Sales taxes in the United States
Sales taxes in the United States are taxes placed on the sale or lease of goods and services in the United States. Sales tax is governed at the state level, and no national general sales tax exists. Forty-five states, the District of Columbia, the territories of Puerto Rico, and Guam impose general sales taxes that apply to the sale or lease of most goods and some services. States also may levy selective sales taxes on the sale or lease of particular goods or services. States may grant local governments the authority to impose additional general or selective sales taxes. As of 2025, five states have no statewide sales tax: Alaska, Delaware, Montana, New Hampshire, and Oregon. Louisiana ranks as the state with the highest sales tax. Residents in some areas face a 12% sales tax. Laws vary widely regarding which goods are subject to tax. For instance, some U.S. states such as Tennessee, Idaho, or Mississippi tax groceries, feminine hygiene products and diapers. Others, such as Minnesota and...
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