{
  "source": "RevenueLab",
  "source_url": "https://www.revenuelab.fyi",
  "dataset": "us_state_sales_tax",
  "updated": "2026-08-31",
  "unit": "percent",
  "license": "CC BY 4.0 with attribution to RevenueLab.fyi",
  "citation": "RevenueLab — US state sales tax rates (https://www.revenuelab.fyi/api/public/state-sales-tax.json)",
  "notes": "state_rate is the statewide base rate; avg_local_rate is the average local add-on; max_combined_rate is the highest combined rate typically seen in the state. Local rates vary by city and county.",
  "states": [
    {
      "slug": "alabama",
      "name": "Alabama",
      "state_rate_pct": 4,
      "avg_local_rate_pct": 5.29,
      "avg_combined_rate_pct": 9.29,
      "max_combined_rate_pct": 12.5,
      "note": "Alabama's 4% state rate is low, but local add-ons are among the highest in the country.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-alabama"
    },
    {
      "slug": "arizona",
      "name": "Arizona",
      "state_rate_pct": 5.6,
      "avg_local_rate_pct": 2.8,
      "avg_combined_rate_pct": 8.4,
      "max_combined_rate_pct": 11.2,
      "note": "Arizona calls it a transaction privilege tax, levied on the seller rather than the buyer.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-arizona"
    },
    {
      "slug": "arkansas",
      "name": "Arkansas",
      "state_rate_pct": 6.5,
      "avg_local_rate_pct": 2.95,
      "avg_combined_rate_pct": 9.45,
      "max_combined_rate_pct": 11.5,
      "note": "Groceries are taxed at a reduced 0.125% state rate in Arkansas.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-arkansas"
    },
    {
      "slug": "california",
      "name": "California",
      "state_rate_pct": 7.25,
      "avg_local_rate_pct": 1.6,
      "avg_combined_rate_pct": 8.85,
      "max_combined_rate_pct": 10.75,
      "note": "California has the highest statewide base rate in the US at 7.25%.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-california"
    },
    {
      "slug": "colorado",
      "name": "Colorado",
      "state_rate_pct": 2.9,
      "avg_local_rate_pct": 4.9,
      "avg_combined_rate_pct": 7.8,
      "max_combined_rate_pct": 11.2,
      "note": "Colorado's 2.9% state rate is the lowest of any state that has a sales tax, but home-rule cities add a lot.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-colorado"
    },
    {
      "slug": "connecticut",
      "name": "Connecticut",
      "state_rate_pct": 6.35,
      "avg_local_rate_pct": 0,
      "avg_combined_rate_pct": 6.35,
      "max_combined_rate_pct": 6.35,
      "note": "Connecticut has no local sales taxes — one flat statewide rate.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-connecticut"
    },
    {
      "slug": "florida",
      "name": "Florida",
      "state_rate_pct": 6,
      "avg_local_rate_pct": 1.02,
      "avg_combined_rate_pct": 7.02,
      "max_combined_rate_pct": 7.5,
      "note": "Florida counties add discretionary surtaxes, often capped on the first $5,000 of a single item.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-florida"
    },
    {
      "slug": "georgia",
      "name": "Georgia",
      "state_rate_pct": 4,
      "avg_local_rate_pct": 3.4,
      "avg_combined_rate_pct": 7.4,
      "max_combined_rate_pct": 9,
      "note": "Most Georgia counties levy a 3–4% local option and special purpose tax on top of the 4% state rate.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-georgia"
    },
    {
      "slug": "hawaii",
      "name": "Hawaii",
      "state_rate_pct": 4,
      "avg_local_rate_pct": 0.5,
      "avg_combined_rate_pct": 4.5,
      "max_combined_rate_pct": 4.5,
      "note": "Hawaii's general excise tax applies to nearly all business activity, including services and rent.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-hawaii"
    },
    {
      "slug": "idaho",
      "name": "Idaho",
      "state_rate_pct": 6,
      "avg_local_rate_pct": 0.03,
      "avg_combined_rate_pct": 6.03,
      "max_combined_rate_pct": 9,
