Which US states have no state sales tax?

Five US states have no statewide sales tax, often remembered by the acronym NOMAD: New Hampshire, Oregon, Montana, Alaska, and Delaware. However, in Alaska, local municipalities and boroughs are permitted to levy local sales taxes averaging around 1.76%.

What is the difference between state sales tax and combined sales tax?

The state sales tax rate is established at the state level (for example, California is 7.25%, Texas is 6.25%). The combined sales tax rate includes county taxes, city/municipal taxes, and special local transportation or utility district taxes. For example, while Texas state tax is 6.25%, Houston and Dallas add a 2.0% local tax for a combined 8.25% total.

How does reverse sales tax calculation work?

Reverse sales tax extracts the original pre-tax price and tax paid from a final receipt total. The mathematical formula is: Pre-Tax Amount = Total Paid / (1 + Combined Tax Rate), and Sales Tax Paid = Total Paid - Pre-Tax Amount. For example, if you paid $108.25 in an 8.25% tax zone, your pre-tax subtotal was exactly $100.00 and sales tax was $8.25.

Are groceries subject to sales tax in the United States?

In the majority of US states (37 states plus Washington D.C.), unprepared food and groceries are 100% exempt from sales tax. However, 13 states still levy sales tax on groceries at either a full or reduced rate: Alabama, Arkansas, Hawaii, Idaho, Illinois (1%), Kansas, Mississippi (7%), Missouri (1.225%), Oklahoma, South Dakota, Tennessee (4%), Utah (3%), and Virginia (1% local).

Which states exempt clothing from sales tax?

Pennsylvania, New Jersey, Minnesota, and Vermont exempt everyday clothing completely from sales tax. Other states provide thresholds: New York exempts clothing and footwear under $110 per item, and Massachusetts exempts clothing items under $175.

Are calculations private and secure?

Yes. FreeCalcSuite executes all sales tax formulas 100% locally in your browser memory (RAM). No purchase amounts, locations, or receipts are ever transmitted to or logged on remote servers.

All 50 States • ZIP Code Engine • Reverse Receipt Extraction • Grocery Exemptions

US Sales Tax Calculator by State & ZIP Code

Compute combined state, county, and municipal sales taxes across all 50 states and top metro ZIP codes. Extract pre-tax amounts from total receipts with Reverse Sales Tax mode and apply grocery/clothing exemption rules.

🏷️ Purchase & Location Details

Calculation Mode

Pre-Tax Amount ($) Before sales tax

US State

5-Digit ZIP Code Optional lookup

Quick Metro Lookups:

Product Category & Exemption Rules

Standard sales tax applies to tangible merchandise and electronics.

⚙️ View & Customize Rate Breakdown ▼

State Rate (%)

Local / County / City Rate (%)

Total Amount with Tax 8.25% COMBINED

$108.25

Total amount to charge customer or pay at checkout.

Cost Composition 7.6% Tax Share

Pre-Tax Subtotal: $100.00

State Sales Tax (6.25%): $6.25

Local / County Tax (2.00%): $2.00

Total Sales Tax: $8.25

📋 Saved Receipts & Quotes

No saved receipts yet. Click 'Save Receipt' above to track purchases.

50-State Sales Tax & Grocery Exemption Reference

State tax rates, average combined local rates, and grocery exemption status across the US.

State	State Rate	Avg Combined Rate	Grocery Status	Action

How US Sales Tax Works: State, County, and Special District Taxes

Unlike European countries or Canada that employ a single harmonized value-added tax (VAT) or national GST, the United States has no federal sales tax. Instead, sales tax jurisdiction is divided across multiple overlapping local entities:

1. State Sales Tax

Established by state legislatures, ranging from 2.9% in Colorado to 7.25% in California. 45 states plus DC levy statewide sales tax.

2. County & City Tax

Counties and municipalities tack on local option taxes (usually 1.0% to 3.5%) to fund local police, sanitation, and parks.

3. Special District Taxes

Dedicated local districts (e.g. BART in the SF Bay Area or hospital districts in Texas) levy additional fractions of a percent.

The NOMAD States: Five States with 0% Statewide Sales Tax

Five US states do not levy any statewide sales tax, forming the popular financial acronym NOMAD:

New Hampshire (0%): No state or local general sales tax.
Oregon (0%): No general retail sales tax.
Montana (0%): No statewide tax (certain resort communities charge a small resort tax).
Alaska (0% statewide): No state tax, but local municipalities (e.g. Juneau) levy local taxes up to 7.5% (average ~1.76%).
Delaware (0%): 0% retail sales tax (levies gross receipts tax on business sellers).

Frequently Asked Questions (FAQs)

How do I calculate pre-tax price from a total receipt with tax included? ▼

Use the Reverse Sales Tax formula: divide the total receipt amount by 1 + (Combined Tax Rate / 100). For example, if your total receipt is \$54.13 in an 8.25% tax city, your pre-tax subtotal is $54.13 / 1.0825 = $50.00, and the sales tax paid was exactly \$4.13. You can click the "Reverse (Extract from Receipt)" button in our calculator to solve this instantly.

Do out-of-state online purchases pay sales tax? ▼

Following the landmark 2018 Supreme Court ruling in South Dakota v. Wayfair, Inc., states can require online retailers with "economic nexus" (typically \$100,000+ in annual sales or 200 transactions within the state) to collect destination-based sales tax matching the buyer's shipping ZIP code.

Why does my sales tax rate change from one street to the next? ▼

Sales tax jurisdictions often follow municipal boundaries and special taxing districts (like transit authorities or sports facility districts) rather than standard postal ZIP code boundaries. Two stores sharing the same 5-digit postal ZIP code can have different sales tax rates if one sits inside incorporated city limits and the other in unincorporated county territory.

Are digital goods and software (SaaS) taxed? ▼

Taxability of digital products, streaming subscriptions, and Software-as-a-Service (SaaS) varies by state. States like New York, Texas, Washington, and Pennsylvania treat SaaS or digital downloads as taxable services, whereas California generally exempts pure electronic software downloads if no physical media (CD/flash drive) is delivered.

Are business-to-business (B2B) wholesale purchases taxed? ▼

No. If a business purchases goods specifically for resale or raw materials used in manufacturing, they can provide a valid Resale Certificate (or Exemption Certificate) to the vendor to purchase the items completely sales-tax-free.

Is any calculation data stored or shared? ▼

No. FreeCalcSuite executes 100% of calculations in your local browser memory. No purchase figures, receipt totals, or geographic searches are ever logged or transferred to remote servers.