United States State general sales tax rate
The general sales tax rate each US state levies, as that state's own revenue authority publishes it. REFERENCE VALUES ONLY, NOT A TAX DETERMINATION: county, city, transit and special-district rates are not included, and neither are product taxability, exemptions, reduced rates, nexus thresholds or use tax. A caller who bills at the state rate alone will under-collect nearly everywhere — combined rates commonly run 1-3 points higher. Anyone needing a per-transaction figure needs a determination engine, which this is deliberately not.
| Current value | structured — see the API |
|---|---|
| In force from | 1789-03-04 |
| Official source | Absence of federal statute: no provision of the Internal Revenue Code (Title 26, U.S. Code) imposes a general national sales tax. General consumption taxation in the United States is levied by the states, not the federal government, so the national value is null by construction and the states are carried in subdivisions. |
| Last verified | 2026-08-04 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
STRUCTURAL NULL - deliberate, not missing data. There is no federal general sales tax; the tax exists only at state level, so the per-state rates are in `subdivisions`. PARTIAL COVERAGE: 20 of 51 jurisdictions are populated (phase 1). Eleven states could not be sourced at all because their revenue authorities are unreachable from this service's networks (AZ, FL, ID, KS, MA, MI, MO, MS, NH, RI, TN - measured 2026-08-04, 40 of 51 reachable). New Hampshire is additionally a state with NO sales tax, but is not carried as a null because its authority states that only by omission from a list of the taxes it does levy, and an absence needs an affirmative citation just as a number does. A source that cannot be reached cannot be re-verified either, so those are recorded as gaps rather than filled from secondary sources. A state absent from subdivisions has NOT been researched and must not be read as having no sales tax - the no-sales-tax states are carried explicitly with a null value and a citation for the absence, as Oregon is here.
Get it programmatically
curl https://usaref.dev/v1/us/sales-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://usaref.dev/v1/us/sales-tax/history?from=2020-01-01
# Provenance: curl https://usaref.dev/provenance/us/sales-taxBy subdivision
ISO 3166-2:US — 20 subdivisions held. A subdivision that does not appear below has NOT been researched, and must not be read as having no value: where a subdivision genuinely has none, it is listed with an explained null and a citation for the absence.
| Code | Subdivision | Value | Official source | Last verified |
|---|---|---|---|---|
| US-AL | Alabama | 4 percent | Alabama Department of Revenue - Sales and Use Tax Rates: the state rate table gi | 2026-08-04 |
| 4% is the general merchandise rate. Alabama levies a reduced 2% state rate on food, not served here. Cities and counties add their own sales taxes and Alabama's combined rates are among the highest in the country, so the state rate alone is an especially poor guide to what is actually charged. Out of scope, as everywhere in this series. | ||||
| US-AK | Alaska | none — see note | Alaska Department of Commerce, Community and Economic Development, Division of C | 2026-08-04 |
| READ THIS BEFORE TREATING ALASKA AS TAX-FREE. There is no STATE sales tax, but local sales taxes are widespread: state law authorises both cities and boroughs to levy them (AS 29.45.700 and AS 29.45.650), a city inside a borough that levies one commonly levies its own on top, and the former cap on municipal rates has been removed. A sale in Alaska is therefore frequently taxed, just never by the state. Municipal rates are out of scope here; the Office of the State Assessor publishes them annually in 'Alaska Taxable'. | ||||
| US-CA | California | 7.25 percent | California Department of Tax and Fee Administration — 'Sales & Use Tax in Califo | 2026-08-04 |
| The 7.25% CDTFA publishes as the statewide rate is NOT purely state-imposed. Its own breakdown gives 6.00% in state components (3.6875% + 0.25% General Fund, 0.50% Local Public Safety Fund, 0.50% Local Revenue Fund, 1.0625% Local Revenue Fund 2011; R&TC 6051, 6201, 6051.15, 6201.15) plus 1.25% MANDATORY LOCAL (0.25% county transportation, 1.00% city or county operations; R&TC 7202, 7203). We serve 7.25% because that is what the authority states; we do not publish a decomposed state-only figure, which would be our arithmetic rather than theirs. District taxes of 0.10%-2.00% (R&TC 7261) sit on top and are out of scope. | ||||
| US-CT | Connecticut | 6.35 percent | Connecticut Department of Revenue Services - Sales and Use Taxes: 'The sales tax | 2026-08-04 |
| THE STATE RATE IS THE WHOLE RATE: 'There are no additional sales taxes imposed by local jurisdictions in Connecticut.' One of only two states so far in this series where that is true (the other is Kentucky), so 6.35% is what a buyer pays rather than a floor. Connecticut does set several other statutory rates by category - 1% on computer and data processing services, 2.99% on vessels, 7.35% on meals, 7.75% on motor vehicles over $50,000 and certain luxury goods, 9.35% on short-term vehicle rentals - none of which are served here. | ||||
| US-DE | Delaware | none — see note | Delaware Division of Revenue - 'Doing Business in Delaware, Step 4: Gross Receip | 2026-08-04 |
| STRUCTURAL NULL at both state AND local level - Delaware is one of the few states where that is true of local government too. In its place Delaware levies a gross receipts tax on the SELLER, not the buyer, at rates that vary by business activity. That is a different instrument with a different incidence and is not served here. | ||||
