Sales and use tax by state

Last checked Nov 3, 2026

Each state's sales tax rate, whether cities and counties add their own, when a remote seller must register (economic nexus), marketplace facilitator rules, Streamlined Sales Tax membership and how to file, from the revenue agencies' own pages and the statutes. Each state's page has the detail and the sources.

No state sales tax (5) Under 5% (13) 5% to 5.99% (7) 6% to 6.99% (21) 7% or more (5)
Click a state for its rules. State rate only; most states also allow local taxes on top.

States ranked by state sales tax rate

The statewide rate only. Most states also let cities, counties or districts add their own, so the rate a buyer pays is often higher; each state's page links to its rate lookup. Hover or tap a state for its local taxes and remote seller threshold.

No statewide sales tax: Alaska, Delaware, Montana, New Hampshire, Oregon. Some of them have local sales taxes or a different tax on business receipts; see each state's page.

Recent and coming changes

California Jan 1, 2029 The qualified purchaser use tax registration test (more than $10,000 a year in purchases subject to use tax, in place since January 1, 2024 under AB 1097) reverts to the earlier test of at least $100,000 in gross receipts a year. source Public record
Maryland Jul 1, 2027 A new version of Tax-General § 11-101 (Chapter 638 of 2025) brings short-term rental units and short-term rental platforms into the accommodations definitions. source Public record
South Dakota Jul 1, 2027 State sales tax rate returns from 4.2% to 4.5% under the version of SDCL 10-45-2 marked effective July 1, 2027 (SL 2023, ch 32). source Public record
Minnesota Jun 1, 2027 June accelerated payment reinstated by a 2025 law change source Public record
Colorado Jan 1, 2027 Electronic filing will be required for retailers with prior-year gross sales of $50,000 or more. source Public record
Hawaii Jan 1, 2027 Act 20 (2026) expands the GET exemption for aircraft service and maintenance to sales of materials, parts or tools to an air carrier for that work. source Public record
Kansas Jan 1, 2027 Quarterly local sales tax rate changes: KDOR has posted the rate updates effective January 1, 2027 (Pub. KS-1700). source Public record
Maryland Jan 1, 2027 Multiple points of use certificates may be issued only by buyers the Comptroller authorizes, renewed every two years, and vendors must verify them (Chapters 197 and 198 of 2026). source Public record
Maryland Jan 1, 2027 Electronic filing of sales and use tax returns required for all periods beginning after December 31, 2026 (Chapter 729 of 2024). source Public record
Nebraska Jan 1, 2027 Local rate changes: Winside starts a 1% local tax; Eagle and Hay Springs rise from 1% to 1.5%. source Public record
West Virginia Jan 1, 2027 New 1% municipal sales and use taxes in Danville, Farmington, Gilbert, Kenova, Keyser and Wellsburg (7% combined). source Public record
Nevada Dec 7, 2026 Third and final phase of My Nevada Tax, the portal used for sales and use tax returns; the Department says all tax types will be fully supported there after December 7, 2026. source Public record
Rhode Island Dec 3, 2026 State tax amnesty, covering sales and use tax among other taxes: for periods ending on or before December 31, 2025, penalties abated and interest reduced by 25% on application during the 75-day window from December 3, 2026 through February 15, 2027 (FY2027 budget, H 7127 Sub A). source Public record
Idaho Nov 8, 2026 TAP moves to a new URL, tap.tax.idaho.gov, after maintenance from November 6 to November 8, 2026; the old URL will redirect. source Public record
California Oct 1, 2026 Los Angeles County Measure ER, approved June 2, 2026, adds a 0.500 percent countywide district tax: the unincorporated county rate goes from 9.750 to 10.250 percent, with increases in each city in the county; several other cities and counties also changed rates the same day. source Public record
