2013 Sales Tax Rankings by State
Arkansas currently ranks among the states with the highest state and combined tax rates in the nation, according to a recent study. According to a news release from the Tax Foundation, Arkansas ranks ninth among all 50 states with a 6.5 percent state sales tax and a combined sales tax rate of 9.18 percent. Combined sales tax rate takes into account both state and local sales tax rates. California tops the list of states with the highest state sales tax rate at 7.5 percent, while Tennessee ranks first in the nation in combined sales tax rate (9.44 percent).
State | State Tax Rate | State | Avg. Local Tax Rate (a) | State | Combined Rate | State | Minimum Local Rate | State | Maximum Local Rate | |||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
1 | California (b) | 7.50% | 1 | Louisiana | 4.89% | 1 | Tennessee | 9.44% | 1 | New York | 3.00% | 1 | Alaska | 7.50% | ||||
2 | Indiana | 7.00% | 2 | Colorado | 4.49% | 2 | Arkansas | 9.18% | 2 | Georgia | 2.00% | 2 | Colorado | 7.50% | ||||
3 | Mississippi | 7.00% | 3 | Alabama | 4.48% | 3 | Louisiana | 8.89% | 3 | North Carolina | 2.00% | 3 | Arizona | 7.13% | ||||
4 | New Jersey (e) | 7.00% | 4 | New York | 4.48% | 4 | Washington | 8.87% | 4 | Tennessee | 1.50% | 4 | Alabama | 7.00% | ||||
5 | Rhode Island | 7.00% | 5 | Oklahoma | 4.22% | 5 | Oklahoma | 8.72% | 5 | California (b) | 0.75% | 5 | Louisiana | 7.00% | ||||
6 | Tennessee | 7.00% | 6 | Missouri | 3.28% | 6 | Alabama | 8.48% | 6 | Ohio | 0.75% | 6 | Oklahoma | 6.50% | ||||
7 | Minnesota | 6.88% | 7 | Georgia | 2.98% | 7 | New York | 8.48% | 7 | Missouri | 0.50% | 7 | Arkansas | 5.50% | ||||
8 | Nevada | 6.85% | 8 | Arkansas | 2.68% | 8 | California (b) | 8.41% | 8 | Washington | 0.50% | 8 | New York | 4.88% | ||||
9 | Arkansas | 6.50% | 9 | Arizona | 2.56% | 9 | Arizona | 8.16% | 9 | New Mexico (c) | 0.38% | 9 | Missouri | 4.75% | ||||
10 | Washington | 6.50% | 10 | Tennessee | 2.44% | 10 | Texas | 8.15% | 10 | Oklahoma | 0.25% | 10 | Georgia | 4.00% | ||||
11 | Connecticut | 6.35% | 11 | Washington | 2.37% | 11 | Kansas | 8.13% | 11 | Alabama | 0.00% | 11 | Illinois | 3.75% | ||||
12 | Illinois | 6.25% | 12 | North Carolina | 2.15% | 12 | Illinois | 8.13% | 12 | Alaska | 0.00% | 12 | New Mexico (c) | 3.56% | ||||
13 | Massachusetts | 6.25% | 13 | New Mexico (c) | 2.13% | 13 | Nevada | 7.93% | 13 | Arizona | 0.00% | 13 | Kansas | 3.50% | ||||
14 | Texas | 6.25% | 14 | Kansas | 1.98% | 14 | Missouri | 7.51% | 14 | Arkansas | 0.00% | 14 | Washington | 3.10% | ||||
15 | Kansas | 6.15% | 15 | Texas | 1.90% | 15 | Colorado | 7.39% | 15 | Colorado | 0.00% | 15 | North Dakota | 3.00% | ||||
16 | Florida | 6.00% | 16 | Illinois | 1.88% | 16 | New Mexico (c) | 7.26% | 16 | Florida | 0.00% | 16 | South Carolina | 3.00% | ||||
17 | Idaho | 6.00% | 17 | South Dakota (c) | 1.83% | 17 | South Carolina | 7.19% | 17 | Hawaii | 0.00% | 17 | North Carolina | 2.75% | ||||
18 | Iowa | 6.00% | 18 | Alaska | 1.69% | 18 | Minnesota | 7.18% | 18 | Idaho | 0.00% | 18 | Tennessee | 2.75% | ||||
19 | Kentucky | 6.00% | 19 | North Dakota | 1.60% | 19 | Indiana | 7.00% | 19 | Illinois | 0.00% | 19 | California (b) | 2.50% | ||||
20 | Maryland | 6.00% | 20 | Wyoming | 1.50% | 20 | Rhode Island | 7.00% | 20 | Iowa | 0.00% | 20 | Idaho | 2.50% | ||||
21 | Michigan | 6.00% | 21 | Ohio | 1.30% | 21 | Mississippi | 7.00% | 21 | Kansas | 0.00% | 21 | Ohio | 2.25% | ||||
22 | Pennsylvania | 6.00% | 22 | Nebraska | 1.29% | 22 | Georgia | 6.98% | 22 | Louisiana | 0.00% | 22 | Nebraska | 2.00% | ||||
23 | South Carolina | 6.00% | 23 | South Carolina | 1.19% | 23 | New Jersey (e) | 6.97% | 23 | Minnesota | 0.00% | 23 | Pennsylvania | 2.00% | ||||
24 | Vermont | 6.00% | 24 | Nevada | 1.08% | 24 | North Carolina | 6.90% | 24 | Mississippi | 0.00% | 24 | South Dakota (c) | 2.00% | ||||
25 | West Virginia | 6.00% | 25 | California (b) | 0.91% | 25 | Ohio | 6.80% | 25 | Nebraska | 0.00% | 25 | Texas | 2.00% | ||||