      "note": "Only resort cities in Idaho may add a local sales tax.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-idaho"
    },
    {
      "slug": "illinois",
      "name": "Illinois",
      "state_rate_pct": 6.25,
      "avg_local_rate_pct": 2.6,
      "avg_combined_rate_pct": 8.85,
      "max_combined_rate_pct": 11.5,
      "note": "Chicago's combined rate is among the highest of any major US city.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-illinois"
    },
    {
      "slug": "indiana",
      "name": "Indiana",
      "state_rate_pct": 7,
      "avg_local_rate_pct": 0,
      "avg_combined_rate_pct": 7,
      "max_combined_rate_pct": 7,
      "note": "Indiana has no local sales tax; the 7% state rate is uniform.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-indiana"
    },
    {
      "slug": "iowa",
      "name": "Iowa",
      "state_rate_pct": 6,
      "avg_local_rate_pct": 0.94,
      "avg_combined_rate_pct": 6.94,
      "max_combined_rate_pct": 7,
      "note": "Most Iowa jurisdictions add a 1% local option sales tax.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-iowa"
    },
    {
      "slug": "kansas",
      "name": "Kansas",
      "state_rate_pct": 6.5,
      "avg_local_rate_pct": 2.25,
      "avg_combined_rate_pct": 8.75,
      "max_combined_rate_pct": 11.5,
      "note": "Kansas has phased its grocery sales tax down to zero at the state level.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-kansas"
    },
    {
      "slug": "kentucky",
      "name": "Kentucky",
      "state_rate_pct": 6,
      "avg_local_rate_pct": 0,
      "avg_combined_rate_pct": 6,
      "max_combined_rate_pct": 6,
      "note": "Kentucky levies a flat 6% with no local sales taxes.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-kentucky"
    },
    {
      "slug": "louisiana",
      "name": "Louisiana",
      "state_rate_pct": 5,
      "avg_local_rate_pct": 5.1,
      "avg_combined_rate_pct": 10.1,
      "max_combined_rate_pct": 12,
      "note": "Louisiana routinely has the highest average combined sales tax rate in the country.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-louisiana"
    },
    {
      "slug": "maine",
      "name": "Maine",
      "state_rate_pct": 5.5,
      "avg_local_rate_pct": 0,
      "avg_combined_rate_pct": 5.5,
      "max_combined_rate_pct": 5.5,
      "note": "Maine has no local sales tax, but lodging and prepared food carry higher special rates.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-maine"
    },
    {
      "slug": "maryland",
      "name": "Maryland",
      "state_rate_pct": 6,
      "avg_local_rate_pct": 0,
      "avg_combined_rate_pct": 6,
      "max_combined_rate_pct": 6,
      "note": "Maryland applies a flat 6% statewide with no local add-ons.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-maryland"
    },
    {
      "slug": "massachusetts",
      "name": "Massachusetts",
      "state_rate_pct": 6.25,
      "avg_local_rate_pct": 0,
      "avg_combined_rate_pct": 6.25,
      "max_combined_rate_pct": 6.25,
      "note": "Massachusetts exempts clothing under $175 per item from sales tax.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-massachusetts"
    },
    {
      "slug": "michigan",
      "name": "Michigan",
      "state_rate_pct": 6,
      "avg_local_rate_pct": 0,
      "avg_combined_rate_pct": 6,
      "max_combined_rate_pct": 6,
      "note": "Michigan has a flat 6% rate with no local sales taxes.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-michigan"
    },
    {
      "slug": "minnesota",
      "name": "Minnesota",
      "state_rate_pct": 6.875,
      "avg_local_rate_pct": 1.2,
      "avg_combined_rate_pct": 8.07,
      "max_combined_rate_pct": 9.875,
      "note": "Minnesota exempts clothing entirely from sales tax.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-minnesota"
    },
    {
      "slug": "mississippi",
      "name": "Mississippi",
      "state_rate_pct": 7,
      "avg_local_rate_pct": 0.06,
      "avg_combined_rate_pct": 7.06,
      "max_combined_rate_pct": 8,