Colorado Sep 29, 2026 The SUTS bulk address lookup (spreadsheet upload) is paused from September 29, 2026, to come back on January 1; single-address GIS lookup and SUTS filing are unaffected. source Public record
Illinois Aug 1, 2026 Remote Retailer Tax Amnesty Program, August 1 to October 31, 2026, waiving penalties and interest on eligible sales tax liabilities source Public record
Kentucky Aug 1, 2026 Remote retailer and marketplace provider thresholds: the 200-transaction test is repealed, leaving more than $100,000 in gross receipts, and the remote retailer test now counts services (2026 Ky. Acts ch. 161, HB 757, sections 1 and 16). source Public record
Kentucky Aug 1, 2026 HB 757 also amends the list of taxable services in KRS 139.200(2), which now ends with prewritten computer software access services and data brokering services (newly defined in KRS 139.010). source Public record
North Carolina Jul 2, 2026 Remote sellers and marketplace facilitators whose only basis for collecting is the $100,000 threshold start on the first day of the first month at least 60 days after crossing it (Session Law 2026-31, section 3.1). source Public record
Connecticut Jul 1, 2026 Nonelectronic school supplies bought for a nonbusiness purpose are exempt under Conn. Gen. Stat. § 12-412(128); DRS Policy Statement 2026(1) lists the qualifying items. source Public record
Florida Jul 1, 2026 Gold and silver coins recognized as legal tender in Florida are not subject to sales or use tax (TIP 26A01-08). source Public record
Maryland Jul 1, 2026 New exemption for the 3% services, digital products and digital codes sold between members of the same affiliated group (Chapters 351 and 352 of 2026). source Public record
Maryland Jul 1, 2026 Precious metal bullion or coins over $1,000 exempt again wherever sold; the Baltimore Convention Center requirement is repealed (Chapter 730 of 2026). source Public record
Minnesota Jul 1, 2026 Admissions to PGA tournaments and related events exempt (expires July 1, 2030) source Public record
Nebraska Jul 1, 2026 LB 901 repeals several sales and use tax exemptions, including those for data center property used outside the state, C-BED project materials and game birds. source Public record
North Carolina Jul 1, 2026 Mecklenburg County adds a 1.00% county sales and use tax; the total general rate there rises from 7.25% to 8.25%. source Public record
Virginia Jul 1, 2026 Every county and city may now adopt, by referendum, an additional 1% local sales and use tax for school construction or renovation (in Planning District 8, also public transportation); before, only nine localities could (2026 Appropriation Act, HB 30, Special Session I, Chapter 1). source Public record
Virginia Jul 1, 2026 Exemption for bullion and legal tender coins extended from July 1, 2026 to July 1, 2028. source Public record
Virginia Jul 1, 2026 Exemption for natural gas and oil drilling and extraction equipment extended from July 1, 2026 to July 1, 2028. source Public record
Virginia Jul 1, 2026 Cash transactions may be rounded to the nearest five cents (HB 954, Chapter 713); taxes are calculated on the price before rounding. source Public record
Washington Jul 1, 2026 New exclusions and exemptions for the services made taxable by ESSB 5814 (described in Department special notices); the Department also runs a temporary ESSB 5814 penalty relief program. source Public record
West Virginia Jul 1, 2026 New 1% municipal sales and use taxes in Granville, Ronceverte and Welch. source Public record
West Virginia Jul 1, 2026 Services and building materials installed in a public school facility are exempt from state, local and municipal sales tax (HB 4028). source Public record
Wisconsin Jul 1, 2026 City of Sturgeon Bay and Town of Minocqua adopt a premier resort area tax source Public record
Nevada Feb 20, 2026 AB 594 moves the sales and use tax due date from the last day of the month to the 20th of the month after the reporting period, beginning with the January 2026 period. source Public record
