Reviewed May 2026 · IRS + State Depts. of Revenue

US Sales Tax Calculator 2026

Free sales tax calculator for all 50 states — with city-level rates, reverse tax, and shipping toggle. Results update instantly as you type.

US sales tax is deceptively simple in concept — a percentage added at checkout — but fiendishly complex in practice. There are over 13,000 distinct tax jurisdictions across the country, each with its own combination of state, county, city, and special district rates. Two addresses on the same street can have different tax rates if they fall in different districts.

Since the Supreme Court's 2018 Wayfair decision, online sellers must collect sales tax in any state where they have "economic nexus" — typically $100,000 in sales or 200 transactions per year. This means a Shopify store in Oregon (no sales tax) still needs to track and collect tax for customers in 45 other states. Our calculator uses the latest 2026 rates from each state's Department of Revenue.

Rates change frequently: cities vote on ballot measures, counties adjust discretionary surtaxes, and states modify exemptions. We verify our database against official state sources quarterly and flag any rate that differs from the state DOR portal.

State: 7.25%Avg combined: 8.72%
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Some states (TX, IL) tax shipping charges when shipped with taxable goods

Quick answer

California sales tax starts at 7.25%

Use the state rate first, then choose a city when local tax applies. The calculator updates the combined rate automatically.

Formula: price x rate = sales tax

Quick amounts

Top city rates 2026

Chicago, IL10.25%
Seattle, WA10.55%
Los Angeles, CA10.25%
St. Louis, MO10.35%
New York City, NY8.875%
Houston, TX8.25%
Miami, FL7%
Las Vegas, NV8.375%

How to use and formula

How to calculate sales tax

Select a state, choose a city when local rates are available, enter the pre-tax amount, and use add mode for checkout totals or remove mode for tax-inclusive receipts.

  1. Enter the product or receipt amount.
  2. Pick the state and city rate, or type a known combined rate.
  3. Toggle shipping when the state taxes delivery charges.
Sales tax formulas

Sales tax = price x (rate / 100)

Total = price + sales tax

Pre-tax price = total / (1 + rate / 100)

2026 Sales Tax Rates — All 50 States

State base rates and average combined rates. Click a state name to see city-level rates and detailed guide.

StateState RateAvg Combined
Alabama4%9.24%
Alaska0%0%
Arizona5.6%8.37%
Arkansas6.5%9.47%
California7.25%8.72%
Colorado2.9%7.81%
Connecticut6.35%6.35%
Delaware0%0%
Florida6%7.01%
Georgia4%7.34%
Hawaii4%4.44%
Idaho6%6.02%
Illinois6.25%8.74%
Indiana7%7%
Iowa6%6.94%
Kansas6.5%8.68%
Kentucky6%6%
Louisiana4.45%9.56%
Maine5.5%5.5%
Maryland6%6%
Massachusetts6.25%6.25%
Michigan6%6%
Minnesota6.875%7.49%
Mississippi7%7.07%
Missouri4.225%8.29%
Montana0%0%
Nebraska5.5%6.97%
Nevada4.6%8.23%
New Hampshire0%0%
New Jersey6.625%6.6%
New Mexico4.875%7.62%
New York4%8.52%
North Carolina4.75%6.99%
North Dakota5%6.96%
Ohio5.75%7.22%
Oklahoma4.5%8.98%
Oregon0%0%
Pennsylvania6%6.34%
Rhode Island7%7%
South Carolina6%7.42%
South Dakota4.2%6.4%
Tennessee7%9.55%
Texas6.25%8.2%
Utah6.1%7.19%
Vermont6%6.24%
Virginia5.3%5.63%
Washington6.5%9.38%
West Virginia6%6.55%
Wisconsin5%5.7%
Wyoming4%5.44%

Sales tax calculators by state

Full guides with city-level rates, FAQ, taxable items, and exemptions.

How the US sales tax system works

The United States has no national sales tax. Forty-five states and the District of Columbia impose state-level sales or use tax; Alaska allows local sales taxes only; Delaware, Montana, New Hampshire, and Oregon have no general statewide sales tax. Combined rates stack state, county, city, and special district components — from below 6% in some areas to over 10% in cities like Chicago, Los Angeles, and Seattle.

