorado has the highest maximum local sales tax rate of any state in 2026, at 9.10 percent. (Tax Foundation, July 2026)
• Local sales tax rates in Alaska reach as high as 7.85 percent in 2026, even though the state itself levies no sales tax. (Tax Foundation, July 2026)
• Connecticut, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan and Rhode Island have no local sales taxes in 2026, so their combined rate is the same as their state rate. (Tax Foundation, July 2026)
• Chicago's sales tax rate is 10.25 percent, and evidence suggests Chicago-area consumers make major purchases in surrounding suburbs or online to avoid it. (Tax Foundation, July 2026)
• Georgia's Floating Local Option Sales Tax raised the sales tax rate in many Georgia counties by up to one percentage point in 2026. (Tax Foundation, July 2026)
• Qualifying sellers in New Jersey's Urban Enterprise Zones collect sales tax at half the statewide rate, 3.3125 percent. (Tax Foundation, July 2026)
• Hawaii has the broadest sales tax base in the US: by one estimate it taxes 119 percent of the state's personal income, against a national median of 36 percent. (Tax Foundation, July 2026)

Sales tax revenue

Revenue figures come from the Census Bureau's Annual Survey of State Government Tax Collections and cover state governments only.

• Retail sales taxes account for 32 percent of state tax collections, 13 percent of local tax collections and 24 percent of combined state and local tax collections. (Tax Foundation, July 2026)
• US state governments collected $1.54 trillion ($1,535,843,715,000) in total taxes in fiscal year 2025. (Census Bureau, 2026)
• US state governments collected $475.2 billion ($475,228,739,000) in general sales and gross receipts taxes in fiscal year 2025. (Census Bureau, 2026)
• Individual income taxes brought US state governments $517.4 billion ($517,448,442,000) in fiscal year 2025, more than the $475.2 billion ($475,228,739,000) raised by general sales and gross receipts taxes. (Census Bureau, 2026)
• Including selective sales taxes on items such as motor fuel, alcohol and tobacco, US state governments collected $697.4 billion ($697,350,722,000) in sales and gross receipts taxes in fiscal year 2025. (Census Bureau, 2026)
• US state governments collected $60.0 billion ($59,963,866,000) in motor fuel sales taxes in fiscal year 2025. (Census Bureau, 2026)
• Texas collected more general sales and gross receipts tax than any other state in fiscal year 2025: $56.5 billion ($56,499,029,000). (Census Bureau, 2026)
• California collected the second-most general sales and gross receipts tax of any state in fiscal year 2025: $53.5 billion ($53,494,661,000). (Census Bureau, 2026)
• Florida collected the third-most general sales and gross receipts tax of any state in fiscal year 2025: $40.0 billion ($39,994,118,000). (Census Bureau, 2026)
• Washington ($23.4 billion ($23,381,238,000)) and New York ($20.4 billion ($20,399,892,000)) ranked fourth and fifth among states for general sales and gross receipts tax collections in fiscal year 2025. (Census Bureau, 2026)

Online and remote sales tax after Wayfair

Remote sellers sell into a state without a physical presence there. These figures cover the Supreme Court ruling on taxing them and the thresholds some states set.

• On June 21, 2018, in South Dakota v. Wayfair, the US Supreme Court overruled Quill Corp. v. North Dakota and National Bellas Hess v. Department of Revenue, the cases behind the rule that a seller needed a physical presence in a state before the state could require it to collect sales tax. (Supreme Court, 2018)
• The South Dakota law at issue in Wayfair applied only to sellers that deliver more than $100,000 of goods or services into the state each year, or engage in 200 or more separate transactions for delivery into the state. (Supreme Court, 2018)
• The Supreme Court's Wayfair opinion cited estimates that Bellas Hess and Quill caused states to lose between $8 billion and $33 billion every year. (Supreme Court, 2018)
• California requires remote sellers to register and collect California use tax once their combined sales of tangible personal property for delivery into California exceed $500,000 in the preceding or current calendar year. (CDTFA)
• Remote sellers with total Texas revenue of less than $500,000 in the preceding twelve calendar months are not required to obtain a Texas tax permit or collect Texas use tax. (Texas Comptroller)
• From January 1, 2026, Illinois dropped the transaction-count test from its economic nexus threshold for remote sellers, keeping only its sales threshold. (Tax Foundation, January 2026)

Grocery and prescription exemptions, and sales tax holidays

Exemptions decide what the rate applies to. These figures cover 2026 changes to grocery taxes, Illinois's rate on drugs, and this year's sales tax holidays.

• Arkansas repealed its state sales tax on groceries effective January 1, 2026, although groceries remain subject to local sales taxes there. (Tax Foundation, January 2026)
• Illinois eliminated its 1 percent state sales and use tax on grocery sales effective January 1, 2026. (Illinois DOR, October 2025)
• Since January 1, 2026, Illinois municipalities and counties can impose a local grocery tax of exactly 1 percent by ordinance. (Illinois DOR, October 2025)
• Illinois still imposes its 1 percent state sales and use tax on qualifying drugs and medical appliances after repealing the state tax on groceries in 2026. (Illinois DOR, October 2025)
• 20 states have held or will hold sales tax holidays in 2026, up from 19 in 2025. (Tax Foundation, July 2026)
• Alabama added a new sales tax holiday for SNAP-eligible food items in 2026, alongside its existing severe weather preparedness and back-to-school sales tax holidays. (Tax Foundation, July 2026)

Receipt generators mentioned in this report

• Apple Store receipt generator
• CVS receipt generator
• AutoZone receipt generator
• Home Depot receipt generator
• Macy's receipt generator
• Costco receipt generator
• Starbucks receipt generator
• Walmart receipt generator
• Dunkin' receipt generator
• Marshalls receipt generator
• Walgreens receipt generator
• McDonald's receipt generator
• Burlington receipt generator
• Whole Foods Market receipt generator
• Publix receipt generator

Methodology and sources

• Tax Foundation. State and Local Sales Tax Rates, Midyear 2026. July 6, 2026 (rates as of July 1, 2026).
• Tax Foundation. 2026 State Tax Changes Taking Effect January 1st. December 18, 2025, updated January 6, 2026.
• Tax Foundation. Sales Tax Holidays by State, 2026. July 20, 2026, updated July 24, 2026.
• US Census Bureau. 2025 Annual Survey of State Government Tax Collections, Table 1. Page last revised May 12, 2026.
• Supreme Court of the United States. South Dakota v. Wayfair, Inc., No. 17-494. Decided June 21, 2018.
• California Department of Tax and Fee Administration. Use Tax Collection Requirements Based on Sales into California Due to the Wayfair Decision. Undated page, accessed September 22, 2026.
• Texas Comptroller of Public Accounts. Remote Sellers. Undated page, accessed September 22, 2026.
• Illinois Department of Revenue. Informational Bulletin FY 2026-03, Illinois Grocery Tax Changes Effective January 1, 2026. October 2025.
• CheckoutReceipt. US Retail Receipt Tax Codes dataset, version 1.0. March 23, 2026.

Download the data (CSV)

Every figure in this report, including the full state table, with its source URL and date.