Arkansas Jan 1, 2026 State sales and use tax on food and food ingredients cut to 0 percent (Act 1008 of 2025); city and county taxes still apply to food. source Public record
Colorado Jan 1, 2026 The state service fee (vendor's fee) on state sales tax ended; a service fee may still be allowed on state-administered local taxes. source Public record
Colorado Jan 1, 2026 Electronic filing became required for retailers with prior-year gross sales of $500,000 or more. source Public record
Illinois Jan 1, 2026 200-transaction threshold removed for remote retailers and marketplace facilitators; destination sales reported without location information taxed at a 15 percent undetermined location rate (Public Act 104-0006) source Public record
Illinois Jan 1, 2026 State 1 percent grocery tax eliminated; municipalities and counties may impose a 1 percent local grocery tax by ordinance (Public Act 103-0781) source Public record
Louisiana Jan 1, 2026 Act 215 of 2025 (HB 654): beginning January 1, 2026, no new sales and use tax exemptions, exclusions, credits or rebates unless they apply to sales taxes of all taxing authorities. source Public record
Maine Jan 1, 2026 The sales tax rate on adult use cannabis rose from 10 percent to 14 percent. source Public record
Nebraska Jan 1, 2026 Collection fee becomes 2.5% of the total tax due up to $75 a month (LB 650). source Public record
Pennsylvania Jan 1, 2026 Act 21 of 2026: Philadelphia's 2% and Allegheny County's 1% local sales taxes are now based on the destination (where the product or service is delivered) instead of the vendor's location. Enacted July 12, 2026, retroactive to tax years after December 31, 2025; the Department will not enforce the rule until October 1, 2026. source Public record
Rhode Island Jan 1, 2026 Local hotel tax on hotels and short-term lodging rentals rises from 1% to 2% (R.I. Gen. Laws § 44-18-36.1). source Public record
Rhode Island Jan 1, 2026 New 5% whole home short-term rental tax on rentals of an entire dwelling for 30 or fewer days, in addition to the 7% sales tax and the 2% local hotel tax. source Public record
West Virginia Jan 1, 2026 New 1% municipal sales and use taxes in Clay, Franklin, St. Marys and Winfield. source Public record
Arizona Oct 1, 2025 Businesses inside the new Maricopa County Stadium District (Laws 2025, Chapter 251, H.B. 2704) must report under county region code MCZ and city region code PZ, starting with October 2025 returns; no new tax. source Public record
Arkansas Oct 1, 2025 Act 1013 of 2025: the $2,500 local tax cap applies to the aggregate of periodic payments on a motor vehicle sale or lease. source Public record
Arkansas Oct 1, 2025 Act 1007 of 2025: exemption for certain sales to qualified nonprofit organizations (501(c)(3), operating budget under $200,000). source Public record
Nebraska Oct 1, 2025 Good Life District state rate rises to 5.5% for all GLD transactions except GLD Avenue One (LB 707). source Public record
Rhode Island Oct 1, 2025 Short-term parking services become taxable at the 7% sales tax rate (FY2026 budget, adding parking services to R.I. Gen. Laws § 44-18-7.3). source Public record
Washington Oct 1, 2025 ESSB 5814 makes certain services subject to retail sales tax, among them advertising services, custom software and custom website development, live presentations, security services and temporary staffing. source Public record
Alabama Sep 1, 2025 State sales tax on food and groceries reduced to 2 percent (from 3 percent). source Public record
Louisiana Jul 1, 2025 Act 433 of 2025 (SB 162): rental car facilitators can be marketplace facilitators; marketplace facilitator threshold clarified as more than $100,000 in sales into Louisiana; Commission authority to administer local vendor's compensation and local rates reinstated. source Public record
