NSNexus by State

States With No Sales Tax (2026): All 5, and the Catches

Updated

Reviewed by Nexus by State research team using official state tax sources. Last reviewed .

Five states levy no general state sales tax: Alaska, Delaware, Montana, New Hampshire and Oregon. What each one still charges, and what remote sellers owe.

Five US states — Alaska, Delaware, Montana, New Hampshire and Oregon — levy no general state sales tax as of 2026-08-01. Only Delaware and Oregon charge nothing on retail sales at all: Alaska lets its boroughs and cities levy local sales tax, Montana allows resort communities up to 4%, and New Hampshire charges 8.5% on meals, lodging and vehicle rentals.

Sellers remember the five no-sales-tax states by the acronym NOMAD — New Hampshire, Oregon, Montana, Alaska, Delaware. "No general state sales tax" is not the same as "nothing to collect": four of the five levy something on some transaction, and Alaska in particular runs a full remote-seller regime at the local level. The rows below give each state's actual exposure, and the FAQ answers each state one at a time.

If you ship nationally and most of your customers are in these 5 states, your compliance burden is light. But once a handful of orders reach a sales-tax state, you trip the economic nexus clock there.

Frequently asked questions

Does Montana have sales tax?

No. Montana levies no general statewide sales tax, so an ordinary retail sale to a Montana address carries no state sales tax. The one exception is local: communities designated as resort communities or resort areas may levy a resort tax on lodging, prepared food, and certain retail goods, capped at 3% under MCA 7-6-1503, with a further voter-approved 1% infrastructure add-on available since 2019 — a 4% ceiling. Remote sellers shipping into Montana have no statewide registration obligation.

Does Oregon have sales tax?

No. Oregon has no sales tax at the state or local level, and no remote-seller sales tax registration. Oregon does levy a Corporate Activity Tax on businesses with more than $1 million of taxable Oregon commercial activity, computed as $250 plus 0.57% of the excess. The Oregon Department of Revenue is explicit that the CAT "is not a transactional tax, such as a retail sales tax, nor is it an income tax" — it is a business-level tax, not something you add to a customer's cart.

Does New Hampshire have sales tax?

New Hampshire has no general sales tax — there is no rate to charge on ordinary retail goods, and nothing for a remote seller to register for. It does levy a targeted 8.5% Meals & Rooms (Rentals) tax on prepared meals, hotel and short-term lodging, and motor-vehicle rentals; that 8.5% rate applies to taxable periods beginning on or after 2021-10-01. If you sell physical products into New Hampshire, none of this touches you.

Does Alaska have sales tax?

Alaska has no statewide sales tax, but it is the one NOMAD state where remote sellers routinely do have to collect. Individual boroughs and cities levy their own sales taxes, and the Alaska Remote Seller Sales Tax Commission administers them centrally through a single registration and return. The threshold is $100,000 in gross sales delivered into Alaska in the current or previous calendar year; the 200-transaction alternative was removed effective 2025-01-01, so transaction count no longer creates nexus on its own.

Does Delaware have sales tax?

No — Delaware has no sales tax at the state or local level, which is why it is a common shopping destination for neighbouring states. Delaware instead taxes the seller through a gross receipts tax on total business revenue, currently 0.0945% to 1.9914% depending on activity (higher on petroleum). It is levied on the business, not collected from the customer, so there is nothing for an out-of-state seller to add at checkout.

How many states have no sales tax?

Five, as of 2026-08-01: New Hampshire, Oregon, Montana, Alaska and Delaware — the NOMAD states. That count has been stable since Alaska, the last to consider a statewide tax, never adopted one; the 45 remaining states plus the District of Columbia all levy a general sales tax.

If I only sell into these five states, do I have to register anywhere?

Only in Alaska, and only once you cross $100,000 of gross Alaska sales — the ARSSTC registration covers every participating local jurisdiction at once. Delaware, Montana, New Hampshire and Oregon have no sales tax registration for remote sellers. The moment your orders start reaching any of the other 45 states, though, that state's own economic nexus clock starts running independently; nothing about being based in or shipping to a NOMAD state exempts you elsewhere.

Sources

Last verified .

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