In this article
The Five States With No Statewide Sales Tax
The five states with no statewide sales tax are Alaska, Delaware, Montana, New Hampshire, and Oregon. These states are often called "no sales tax states," but that phrase can hide important details. Alaska has no state sales tax, yet some local governments can charge local sales taxes. New Hampshire has no general sales tax, but certain meals, rooms, and rentals can be taxed through separate systems.
| State | State sales tax | Important note |
|---|---|---|
| Alaska | 0% | No statewide sales tax, but local municipalities may charge sales tax. |
| Delaware | 0% | No state or local general sales tax. Known for tax-free shopping. |
| Montana | 0% | No general sales tax. Some resort areas can have local option taxes. |
| New Hampshire | 0% | No general sales tax. Meals, rooms, and rentals can have separate taxes. |
| Oregon | 0% | No state or local general sales tax. |
What Each No-Tax State Really Means
Oregon
Oregon is the cleanest no-sales-tax example for shoppers. The state has no general sales tax and local governments do not add local sales tax on normal purchases. That is why Oregon attracts large-ticket shopping from nearby states.
Delaware
Delaware has no general sales tax, which makes it a well-known shopping destination near Pennsylvania, New Jersey, and Maryland. Businesses may still face gross receipts taxes, but customers do not pay a general retail sales tax at checkout.
Montana
Montana has no general statewide sales tax. A few resort communities may have local option taxes, so travel-related purchases can still carry special local charges. For ordinary statewide retail sales, the general sales tax rate is 0%.
New Hampshire
New Hampshire has no general sales tax, and it is popular for tax-free shopping in New England. However, the state can tax meals, rooms, and motor vehicle rentals through separate tax rules. "No sales tax" does not mean every purchase in every category is free from tax.
Alaska
Alaska has no statewide sales tax, but cities and boroughs can charge local sales taxes. That means Alaska is the exception in the no-tax group: the state rate is 0%, but the actual checkout rate can be above 0% in some local areas.
Online Seller Notes
Remote sellers should not assume "no sales tax state" means "no tax settings needed." Alaska local taxes can matter. Marketplace facilitator rules can also shift responsibility to Amazon, Etsy, Walmart Marketplace, eBay, or another platform. For direct-to-consumer stores, sellers should document why a state is set to 0% and review it at least annually.
For high-volume sellers, the best workflow is to keep a state-by-state taxability file. Mark Oregon, Delaware, Montana, and New Hampshire as no general sales tax states. Mark Alaska separately because local rates can apply.
Tax-Free Shopping Examples
If you buy a $1,000 laptop in Oregon, the general sales tax is $0. In nearby Washington, a similar purchase can face a combined rate near or above 9% depending on the city. That difference is why shoppers search for tax-free states before buying electronics, appliances, furniture, or other high-ticket goods.
The same idea applies in Delaware near the Philadelphia metro area. A shopper comparing a $2,500 appliance can save meaningful money by purchasing in Delaware instead of a nearby state with a 6% to 6.625% sales tax. Still, vehicle purchases, registrations, online orders shipped across state lines, and business purchases can follow different rules.
To compare the full country, use the sales tax by state guideor open the US sales tax calculator for a quick estimate.
Frequently Asked Questions
Which states have no sales tax in 2026?
Alaska, Delaware, Montana, New Hampshire, and Oregon have no statewide sales tax. Alaska allows local sales taxes in some municipalities.
Does no sales tax mean everything is tax-free?
No. States without general sales tax can still have excise taxes, lodging taxes, vehicle fees, gross receipts taxes, or local taxes.
Can online sellers ignore sales tax in no-tax states?
Sellers still need to monitor local rules, marketplace collection, and other tax obligations. Oregon, Delaware, Montana, and New Hampshire generally do not require general sales tax collection because they do not have a statewide sales tax.