Louisiana Jul 1, 2025 Act 82 of 2025 (HB 374): accommodations intermediaries are marketplace facilitators that can file with the Remote Sellers Commission, effective July 1, 2025; beginning January 1, 2026 they also remit hotel and motel occupancy taxes to the Commission. source Public record
Maryland Jul 1, 2025 3% sales and use tax on data and IT services (NAICS 518, 519, 5415) and system or application software publishing services (NAICS 5132), under Section 4 of Chapter 604 of 2025 (the Budget Reconciliation and Financing Act). source Public record
Maryland Jul 1, 2025 Sales and use tax rate on cannabis rises from 9% to 12%. source Public record
Maryland Jul 1, 2025 Exemptions repealed, among them custom computer software and related services, vending machine snack foods, and precious metal bullion or coins over $1,000 (except sales at the Baltimore Convention Center). source Public record
Wisconsin Apr 1, 2025 Racine County imposes a 0.5 percent county sales and use tax source Public record
Alaska Jan 1, 2025 The Commission's amended Uniform Code removed the 200-transaction threshold, leaving the $100,000 statewide gross sales test. source Public record
Arizona Jan 1, 2025 City TPT on residential rental income (stays of 30 days or more) ended; there is no state or county tax on residential rentals (Laws 2023, Chapter 204). source Public record
Illinois Jan 1, 2025 Retailers with an Illinois place of business pay destination-based Retailers' Occupation Tax, in place of Use Tax, on sales to Illinois customers sourced outside Illinois (Public Act 103-983) source Public record
Illinois Jan 1, 2025 Leases of tangible personal property (other than titled or registered items) become sales at retail (Public Act 103-592) source Public record
Illinois Jan 1, 2025 Retailers' discount capped at $1,000 per month source Public record
Louisiana Jan 1, 2025 State sales tax rate set at 5 percent (Act 11 of the 2024 Third Extraordinary Session). source Public record
Louisiana Jan 1, 2025 Digital products and services taxable for state and local sales tax (Act 10 of the 2024 Third Extraordinary Session). source Public record
Louisiana Jan 1, 2025 State vendor's compensation capped at $750 per Louisiana dealer per calendar month; vendor's compensation for remote sellers repealed (Act 11 of the 2024 Third Extraordinary Session). source Public record
Indiana Jan 1, 2024 200-transaction economic nexus threshold removed by Senate Enrolled Act 228 (2024), retroactive to January 1, 2024; only the $100,000 gross revenue test remains source Public record
Missouri Jan 1, 2023 Economic nexus for remote sellers ($100,000 in taxable sales delivered into Missouri) and marketplace facilitator collection begin under SB 153 and 97 (2021) source Public record
Connecticut Sales Tax Free Week expanded: the per-item limit for clothing and footwear rises from $100 to $300, and cleated shoes and backpacks qualify (amending Conn. Gen. Stat. § 12-407e). source Public record
District of Columbia The scheduled increase in the general sales tax rate to 7% has been postponed; OTR says the general rate remains 6% through September 30, 2027. source Public record
Florida Senate Bill 1074, signed May 11, 2026, allows businesses to round in-person cash transactions to the nearest nickel after state tax and surtax are calculated (TIP 26A01-03, issued June 10, 2026). source Public record
Montana MCA 7-6-1503 amended (Ch. 425, L. 2025): a resort community above the population limit in 7-6-1501 may levy the additional 1% infrastructure resort tax only if it was established before January 1, 2025. source Public record
Oklahoma OTC revised Publication D (Sales Tax Vendor Responsibilities, Exempt Sales) in November 2026. source Public record
Oklahoma HB4318 introduced (bill summary dated February 17, 2026) to reinstate a sales and use tax timely filing discount of 1%, capped at $1,000 a month per account per tax type; enactment not confirmed. source Public record

