What are the sales tax rates by US state?

Last updated: Method & sources
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📋 Direct Answer

[Unverified] Figures may be out of date. Queued 2026-08-21 (uvq-us-sales-tax-by-state-en-F0-01). Check the official page: https://www.mtc.gov/. Public compilation, not tax advice.

Check the official page

[Unverified] Figures may be out of date. Queued 2026-08-21 (uvq-us-sales-tax-by-state-en-F0-02). Check the official page: https://www.mtc.gov/. Public compilation, not tax advice.

Check the official page

[Unverified] Figures may be out of date. Queued 2026-08-21 (uvq-us-sales-tax-by-state-en-F0-03). Check the official page: https://www.mtc.gov/. Public compilation, not tax advice.

Check the official page

[Unverified] Figures may be out of date. Queued 2026-08-21 (uvq-us-sales-tax-by-state-en-F0-05). Check the official page: https://www.mtc.gov/. Public compilation, not tax advice.

Check the official page

US sales tax rates vary significantly by state. No sales tax: Oregon, Montana, New Hampshire, Delaware, Alaska (local taxes possible). Highest combined: Louisiana (9.55%), Tennessee (9.55%), Arkansas (9.51%). Average state rate: ~5%. Combined state + local: 0-10.25%. States with no sales tax still require marketplace facilitators to collect in some jurisdictions.

2
Requirements
0-10.25%
Est. Total Cost
Varies by state
Timeline

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📝 Step-by-Step Guide

Total 6 steps·Est. 1-3 months

Prerequisites

  • Business entity established
  • Nexus threshold analysis completed
  • Product taxability determined
  1. 1

    Determine Nexus

    Analyze economic nexus thresholds for each target state (revenue + transaction counts). Most states: $100K revenue or 200 transactions.

  2. 2

    Identify Product Taxability

    Check whether your products are taxable in each nexus state. Rules vary by state — clothing, digital goods, and food have different exemptions.

  3. 3

    Register for Permits

    File sales tax permit applications in each nexus state. Many states allow online registration. Do NOT collect tax before obtaining a permit.

  4. 4

    Configure Collection

    Set up tax calculation in your e-commerce platform or marketplace. Configure product tax codes and destination-based rates.

  5. 5

    File Returns

    File periodic sales tax returns per state requirements (monthly, quarterly, or annual). Use a tax automation tool for multi-state compliance.

  6. 6

    Monitor Threshold Changes

    Track evolving nexus thresholds and rate changes. Set calendar reminders for filing deadlines. Consider marketplace facilitator laws to reduce direct filing burden.

💰 Cost Breakdown

ItemCostFrequency
Marketplace facilitator collectionIncluded in platform feesone-time
Direct registration + collection$500-5,000/year per state for compliance software + filingannual
No Sales Tax States0%one-time
Highest Rate States8-10%+one-time
Total Estimate$508 – $5010Per US filing
⚠️WARNING

US sales tax has no single national rate — effective rates vary from 0% to 10%+ depending on state AND local jurisdiction

Incorrect collection rates lead to audit exposure in multiple states simultaneously

🛡️ Prevention Steps

  • Use tax automation software with real-time rate databases
  • Review rates quarterly as local jurisdictions change frequently
  • Document rate sources for audit defense

Item by Item

InfoNo Sales Tax States
0%
  1. 1Oregon, Montana, New Hampshire, Delaware: 0%
  2. 2Alaska: 0% state, but local taxes possible
  3. 3No sales tax collection required in these states
RequiredHighest Rate States
8-10%+
  1. 1Louisiana: 9.55% (state + local average)
  2. 2Tennessee: 9.55%
  3. 3Arkansas: 9.51%
  4. 4California: 8.68% (state + local average)

Comparison

Marketplace facilitator collectionDirect registration + collection
Pros
  • Platform handles collection and remittance
  • No separate registration needed
  • Reduced compliance burden
  • Full control over tax compliance
  • Required for non-marketplace sales
  • Can optimize nexus strategy
Cons
  • Only covers marketplace sales
  • Still need own collection for Shopify/direct sales
  • Cannot adjust rates
  • Must register in each nexus state
  • Monthly/quarterly filings
  • Rate changes tracking required
Best ForSellers primarily on Amazon, Walmart, or other marketplacesSellers with significant direct-to-consumer sales
Est. CostIncluded in platform fees$500-5,000/year per state for compliance software + filing

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Common Mistakes

Using only the state-level rate and ignoring local/city/county taxes

💥 Consequence: Under-collecting by 2-5% on average, creating liability

Fix: Always use destination-based rates including all local additions

Assuming product taxability is the same across states

💥 Consequence: Collecting tax on exempt items or not collecting on taxable ones

Fix: Check product-specific exemptions per state — clothing, food, digital goods vary widely

Seller Paths

State-by-State Sales Tax Registration

  1. 1. Identify states with nexus (economic or physical)
  2. 2. Register in each nexus state separately
  3. 3. Set up tax collection in e-commerce platform
  4. 4. File returns per state schedule (monthly/quarterly/annually)
💰 Free registration per state1-2 weeks per state

Use Marketplace Facilitator Laws

  1. 1. Sell through Amazon/eBay/Walmart (auto-collect)
  2. 2. Verify marketplace handles all nexus states
  3. 3. File informational returns only
  4. 4. Focus on non-marketplace channels separately
💰 Free (marketplace handles collection)Immediate for marketplace sales

Next Steps

HighIdentify states where you have nexus and check their current rates1 week
MediumNote that state rate is only part — local rates can add 2-5% on topsame time
MediumUse a tax automation tool that handles local rate variations1-2 weeks

Get a free compliance assessment

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Sources

  • Multi-State Tax Commission
  • Tax Foundation state tax data

Disclaimer: This page is for informational purposes only and does not constitute legal or tax advice. Consult a professional for your specific situation.