03  /  Reference

Sales tax rates by state

The statewide base sales & use tax rate for each state we track, taken from the state's own revenue authority and confirmed against a second reference. The base rate applies everywhere in the state; local taxes, where allowed, push the rate you actually pay higher.

Need a total? The sales tax calculator applies any of these base rates to an amount.

Alabama · 4% base

Statewide general rate of 4%, in place since 1963. Alabama leans heavily on local taxes: counties and cities add some of the highest local rates in the country, pushing combined rates to roughly 9% on average and higher in places. The Alabama DOR lists the general sales tax rate as 4%; confirmed against the Tax Foundation 2026 state-rate table. Alabama Department of Revenue — Sales and Use Tax Rates · checked 2026-06-16

California · 7.25% base

Statewide base rate only; district (local) taxes add more by city/ZIP, so the combined rate is higher in most places. CDTFA states the statewide rate is 7.25%; confirmed against the Tax Foundation 2026 state-rate table. California Dept. of Tax and Fee Administration (CDTFA) — Sales & Use Tax Rates · checked 2026-06-16

Florida · 6% base

Statewide general rate only; most counties add a discretionary surtax, so the combined rate is higher in much of the state. The Florida DOR states the general state rate is 6%; confirmed against the Tax Foundation 2026 state-rate table. Some categories carry different state rates (e.g. electricity 6.95%, amusement machines 4%). Florida Department of Revenue — Florida Sales and Use Tax · checked 2026-06-16

Georgia · 4% base

Statewide base rate only; every county adds local sales taxes (LOST, SPLOST, ESPLOST, etc.), so combined rates run to 8–9% in much of the state. The Georgia DOR publishes 4% as the state rate on its quarterly rate charts; confirmed against the Tax Foundation 2026 state-rate table. Georgia Department of Revenue — Sales & Use Tax rates · checked 2026-06-16

Illinois · 6.25% base

Statewide base rate on general merchandise only; home-rule cities and counties add local taxes, so combined rates run much higher in places (over 10% in parts of Chicago). The IL DOR states the general-merchandise rate is 6.25%; confirmed against the Tax Foundation 2026 state-rate table. Illinois Department of Revenue — Sales & use tax rates (general merchandise) · checked 2026-06-16

Indiana · 7% base

Indiana applies a single statewide 7% rate and imposes no general local sales taxes, so 7% is what applies almost everywhere. The Indiana DOR states the rate as seven percent; confirmed against the Tax Foundation 2026 state-rate table, which shows a 0.00% maximum local rate for Indiana. Indiana Department of Revenue — Sales Tax · checked 2026-06-16

Kentucky · 6% base

Kentucky imposes a flat 6% sales and use tax with no local sales taxes: the Kentucky DOR states the tax is 'imposed at the rate of 6 percent' and that 'there are no local sales and use taxes in Kentucky,' so 6% is the rate statewide. Confirmed against the Tax Foundation 2026 state-rate table. Kentucky Department of Revenue — Sales & Use Tax · checked 2026-06-16

Michigan · 6% base

Single statewide rate; Michigan has no city, county, or other local sales taxes, so 6% applies everywhere with no combined-rate variation. The rate rose to 6% under Proposal A effective May 1, 1994. The Michigan Department of Treasury states the rate is 6%; confirmed against the Tax Foundation 2026 state-rate table. Michigan Department of Treasury — Sales and Use Taxes · checked 2026-06-16

New Jersey · 6.625% base

Single statewide rate; New Jersey does not allow general local sales taxes, so 6.625% applies almost everywhere. Reduced rates apply in designated Urban Enterprise Zones (half the state rate) and Salem County. The rate dropped from 6.875% to 6.625% effective January 1, 2018; the NJ Division of Taxation states the current rate is 6.625%, confirmed against the Tax Foundation 2026 state-rate table. New Jersey Division of Taxation — Sales and Use Tax · checked 2026-06-16

New York · 4% base

Statewide base rate only; cities, counties and school districts add local rates, and an extra 0.375% applies in the Metropolitan Commuter Transportation District (MCTD), so the combined rate is higher in most places. NY Tax & Finance states the statewide rate is 4%; confirmed against the Tax Foundation 2026 state-rate table. New York State Department of Taxation and Finance — Sales tax rate publications · checked 2026-06-16

North Carolina · 4.75% base

Statewide general rate only; counties add local and transit rates (typically 2%–2.25%), so combined rates run around 6.75%–7.5%. The NCDOR states the state general rate is 4.75%; confirmed against the Tax Foundation 2026 state-rate table. Some categories (e.g. certain food) carry a separate 2% local rate. North Carolina Department of Revenue — Current Sales and Use Tax Rates · checked 2026-06-16

Pennsylvania · 6% base

Statewide base rate only; by law a 1% local tax applies in Allegheny County and 2% in Philadelphia, so the combined rate is higher there. The PA DOR states the state rate is 6%; confirmed against the Tax Foundation 2026 state-rate table. Pennsylvania Department of Revenue — Sales, Use and Hotel Occupancy Tax · checked 2026-06-16

South Carolina · 6% base

Statewide base rate of 6%; counties may levy local-option sales taxes of up to about 3% on top, so combined rates reach roughly 9% in some counties. The SC DOR states 'the statewide Sales & Use Tax rate is 6%'; confirmed against the Tax Foundation 2026 state-rate table. South Carolina Department of Revenue — Sales & Use Tax · checked 2026-06-16

Texas · 6.25% base

Statewide base rate only; local jurisdictions may add up to 2%, for a maximum combined rate of 8.25%. Confirmed against the Texas Comptroller (6.25% state) and the Tax Foundation 2026 state-rate table. Texas Comptroller of Public Accounts — Sales and Use Tax · checked 2026-06-16

Washington · 6.5% base

Statewide base rate only; local jurisdictions add 0.5%–4%, so combined rates reach the low-to-mid 10s in some cities. The Washington DOR states the state portion is 6.5%; confirmed against the Tax Foundation 2026 state-rate table. Washington has no state income tax, so sales tax carries more of the load. Washington State Department of Revenue — Sales & use tax rates · checked 2026-06-16

Wisconsin · 5% base

Statewide base rate of 5%, unchanged since May 1, 1982 — one of the longest-stable state rates in the country. Counties may add a 0.5% local tax (a few districts add a little more), so combined rates run up to roughly 7.9%. The Wisconsin DOR states the 'Wisconsin sales tax is a 5% tax'; confirmed against the Tax Foundation 2026 state-rate table. Wisconsin Department of Revenue — Sales and Use Tax Rates · checked 2026-06-16

What is the difference between the base state rate and the combined rate?

The base (statewide) rate is set by the state and applies everywhere in it. The combined rate is the base rate plus any city, county, district, or transit taxes layered on top, so the rate you actually pay at a register is usually higher than the base figure shown here. The amounts in this table are base rates only — check the cited authority for the exact combined rate at a specific address.

Which of these states have no local sales tax on top of the base rate?

Indiana, Kentucky, Michigan, and New Jersey apply a single statewide rate with no general local sales tax on top, so the base rate is what you pay almost everywhere in those states. New Jersey is a partial case: it has no general local tax but allows reduced rates in designated Urban Enterprise Zones.

How current are these figures?

Each rate is taken directly from the state revenue authority and confirmed against a second independent reference (the Tax Foundation 2026 state-rate table) before it is marked verified. The table was last checked on 2026-06-16.

Why do several states show the same base rate?

A handful of states happen to set the same statewide base rate — for example Florida, Michigan, and Pennsylvania each use 6%. The combined rate still differs widely between them because local taxes, where allowed, stack differently.