26 | D.C. | 6.00% | 26 | Iowa | 0.78% | 26 | Nebraska | 6.79% | 26 | Nevada | 0.00% | 26 | Utah (b) | 2.00% | ||||
27 | Utah (b) | 5.95% | 27 | Utah (b) | 0.73% | 27 | Iowa | 6.78% | 27 | North Dakota | 0.00% | 27 | Wyoming | 2.00% | ||||
28 | Arizona | 5.60% | 28 | Florida | 0.62% | 28 | Utah (b) | 6.68% | 28 | Pennsylvania | 0.00% | 28 | Florida | 1.50% | ||||
29 | Nebraska | 5.50% | 29 | Wisconsin | 0.43% | 29 | Florida | 6.62% | 29 | South Carolina | 0.00% | 29 | Wisconsin | 1.50% | ||||
30 | Ohio | 5.50% | 30 | Hawaii | 0.35% | 30 | North Dakota | 6.60% | 30 | South Dakota (c) | 0.00% | 30 | Nevada | 1.25% | ||||
31 | Virginia (b) | 5.30% | 31 | Pennsylvania | 0.34% | 31 | Connecticut | 6.35% | 31 | Texas | 0.00% | 31 | Iowa | 1.00% | ||||
32 | New Mexico (c) | 5.13% | 32 | Virginia (b) | 0.32% | 32 | Pennsylvania | 6.34% | 32 | Utah (b) | 0.00% | 32 | Minnesota | 1.00% | ||||
33 | Maine | 5.00% | 33 | Minnesota | 0.30% | 33 | Massachusetts | 6.25% | 33 | Vermont | 0.00% | 33 | Vermont | 1.00% | ||||
34 | North Dakota | 5.00% | 34 | Vermont | 0.14% | 34 | Vermont | 6.14% | 34 | Virginia (b) | 0.00% | 34 | West Virginia | 1.00% | ||||
35 | Wisconsin | 5.00% | 35 | West Virginia | 0.04% | 35 | West Virginia | 6.04% | 35 | West Virginia | 0.00% | 35 | Virginia (b) | 0.70% | ||||
36 | North Carolina | 4.75% | 36 | Idaho | 0.02% | 36 | Idaho | 6.02% | 36 | Wisconsin | 0.00% | 36 | Hawaii | 0.50% | ||||
37 | Oklahoma | 4.50% | 37 | Mississippi | 0.00% | 37 | D.C. | 6.00% | 37 | Wyoming | 0.00% | 37 | Mississippi | 0.25% | ||||
38 | Missouri | 4.23% | 38 | New Jersey (e) | -0.03% | 38 | Kentucky | 6.00% | 38 | Connecticut | 38 | Connecticut | ||||||
39 | Alabama | 4.00% | 39 | Indiana | None | 39 | Maryland | 6.00% | 39 | D.C. | 39 | D.C. | ||||||
40 | Georgia | 4.00% | 40 | Rhode Island | None | 40 | Michigan | 6.00% | 40 | Delaware | 40 | Delaware | ||||||
41 | Hawaii | 4.00% | 41 | Connecticut | None | 41 | South Dakota (c) | 5.83% | 41 | Indiana | 41 | Indiana | ||||||
42 | Louisiana | 4.00% | 42 | Massachusetts | None | 42 | Virginia (b) | 5.62% | 42 | Kentucky | 42 | Kentucky | ||||||
43 | New York | 4.00% | 43 | D.C. | None | 43 | Wyoming | 5.50% | 43 | Maine | 43 | Maine | ||||||
44 | South Dakota (c) | 4.00% | 44 | Kentucky | None | 44 | Wisconsin | 5.43% | 44 | Maryland | 44 | Maryland | ||||||
45 | Wyoming | 4.00% | 45 | Maryland | None | 45 | Maine | 5.00% | 45 | Massachusetts | 45 | Massachusetts | ||||||
46 | Colorado | 2.90% | 46 | Michigan | None | 46 | Hawaii | 4.35% | 46 | Michigan | 46 | Michigan | ||||||
47 | Alaska | None | 47 | Maine | None | 47 | Alaska | 1.69% | 47 | Montana | 47 | Montana | ||||||
48 | Delaware | None | 48 | Delaware | None | 48 | Delaware | None | 48 | New Hampshire | 48 | New Hampshire | ||||||
4 | Montana | None | 4 | Montana | None | 4 | Montana | None | 4 | New Jersey (e) | 4 | New Jersey (e) | ||||||
50 | New Hampshire | None | 50 | New Hampshire | None | 50 | New Hampshire | None | 50 | Oregon | 50 | Oregon | ||||||
51 | Oregon | None | 51 | Oregon | None | 51 | Oregon | None | 51 | Rhode Island | 51 | Rhode Island |
(a) City, county and municipal rates vary. These rates are weighted by population to compute an average local tax rate. (b) Three states collect a separate, uniform "local" add-on sales tax: California (one percent), Utah (1.25 percent) and Virginia (one percent). We include these in their state sales tax. (c) The sales taxes in Hawaii, New Mexico and South Dakota have broad bases that include many services, so their rates are not strictly comparable to other states. (d) Due to data limitations, table does not include sales taxes in local resort areas in Montana. (e) Some counties in New Jersey are nor subject to statewide sales tax rate and collect a local rate of 3.5 percent. Their average local score is represented as a negative. Sources: Sales Tax Clearinghouse, Tax Foundation calculations, state revenue department websites.