Sales tax is consumption-based: retailers and marketplace facilitators collect at checkout and remit to state revenue departments. Use tax applies when tax was not collected but goods are used in a taxing state. Economic nexus laws require remote sellers exceeding revenue or transaction thresholds to register and collect in states where they have no physical store.

Origin vs destination sourcing

Most states use destination sourcing for shipped goods — tax rate follows the buyer's delivery address. Origin sourcing (tax at seller location) applies in a few contexts such as certain in-state over-the-counter sales. Intrastate business must know local ZIP-level rates; a single statewide average is inadequate for filing.

Marketplace facilitators (Amazon, Walmart Marketplace, Etsy Payments) often collect on third-party sales. Direct-to-consumer brands still need nexus monitoring and exemption certificate management for B2B wholesale. This hub calculator supports all 50 states with city presets for major metros and reverse tax from receipt totals.

State, county, city, and district rates

California's 7.25% state base plus district taxes can exceed 10% in Los Angeles. Texas stacks 6.25% state with up to 2% local, commonly 8.25% in major cities. New York adds MCTD surcharges in the metropolitan commuter district. Colorado and Louisiana have complex home-rule cities that self-administer tax.

Use official rate finders linked from our state pages before quoting B2B contracts. Sales tax holidays temporarily exempt qualifying school supplies, clothing, and energy equipment in about twenty states — dates and caps vary annually.

Common exemptions and product categories

Groceries are fully taxable in some states, partially exempt in others, and fully exempt for unprepared food elsewhere. Clothing exemptions exist in Minnesota, New Jersey, Pennsylvania, and New York with price caps. Prescription drugs are widely exempt; OTC medicine rules vary. Digital goods and SaaS are taxable in roughly half of states with expanding legislation.

Agricultural, manufacturing, and resale exemptions require valid exemption certificates. Never zero-rate a sale without documentation on file. Our grocery and shipping blog articles dive deeper into category rules.

Reverse sales tax — remove tax from total

Receipt shows only the gross? Divide by 1 + (combined rate ÷ 100). At 8.875% NYC: $1,088.75 ÷ 1.08875 = $1,000 pre-tax. See our reverse sales tax formula article for tables of divisors at common rates. This hub's reverse mode applies the same math instantly.

Do not subtract the rate percentage from the total — that understates pre-tax price. Use the exact combined rate including all local components for the delivery address.

Small business compliance checklist

Monitor nexus in states where you exceed economic thresholds. Register, obtain permits, and file on assigned frequencies (monthly, quarterly, annual). Collect exemption certificates for wholesale and resale. Reconcile marketplace 1099-K gross to sales tax returns. Document shipping taxability decisions per state.

Indexable deep-dive state guides on FastTaxCalc cover California, Texas, New York, Florida, Illinois, Indiana, Nevada, and Washington with city tables and FAQs. Expand to additional states as you grow nexus — verify rates on official DOR sites before filing.

Common mistakes to avoid

Using the state rate instead of the combined rate

The state rate is only the starting point. County, city, and district taxes can change the final checkout rate significantly.

Forgetting shipping, groceries, or clothing rules

Shipping charges, grocery food, clothing, medicine, and prepared food can follow different rules depending on the state.

Using average rates for exact invoices

Average combined rates are useful for estimates, but businesses should use address-level rates for invoices and filings.

Removing tax with simple subtraction

To reverse sales tax from a total, divide by 1 plus the tax rate as a decimal. Do not subtract the rate from the gross total.

Official sales tax source review

Rates and rules on this page were last reviewed in May 2026 against state Departments of Revenue. Use the linked authority for filing, registrations, or address-specific compliance.

  • State sales tax rates are maintained in state revenue agency rate tables.
  • City, county, district, grocery, clothing, and shipping rules can require state-specific review.

Frequently Asked Questions — US Sales Tax 2026

Calculate sales tax with the right local rate

Use this calculator for fast purchase estimates, reverse tax from receipts, and state-by-state comparisons. For exact invoices or tax filings, open the state guide and verify the final local rate with the official state revenue source.

Read the state-by-state guide
Disclaimer: Rates shown are 2026 state base and average combined figures for reference. Actual rates at the point of sale vary by exact city, county, and district. Always verify with your state Department of Revenue or a qualified tax professional for filing decisions.