Every state

State	State rate	Local taxes	Remote seller threshold	Marketplace facilitators collect	Streamlined	Filing portal
Alabama	4%	Yes, some local	$250,000	Yes	No	My Alabama Taxes (MAT) and ONE SPOT
Alaska	none	Yes, some local	$100,000	Yes	No	ARSSTC filing portal (MuniRevs)
Arizona	5.6%	Yes, state collects	$100,000	Yes	No	AZTaxes.gov
Arkansas	6.5%	Yes, state collects	$100,000 or 200 transactions	Yes	Full	Arkansas Taxpayer Access Point (ATAP)
California	7.25%	Yes, state collects	$500,000	Yes	No	CDTFA Online Services
Colorado	2.9%	Yes, some local	$100,000	Yes	No	Revenue Online (state-collected taxes) or SUTS (state plus participating home-rule cities)
Connecticut	6.35%	No	$100,000 and 200 transactions	Yes	No	myconneCT
Delaware	none		none		No
District of Columbia	6%	No	$100,000 or 200 transactions	Yes	No	MyTax.DC.gov
Florida	6%	Yes, state collects	$100,000	Yes	No	Florida Department of Revenue File and Pay
Georgia	4%	Yes, state collects	$100,000 or 200 transactions	Yes	Full	Georgia Tax Center (GTC)
Hawaii	4%	Yes, state collects	$100,000 or 200 transactions	Yes	No	Hawaii Tax Online
Idaho	6%	Yes	$100,000	Yes	No	Taxpayer Access Point (TAP)
Illinois	6.25%	Yes, state collects	$100,000	Yes	No	MyTax Illinois
Indiana	7%	No	$100,000	Yes	Full	INTIME
Iowa	6%	Yes, state collects	$100,000	Yes	Full	GovConnectIowa
Kansas	6.5%	Yes, state collects	$100,000	Yes	Full	KDOR Customer Service Center (KCSC)
Kentucky	6%	not confirmed	$100,000	Yes	Full	MyTaxes
Louisiana	5%	Yes, some local	$100,000	Yes	No	LaTAP (state); Parish E-File (state and parish); Remote Sellers filing site (Commission)
Maine	5.5%	not confirmed	$100,000	Yes	No	Maine Tax Portal
Maryland	6%	not confirmed	$100,000 or 200 transactions	Yes	No	Maryland Tax Connect
Massachusetts	6.25%	Yes, state collects	$100,000	Yes	No	MassTaxConnect
Michigan	6%	No	$100,000 or 200 transactions	Yes	Full	Michigan Treasury Online (MTO)
Minnesota	6.875%	Yes, state collects	$100,000 or 200 transactions	Yes	Full	e-Services
Mississippi	7%	Yes, state collects	$250,000	Yes	No	Taxpayer Access Point (TAP)
Missouri	4.225%	Yes, state collects	$100,000	Yes	No	MyTax Missouri
Montana	none	Yes, some local	none		No
Nebraska	5.5%	Yes, state collects	$100,000 or 200 transactions	Yes	Full	NebFile for Business
Nevada	6.85%	Yes, state collects	$100,000 or 200 transactions	Yes	Full	My Nevada Tax
New Hampshire	none		none		No
New Jersey	6.625%	Yes	$100,000 or 200 transactions	Yes	Full	New Jersey Tax Portal
New Mexico	4.875%	Yes, state collects	$100,000	Yes	No	Taxpayer Access Point (TAP)
New York	4%	Yes, state collects	$500,000 and 100 transactions	Yes	No	Sales Tax Web File
North Carolina	4.75%	Yes, state collects	$100,000	Yes	Full	NCDOR Online File and Pay (Form E-500)
North Dakota	5%	Yes, state collects	$100,000	Yes	Full	ND TAP (North Dakota Taxpayer Access Point)
Ohio	5.75%	Yes, state collects	$100,000 or 200 transactions	Yes	Full	OH\|TAX eServices
Oklahoma	4.5%	Yes, state collects	$100,000	No	Full	OkTAP (Oklahoma Taxpayer Access Point)
Oregon	none		none		No
Pennsylvania	6%	Yes, state collects	$100,000	Yes	No	myPATH
Rhode Island	7%	Yes, state collects	$100,000 or 200 transactions	Yes	Full	RI Tax Portal
South Carolina	6%	Yes, some local	$100,000	Yes	No	MyDORWAY
South Dakota	4.2%	Yes, state collects	$100,000	Yes	Full	EPath
Tennessee	7%	Yes	$100,000	Yes	Associate
Texas	6.25%	Yes, state collects	$500,000	Yes	No	Webfile (Comptroller eSystems)
Utah	4.85%	Yes, state collects	$100,000	Yes	Full	Taxpayer Access Point (TAP)
Vermont	6%	Yes, state collects	$100,000 or 200 transactions	Yes	Full	myVTax
Virginia	4.3%	Yes, state collects	$100,000 or 200 transactions	Yes	No	Virginia Tax Online Services
Washington	6.5%	Yes, state collects	$100,000	Yes	Full	My DOR
West Virginia	6%	Yes, state collects	$100,000 or 200 transactions	Yes	Full	MyTaxes
Wisconsin	5%	Yes, state collects	$100,000	Yes	Full
Wyoming	4%	Yes, state collects	$100,000	Yes	Full	WYIFS (Wyoming Internet Filing System)

Informational only, not tax advice. Rates and thresholds change; confirm the current rule with the state before registering or filing. Combined rates with local taxes vary by address: use each state's rate lookup.