By state
| State | State rate | Avg. local | Avg. combined |
|---|---|---|---|
| Alabama | 4% | 5.46% | 9.46% |
| Alaska | 0% | 1.82% | 1.82% |
| Arizona | 5.6% | 2.94% | 8.54% |
| Arkansas | 6.5% | 2.98% | 9.48% |
| California | 7.25% | 1.78% | 9.03% |
| Colorado | 2.9% | 4.99% | 7.89% |
| Connecticut | 6.35% | 0% | 6.35% |
| Delaware | 0% | 0% | 0% |
| District of Columbia | 6% | 0% | 6% |
| Florida | 6% | 0.98% | 6.98% |
| Georgia | 4% | 3.56% | 7.56% |
| Hawaii | 4% | 0.5% | 4.5% |
| Idaho | 6% | 0.03% | 6.03% |
| Illinois | 6.25% | 2.73% | 8.98% |
| Indiana | 7% | 0% | 7% |
| Iowa | 6% | 0.94% | 6.94% |
| Kansas | 6.5% | 2.21% | 8.71% |
| Kentucky | 6% | 0% | 6% |
| Louisiana | 5% | 5.13% | 10.13% |
| Maine | 5.5% | 0% | 5.5% |
| Maryland | 6% | 0% | 6% |
| Massachusetts | 6.25% | 0% | 6.25% |
| Michigan | 6% | 0% | 6% |
| Minnesota | 6.875% | 1.26% | 8.14% |
| Mississippi | 7% | 0.06% | 7.06% |
| Missouri | 4.225% | 4.22% | 8.44% |
| Montana | 0% | 0% | 0% |
| Nebraska | 5.5% | 1.48% | 6.98% |
| Nevada | 6.85% | 1.39% | 8.24% |
| New Hampshire | 0% | 0% | 0% |
| New Jersey | 6.625% | −0.02% | 6.6% |
| New Mexico | 4.875% | 2.8% | 7.68% |
| New York | 4% | 4.54% | 8.54% |
| North Carolina | 4.75% | 2.35% | 7.1% |
| North Dakota | 5% | 2.09% | 7.09% |
| Ohio | 5.75% | 1.54% | 7.29% |
| Oklahoma | 4.5% | 4.56% | 9.06% |
| Oregon | 0% | 0% | 0% |
| Pennsylvania | 6% | 0.34% | 6.34% |
| Rhode Island | 7% | 0% | 7% |
| South Carolina | 6% | 1.49% | 7.49% |
| South Dakota | 4.2% | 1.91% | 6.11% |
| Tennessee | 7% | 2.61% | 9.61% |
| Texas | 6.25% | 1.95% | 8.2% |
| Utah | 6.1% | 1.32% | 7.42% |
| Vermont | 6% | 0.43% | 6.43% |
| Virginia | 5.3% | 0.47% | 5.77% |
| Washington | 6.5% | 3.07% | 9.57% |
| West Virginia | 6% | 0.6% | 6.6% |
| Wisconsin | 5% | 0.72% | 5.72% |
| Wyoming | 4% | 1.39% | 5.39% |
Largest cities
| City | Combined rate |
|---|---|
| Long Beach, CA | 11% |
| Oakland, CA | 10.75% |
| Seattle, WA | 10.55% |
| Chicago, IL | 10.5% |
| Los Angeles, CA | 10.25% |
| San Jose, CA | 10% |
| Nashville, TN | 9.75% |
| Memphis, TN | 9.75% |
| Denver, CO | 9.15% |
| Phoenix, AZ | 9.1% |
| Minneapolis, MN | 9.025% |
| Kansas City, MO | 8.975% |
| Atlanta, GA | 8.9% |
| New York, NY | 8.875% |
| Sacramento, CA | 8.75% |
| Tucson, AZ | 8.7% |
| San Francisco, CA | 8.625% |
| Oklahoma City, OK | 8.625% |
| Tulsa, OK | 8.517% |
| Las Vegas, NV | 8.375% |
| Fresno, CA | 8.35% |
| Mesa, AZ | 8.3% |
| Houston, TX | 8.25% |
| San Antonio, TX | 8.25% |
| Dallas, TX | 8.25% |
| Fort Worth, TX | 8.25% |
| Austin, TX | 8.25% |
| Charlotte, NC | 8.25% |
| El Paso, TX | 8.25% |
| Bakersfield, CA | 8.25% |
| Colorado Springs, CO | 8.2% |
| Philadelphia, PA | 8% |
| Columbus, OH | 8% |
| Aurora, CO | 8% |
| Milwaukee, WI | 7.9% |
| San Diego, CA | 7.75% |
| Albuquerque, NM | 7.625% |
| Jacksonville, FL | 7.5% |
| Tampa, FL | 7.5% |
| Raleigh, NC | 7.25% |
| Indianapolis, IN | 7% |
| Miami, FL | 7% |
| Omaha, NE | 7% |
| Boston, MA | 6.25% |
| Washington, DC | 6% |
| Detroit, MI | 6% |
| Louisville, KY | 6% |
| Baltimore, MD | 6% |
| Virginia Beach, VA | 6% |
| Portland, OR | 0% |
Official source: State revenue departments and Tax Foundation. Rates checked on Oct 29, 2026.