Sales Tax Calculator

Note: These are base state rates. Local rates may apply.

States With No Sales Tax

Alaska0%
Delaware0%
Montana0%
New Hampshire0%
Oregon0%

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Understanding Sales Tax

What is Sales Tax?

Sales tax is a consumption tax imposed by state and local governments on the sale of goods and certain services. Unlike income tax, which is based on what you earn, sales tax is based on what you spend. The tax is typically calculated as a percentage of the sale price and is added to the final cost paid by the consumer.

Sales Tax Formula

Tax Amount = Price x Tax Rate
Total Price = Price + Tax Amount
Total Price = Price x (1 + Tax Rate)

How Sales Tax Rates Vary

Sales tax in the United States operates at multiple levels:

State Tax

Base rate set by each state. Ranges from 0% (no tax states) to 7.25% (California).

County Tax

Additional tax levied by counties. Typically ranges from 0% to 2%.

City/Local Tax

Cities may add their own tax. Combined rates can exceed 10% in some areas.

Highest Combined Sales Tax Rates

LocationState RateMax LocalMax Combined
Louisiana4.45%7.00%11.45%
Tennessee7.00%2.75%9.75%
Arkansas6.50%5.125%11.625%
Washington6.50%4.00%10.50%
California7.25%2.50%10.75%

Tax-Exempt Items

Many states exempt certain categories of items from sales tax:

1
Groceries - Many states exempt unprepared food items. However, prepared foods, candy, and soft drinks are often taxed.
2
Prescription medications - Most states exempt prescription drugs, though over-the-counter medications may be taxed.
3
Clothing - Some states (like Pennsylvania and New Jersey) exempt most clothing items from sales tax.

Extracting Tax from a Total

Reverse Tax Calculation

To find the original price from a tax-inclusive total:

Original Price = Total / (1 + Tax Rate)
Example: $108 with 8% tax
Original = $108 / 1.08 = $100
Tax Amount = $108 - $100 = $8

Note

Sales tax rates change frequently and can vary significantly by location. Always verify current rates with your state or local tax authority for accurate calculations. This calculator provides estimates based on state-level rates and may not include all local taxes.

Frequently Asked Questions

Which states have no sales tax?

Five states have no state sales tax: Alaska, Delaware, Montana, New Hampshire, and Oregon. However, Alaska allows local jurisdictions to charge sales tax, so some areas have local sales taxes. These states often have higher property or income taxes to compensate.

How do I calculate sales tax on a purchase?

Multiply the item price by the tax rate (as a decimal). For a $50 item with 8% tax: $50 x 0.08 = $4 tax, so total is $54. To find the rate as a decimal, divide by 100 (8% = 0.08). Many areas have combined state and local rates, so verify your total rate.

How do I extract the original price from a tax-inclusive total?

Divide the total by (1 + tax rate). For $108 with 8% tax: $108 / 1.08 = $100 original price. The tax portion is $108 - $100 = $8. This is useful when receipts show only the final total and you need to separate tax for business expenses or reimbursements.

What items are typically exempt from sales tax?

Common exemptions vary by state but often include: unprepared groceries, prescription medications, and some clothing (in states like PA and NJ). Prepared foods, alcohol, and over-the-counter medications are usually taxed. Always check your specific state's exemption list.