Sales Tax Calculator

Calculate US sales tax with state and local rates for any purchase.

Sales tax calculator

Live

State Base rate 7.25% · source

Rates reviewed 2026-04-22

Mode

Purchase amount (pre-tax)

$0$500$1k$2k

Local tax (optional) City or county rate

0%2%5%10%

Multi-line mode (qty × unit price)

Description	Qty	Unit price

Related to this calculation

🇺🇸 California 7.25% combined Add tax

$107.25

Total including tax

Subtotal Tax

Subtotal

$100.00

Tax

$7.25

Combined

7.25%

Breakdown

Subtotal

$100.00

State tax (7.25%)

$7.25

Local tax (0.00%)

$0.00

Total

$107.25

Examples

How It Works

Sales tax in the United States is a consumption tax imposed by state and local governments on retail purchases. Unlike VAT used in most other countries, US sales tax is only collected at the final point of sale — not at each stage of production.

The US has no federal sales tax. Instead, 45 states and Washington D.C. impose their own sales tax, with rates ranging from 2.9% (Colorado) to 7.25% (California). Five states — Oregon, Montana, New Hampshire, Delaware, and Alaska — have no state sales tax, though Alaska allows local municipalities to levy their own.

On top of state tax, many cities and counties impose local sales tax. This can add anywhere from 0.5% to 5% or more. For example, in New York City, you pay the 4% state rate plus 4.5% city tax for a combined 8.5%. In some parts of Louisiana, combined rates exceed 12%.

Your total sales tax is simply: State Rate + Local Rate, applied to the purchase subtotal. Some states exempt certain items from sales tax, such as groceries, clothing, or prescription medicine. This calculator uses the standard state base rate and lets you add any applicable local rate.

Tips & Best Practices

Five US states have no sales tax: Oregon, Montana, New Hampshire, Delaware, and Alaska.

Combined state and local rates can exceed 10% in some areas — always check your city and county rates.

Many states exempt groceries from sales tax, while some exempt clothing under a certain price threshold.

Online purchases are subject to sales tax based on the delivery address, not the seller's location.

Sales tax rates can change — check your state's department of revenue for the most current rates.

Frequently Asked Questions

Which states have no sales tax?

Five states have no state sales tax: Oregon, Montana, New Hampshire, Delaware, and Alaska. However, Alaska allows local municipalities to collect their own sales tax, so some Alaska cities do charge sales tax.

What is a local sales tax?

Local sales tax is an additional tax levied by cities, counties, or special districts on top of the state sales tax. Rates vary widely — from under 1% to over 5% — depending on your location.

How is sales tax calculated?

Sales tax is calculated by multiplying the purchase price by the combined tax rate (state rate + local rate). For example, a $100 item in California (7.25% state + 2.5% local = 9.75%) would have $9.75 in tax for a total of $109.75.

Is sales tax different from VAT?

Yes. Sales tax is collected only at the final point of sale to the consumer and is a US concept. VAT (Value Added Tax) is collected at every stage of production and is used in most other countries. Both are consumption taxes, but they work differently.

Are online purchases subject to sales tax?

Yes, since the 2018 Supreme Court ruling in South Dakota v. Wayfair, states can require online retailers to collect sales tax even if they don't have a physical presence in the state. Tax is based on the shipping destination.

Which state has the highest sales tax?

California has the highest base state sales tax rate at 7.25%. However, when combined with local taxes, some areas in Tennessee, Louisiana, and Arkansas can have combined rates exceeding 11%.