Sales Tax Rates by State (2026)
State sales tax rate, average local add-on, combined rate, and current economic nexus threshold for all 50 US states. Click column headers to sort.
2026 sales tax rates by state: the short answer
As of the 2026-04-27 data snapshot, statewide general sales tax rates among states that impose one run from 2.90% in Colorado to 7.25% in California; Louisiana has the highest average combined state-and-local rate at 10.11%.
- Lowest statewide base rate
- Colorado 2.90%
- Highest statewide base rate
- California 7.25%
- Highest average combined rate
- Louisiana 10.11%
Avg. local rate is hidden on narrow screens; Combined already includes it.
How to read this table. The "State rate" is the statutory sales tax charged statewide. "Avg. local" is the population-weighted average of county and city sales taxes. "Combined" is what most customers actually pay at checkout (state + local, rough average). The nexus threshold is the dollar bar for economic nexus in that state.
Next steps
- See every state's economic nexus threshold on one map with the economic nexus thresholds map — color-coded by the $100K / $250K / $500K sales bar.
- Run your numbers against every state with the nexus calculator to see exactly where you have crossed an economic nexus threshold.
- See which states make sense to expand into using states with the highest economic nexus thresholds or skip registration entirely in the five states with no state-level sales tax.
- Read the pillar guide Sales tax nexus explained for how thresholds, marketplace facilitator laws, and physical nexus interact.
- Browse all curated cuts of these data on the state lists hub.
Sales tax rates FAQ
- What are the 2026 sales tax rates by state?
- In the 50-state dataset retrieved 2026-04-27, statewide general sales tax rates run from 2.90% in Colorado to 7.25% in California among states that impose one. The sortable table also shows each state's average local add-on, average combined rate, and economic nexus threshold.
- Which state has the highest sales tax rate in 2026?
- California has the highest statewide base rate in this dataset at 7.25%. Louisiana has the highest average combined state-and-local rate at 10.11%. Those are different measures, and the exact checkout rate can vary by address.
- What does the combined sales tax rate mean?
- The combined rate adds the statewide sales tax rate to the average local sales tax add-on. It is a planning average, not an address-level checkout rate.
- Does this table show the exact sales tax rate for every address?
- No. Local rates can vary by city, county, district, and effective date. Use the state guide and state Department of Revenue source links before applying a rate to a specific customer address.
- What is the nexus threshold column?
- The nexus threshold is the sales dollar amount that can require a remote seller to register and collect sales tax in that state. Click a threshold to open the state-specific economic nexus guide with effective dates and source links.
- How often should sellers re-check sales tax rates?
- Check rates before registering, before launching into a new state, and whenever a state or locality announces a rate change. This table is a research starting point for remote-seller planning, not a tax-advice substitute.
Sources and verification
- State and average local rates use the Tax Foundation 2026 state and local sales tax rates table (data retrieved 2026-04-27).
- The Colorado Department of Revenue 2026 sales tax instructions confirm the 2.90% state rate (date_retrieved: 2026-08-01).
- The California Department of Tax and Fee Administration rate guide confirms the 7.25% base rate and explains why local district rates make the exact rate address-specific (date_retrieved: 2026-08-01).
- Economic nexus thresholds are sourced directly from each state's Department of Revenue or Department of Taxation; per-state primary-source URLs and effective dates appear in the state guide directory.
Last verified ; rate dataset retrieved .