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).

StateState Tax Rate  StateAvg. Local Tax Rate (a)  StateCombined Rate  StateMinimum Local Rate  StateMaximum Local Rate
1California (b)7.50% 1Louisiana4.89% 1Tennessee9.44% 1New York3.00% 1Alaska7.50%
2Indiana7.00% 2Colorado4.49% 2Arkansas9.18% 2Georgia2.00% 2Colorado7.50%
3Mississippi7.00% 3Alabama4.48% 3Louisiana8.89% 3North Carolina2.00% 3Arizona7.13%
4New Jersey (e)7.00% 4New York4.48% 4Washington8.87% 4Tennessee1.50% 4Alabama7.00%
5Rhode Island7.00% 5Oklahoma4.22% 5Oklahoma8.72% 5California (b)0.75% 5Louisiana7.00%
6Tennessee7.00% 6Missouri3.28% 6Alabama8.48% 6Ohio0.75% 6Oklahoma6.50%
7Minnesota6.88% 7Georgia2.98% 7New York8.48% 7Missouri0.50% 7Arkansas5.50%
8Nevada6.85% 8Arkansas2.68% 8California (b)8.41% 8Washington0.50% 8New York4.88%
9Arkansas6.50% 9Arizona2.56% 9Arizona8.16% 9New Mexico (c)0.38% 9Missouri4.75%
10Washington6.50% 10Tennessee2.44% 10Texas8.15% 10Oklahoma0.25% 10Georgia4.00%
11Connecticut6.35% 11Washington2.37% 11Kansas8.13% 11Alabama0.00% 11Illinois3.75%
12Illinois6.25% 12North Carolina2.15% 12Illinois8.13% 12Alaska0.00% 12New Mexico (c)3.56%
13Massachusetts6.25% 13New Mexico (c)2.13% 13Nevada7.93% 13Arizona0.00% 13Kansas3.50%
14Texas6.25% 14Kansas1.98% 14Missouri7.51% 14Arkansas0.00% 14Washington3.10%
15Kansas6.15% 15Texas1.90% 15Colorado7.39% 15Colorado0.00% 15North Dakota3.00%
16Florida6.00% 16Illinois1.88% 16New Mexico (c)7.26% 16Florida0.00% 16South Carolina3.00%
17Idaho6.00% 17South Dakota (c)1.83% 17South Carolina7.19% 17Hawaii0.00% 17North Carolina2.75%
18Iowa6.00% 18Alaska1.69% 18Minnesota7.18% 18Idaho0.00% 18Tennessee2.75%
19Kentucky6.00% 19North Dakota1.60% 19Indiana7.00% 19Illinois0.00% 19California (b)2.50%
20Maryland6.00% 20Wyoming1.50% 20Rhode Island7.00% 20Iowa0.00% 20Idaho2.50%
21Michigan6.00% 21Ohio1.30% 21Mississippi7.00% 21Kansas0.00% 21Ohio2.25%
22Pennsylvania6.00% 22Nebraska1.29% 22Georgia6.98% 22Louisiana0.00% 22Nebraska2.00%
23South Carolina6.00% 23South Carolina1.19% 23New Jersey (e)6.97% 23Minnesota0.00% 23Pennsylvania2.00%
24Vermont6.00% 24Nevada1.08% 24North Carolina6.90% 24Mississippi0.00% 24South Dakota (c)2.00%
25West Virginia6.00% 25California (b)0.91% 25Ohio6.80% 25Nebraska0.00% 25Texas2.00%
26D.C.6.00% 26Iowa0.78% 26Nebraska6.79% 26Nevada0.00% 26Utah (b)2.00%
27Utah (b)5.95% 27Utah (b)0.73% 27Iowa6.78% 27North Dakota0.00% 27Wyoming2.00%
28Arizona5.60% 28Florida0.62% 28Utah (b)6.68% 28Pennsylvania0.00% 28Florida1.50%
29Nebraska5.50% 29Wisconsin0.43% 29Florida6.62% 29South Carolina0.00% 29Wisconsin1.50%
30Ohio5.50% 30Hawaii0.35% 30North Dakota6.60% 30South Dakota (c)0.00% 30Nevada1.25%
31Virginia (b)5.30% 31Pennsylvania0.34% 31Connecticut6.35% 31Texas0.00% 31Iowa1.00%
32New Mexico (c)5.13% 32Virginia (b)0.32% 32Pennsylvania6.34% 32Utah (b)0.00% 32Minnesota1.00%
33Maine5.00% 33Minnesota0.30% 33Massachusetts6.25% 33Vermont0.00% 33Vermont1.00%
34North Dakota5.00% 34Vermont0.14% 34Vermont6.14% 34Virginia (b)0.00% 34West Virginia1.00%
35Wisconsin5.00% 35West Virginia0.04% 35West Virginia6.04% 35West Virginia0.00% 35Virginia (b)0.70%
36North Carolina4.75% 36Idaho0.02% 36Idaho6.02% 36Wisconsin0.00% 36Hawaii0.50%
37Oklahoma4.50% 37Mississippi0.00% 37D.C.6.00% 37Wyoming0.00% 37Mississippi0.25%
38Missouri4.23% 38New Jersey (e)-0.03% 38Kentucky6.00% 38Connecticut  38Connecticut 
39Alabama4.00% 39Indiana None 39Maryland6.00% 39D.C.  39D.C. 
40Georgia4.00% 40Rhode Island None 40Michigan6.00% 40Delaware  40Delaware 
41Hawaii4.00% 41Connecticut None 41South Dakota (c)5.83% 41Indiana  41Indiana 
42Louisiana4.00% 42Massachusetts None 42Virginia (b)5.62% 42Kentucky  42Kentucky 
43New York4.00% 43D.C. None 43Wyoming5.50% 43Maine  43Maine 
44South Dakota (c)4.00% 44Kentucky None 44Wisconsin5.43% 44Maryland  44Maryland 
45Wyoming4.00% 45Maryland None 45Maine5.00% 45Massachusetts  45Massachusetts 
46Colorado2.90% 46Michigan None 46Hawaii4.35% 46Michigan  46Michigan 
47Alaska None 47Maine None 47Alaska1.69% 47Montana  47Montana 
48Delaware None 48Delaware None 48Delaware None 48New Hampshire  48New Hampshire 
4Montana None 4Montana None 4Montana None 4New Jersey (e)  4New Jersey (e) 
50New Hampshire None 50New Hampshire None 50New Hampshire None 50Oregon  50Oregon 
51Oregon None 51Oregon None 51Oregon None 51Rhode Island  51Rhode 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.