      "note": "Mississippi taxes groceries at the full 7% rate, unusual among states.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-mississippi"
    },
    {
      "slug": "missouri",
      "name": "Missouri",
      "state_rate_pct": 4.225,
      "avg_local_rate_pct": 4.15,
      "avg_combined_rate_pct": 8.38,
      "max_combined_rate_pct": 11.99,
      "note": "Missouri's low state rate is offset by heavy city and county add-ons.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-missouri"
    },
    {
      "slug": "nebraska",
      "name": "Nebraska",
      "state_rate_pct": 5.5,
      "avg_local_rate_pct": 1.45,
      "avg_combined_rate_pct": 6.95,
      "max_combined_rate_pct": 8,
      "note": "Nebraska cities may add up to 2% local sales tax.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-nebraska"
    },
    {
      "slug": "nevada",
      "name": "Nevada",
      "state_rate_pct": 6.85,
      "avg_local_rate_pct": 1.4,
      "avg_combined_rate_pct": 8.25,
      "max_combined_rate_pct": 8.375,
      "note": "Nevada has no income tax, so sales and gaming taxes carry the budget.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-nevada"
    },
    {
      "slug": "new-jersey",
      "name": "New Jersey",
      "state_rate_pct": 6.625,
      "avg_local_rate_pct": 0,
      "avg_combined_rate_pct": 6.63,
      "max_combined_rate_pct": 6.625,
      "note": "Urban Enterprise Zones in New Jersey charge half the state rate on many purchases.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-new-jersey"
    },
    {
      "slug": "new-mexico",
      "name": "New Mexico",
      "state_rate_pct": 4.875,
      "avg_local_rate_pct": 2.75,
      "avg_combined_rate_pct": 7.63,
      "max_combined_rate_pct": 9,
      "note": "New Mexico levies a gross receipts tax on sellers, typically passed to the buyer.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-new-mexico"
    },
    {
      "slug": "new-york",
      "name": "New York",
      "state_rate_pct": 4,
      "avg_local_rate_pct": 4.53,
      "avg_combined_rate_pct": 8.53,
      "max_combined_rate_pct": 8.875,
      "note": "New York City's combined rate is 8.875%, and clothing under $110 is exempt there.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-new-york"
    },
    {
      "slug": "north-carolina",
      "name": "North Carolina",
      "state_rate_pct": 4.75,
      "avg_local_rate_pct": 2.25,
      "avg_combined_rate_pct": 7,
      "max_combined_rate_pct": 7.5,
      "note": "Counties in North Carolina add 2–2.75% on top of the state rate.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-north-carolina"
    },
    {
      "slug": "north-dakota",
      "name": "North Dakota",
      "state_rate_pct": 5,
      "avg_local_rate_pct": 2,
      "avg_combined_rate_pct": 7,
      "max_combined_rate_pct": 8.5,
      "note": "North Dakota cities add local rates that are often capped by a refund threshold.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-north-dakota"
    },
    {
      "slug": "ohio",
      "name": "Ohio",
      "state_rate_pct": 5.75,
      "avg_local_rate_pct": 1.5,
      "avg_combined_rate_pct": 7.25,
      "max_combined_rate_pct": 8,
      "note": "Ohio counties and transit authorities set the local portion.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-ohio"
    },
    {
      "slug": "oklahoma",
      "name": "Oklahoma",
      "state_rate_pct": 4.5,
      "avg_local_rate_pct": 4.5,
      "avg_combined_rate_pct": 9,
      "max_combined_rate_pct": 11.5,
      "note": "Oklahoma removed the state-level grocery tax, but local grocery taxes remain.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-oklahoma"
    },
    {
      "slug": "pennsylvania",
      "name": "Pennsylvania",
      "state_rate_pct": 6,
      "avg_local_rate_pct": 0.34,
      "avg_combined_rate_pct": 6.34,
      "max_combined_rate_pct": 8,
      "note": "Only Philadelphia (2%) and Allegheny County (1%) add local sales tax in Pennsylvania.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-pennsylvania"
    },
    {
      "slug": "rhode-island",