| US-GA | Georgia | 4 percent | Georgia Department of Revenue — Sales & Use Tax rates: 'state sales tax at the s | 2026-08-04 |
| Local jurisdictions add LOST, SPLOST, TSPLOST and (in Atlanta) MOST. Out of scope. | ||||
| US-IL | Illinois | 6.25 percent | Illinois Department of Revenue — 'What are the sales and use tax rates in Illino | 2026-08-04 |
| This is the general merchandise rate. Illinois levies 1 percent on qualifying drugs and medical appliances, a separate rate not served here. Local jurisdictions add further amounts, out of scope. | ||||
| US-IN | Indiana | 7 percent | Indiana Department of Revenue - Sales Tax: businesses selling tangible personal | 2026-08-04 |
| Indiana levies no general LOCAL sales tax, so the state rate is the rate charged on a typical retail sale. Separate local levies exist for narrow bases (county innkeepers tax, food and beverage taxes) and are not general sales taxes. | ||||
| US-KY | Kentucky | 6 percent | Kentucky Department of Revenue - Sales & Use Tax: 'Kentucky Sales and Use Tax is | 2026-08-04 |
| UNUSUALLY, THE STATE RATE IS THE WHOLE RATE. The Department states plainly: 'There are no local sales and use taxes in Kentucky.' So unlike most states in this series, 6% is what a buyer actually pays rather than a floor to which local rates are added. | ||||
| US-MT | Montana | none — see note | Montana Department of Revenue - 'Sales Tax Guidance for Montana Business and Res | 2026-08-04 |
| STRUCTURAL NULL: no general-use sales tax. Montana does levy narrow transaction taxes - notably the lodging facility sales and use tax and local resort taxes in certain resort communities - which are not general sales taxes and are not served here. | ||||
| US-NE | Nebraska | 5.5 percent | Nebraska Department of Revenue - Nebraska Sales and Use Tax: 'The Nebraska state | 2026-08-04 |
| Cities and villages may impose their own local sales and use tax on top, and Nebraska changes those quarterly. Out of scope. | ||||
| US-NY | New York | 4 percent | New York State Department of Taxation and Finance, Tax Bulletin TB-ST-825 'Sales | 2026-08-04 |
| Local rates vary by city, county and school district. The Metropolitan Commuter Transportation District adds a further 0.375% where it applies. Both are out of scope. | ||||
| US-NC | North Carolina | 4.75 percent | North Carolina Department of Revenue — Current Sales and Use Tax Rates: the tabl | 2026-08-04 |
| County local and transit rates are added on top and are out of scope. Mecklenburg County levied an additional 1 percent from 1 July 2026, taking its combined rate to 8.25 percent. | ||||
| US-ND | North Dakota | 5 percent | North Dakota Office of State Tax Commissioner - Sales and Use Tax: 'The North Da | 2026-08-04 |
| 5% is the general rate. North Dakota applies different statutory rates to particular goods - 7% on alcohol, 3% on new farm machinery used exclusively for agriculture, 3% on new mobile homes - which are not served here. Cities and counties add their own sales and use taxes on top, out of scope. | ||||
| US-OH | Ohio | 5.75 percent | Ohio Department of Taxation - 'Sales and Use Tax Rates by County', which carries | 2026-08-04 |
| EDITION DISCLOSED: the table the Ohio Department of Taxation serves at this URL is the April-June 2025 edition; quarterly URLs for 2026 editions return a page without the rate table. The state-rate row reads 5.75%. This is stated rather than smoothed over so a caller can judge currency: if Ohio changed its state rate after June 2025 this value would not yet reflect it. Ohio's statute site (codes.ohio.gov) and legislature site both refuse connections from every network available here, so the statutory rate could not be read directly. Counties and transit authorities add their own rates, out of scope. | ||||
| US-OR | Oregon | none — see note | Oregon Department of Revenue — Sales tax: 'Oregon doesn't have a general sales o | 2026-08-04 |
| STRUCTURAL NULL, not missing data: Oregon levies no general sales tax at state or local level. Specific transaction taxes do exist — notably the vehicle privilege and vehicle use taxes — and are not general sales taxes. | ||||
| US-PA | Pennsylvania | 6 percent | Pennsylvania Department of Revenue — Sales, Use and Hotel Occupancy Tax: 'The Pe | 2026-08-04 |
| Allegheny County adds 1 percent and Philadelphia 2 percent. Out of scope. | ||||
| US-SD | South Dakota | 4.2 percent | South Dakota Department of Revenue - Sales & Use Tax: 'The state sales and use t | 2026-08-04 |
| Municipalities levy their own general and gross-receipts taxes on top, out of scope. Note for future re-verification: South Dakota's state rate has moved twice in recent years and has previously carried a legislated sunset, so this is a rate worth watching rather than assuming stable. | ||||
| US-TX | Texas | 6.25 percent | Texas Comptroller of Public Accounts — Sales and Use Tax: 'Texas imposes a 6.25 | 2026-08-04 |
| Local taxing jurisdictions may add up to 2 percent, for a maximum combined 8.25 percent. The combined rate is out of scope. | ||||
| US-WA | Washington | 6.5 percent | Washington State Department of Revenue — Retail sales tax: 'The state tax rate i | 2026-08-04 |
| Local rates vary by city and county and are out of scope. Washington sources sales tax to where the customer receives the goods or services. | ||||
Other United States series: Federal funds target range (upper bound) · Value added tax · Federal minimum wage (FLSA) · Federal public holidays 2026 · Consumer Price Index (CPI-U), 12-month change · Federal corporate income tax rate · Federal individual income tax brackets (single filer, tax year 2026)