      "name": "Rhode Island",
      "state_rate_pct": 7,
      "avg_local_rate_pct": 0,
      "avg_combined_rate_pct": 7,
      "max_combined_rate_pct": 7,
      "note": "Rhode Island exempts clothing up to $250 per item.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-rhode-island"
    },
    {
      "slug": "south-carolina",
      "name": "South Carolina",
      "state_rate_pct": 6,
      "avg_local_rate_pct": 1.5,
      "avg_combined_rate_pct": 7.5,
      "max_combined_rate_pct": 9,
      "note": "South Carolina caps sales tax on vehicles at a flat maximum per purchase.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-south-carolina"
    },
    {
      "slug": "south-dakota",
      "name": "South Dakota",
      "state_rate_pct": 4.2,
      "avg_local_rate_pct": 1.9,
      "avg_combined_rate_pct": 6.1,
      "max_combined_rate_pct": 6.5,
      "note": "South Dakota taxes most services, which many states exempt.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-south-dakota"
    },
    {
      "slug": "tennessee",
      "name": "Tennessee",
      "state_rate_pct": 7,
      "avg_local_rate_pct": 2.55,
      "avg_combined_rate_pct": 9.55,
      "max_combined_rate_pct": 9.75,
      "note": "Tennessee has no income tax and one of the highest combined sales tax rates.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-tennessee"
    },
    {
      "slug": "texas",
      "name": "Texas",
      "state_rate_pct": 6.25,
      "avg_local_rate_pct": 1.95,
      "avg_combined_rate_pct": 8.2,
      "max_combined_rate_pct": 8.25,
      "note": "Texas caps the combined rate at 8.25%, which most cities hit exactly.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-texas"
    },
    {
      "slug": "utah",
      "name": "Utah",
      "state_rate_pct": 6.1,
      "avg_local_rate_pct": 1.15,
      "avg_combined_rate_pct": 7.25,
      "max_combined_rate_pct": 9.05,
      "note": "Utah taxes groceries at a reduced 3% combined rate.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-utah"
    },
    {
      "slug": "vermont",
      "name": "Vermont",
      "state_rate_pct": 6,
      "avg_local_rate_pct": 0.36,
      "avg_combined_rate_pct": 6.36,
      "max_combined_rate_pct": 7,
      "note": "Vermont towns may add a 1% local option tax.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-vermont"
    },
    {
      "slug": "virginia",
      "name": "Virginia",
      "state_rate_pct": 5.3,
      "avg_local_rate_pct": 0.47,
      "avg_combined_rate_pct": 5.77,
      "max_combined_rate_pct": 7,
      "note": "Virginia's rate includes a 1% local portion in the statewide figure; groceries are 1%.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-virginia"
    },
    {
      "slug": "washington",
      "name": "Washington",
      "state_rate_pct": 6.5,
      "avg_local_rate_pct": 2.9,
      "avg_combined_rate_pct": 9.4,
      "max_combined_rate_pct": 10.6,
      "note": "Washington has no income tax and relies heavily on sales tax.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-washington"
    },
    {
      "slug": "west-virginia",
      "name": "West Virginia",
      "state_rate_pct": 6,
      "avg_local_rate_pct": 0.55,
      "avg_combined_rate_pct": 6.55,
      "max_combined_rate_pct": 7,
      "note": "Municipalities in West Virginia may add up to 1%.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-west-virginia"
    },
    {
      "slug": "wisconsin",
      "name": "Wisconsin",
      "state_rate_pct": 5,
      "avg_local_rate_pct": 0.6,
      "avg_combined_rate_pct": 5.6,
      "max_combined_rate_pct": 7.9,
      "note": "Most Wisconsin counties add a 0.5% local tax.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-wisconsin"
    },
    {
      "slug": "wyoming",
      "name": "Wyoming",
      "state_rate_pct": 4,
      "avg_local_rate_pct": 1.4,
      "avg_combined_rate_pct": 5.4,
      "max_combined_rate_pct": 6,
      "note": "Wyoming has no income tax and a low combined sales tax rate.",
      "calculator_url": "https://www.revenuelab.fyi/toolbox/sales-tax-wyoming"
    }
  ]
}