Which US states have no state sales tax?

Five US states (often known as the NOMAD states) do not levy a statewide sales tax: New Hampshire, Oregon, Montana, Alaska, and Delaware. However, Alaska permits local municipalities and boroughs to levy local sales taxes averaging 1.82%.

How do you calculate US sales tax backwards (reverse tax)?

To extract sales tax from a gross receipt, divide the total gross amount by (1 + Tax Rate decimal). For example, with an 8.25% combined tax rate on a $100 receipt: Net Subtotal = $100 / 1.0825 = $92.38, and Sales Tax = $100 - $92.38 = $7.62.

What is the difference between destination-based and origin-based sales tax?

In destination-based states (the vast majority of US states), sales tax is calculated based on the buyer's shipping address. In origin-based states (like Texas, Ohio, and Pennsylvania), in-state sales tax is charged based on the seller's business location.

Why do sales tax rates vary within the same US state?

State sales tax laws allow counties, cities, and special taxing districts (such as transit, school, and municipal improvement authorities) to levy supplementary local sales taxes on top of the base state rate, creating different combined rates by ZIP code.

Updated for 2026 Tax Rates & Economic Nexus Rules

US Sales Tax & ZIP Code Look-Up Calculator

Calculate forward sales tax or reverse-extract pre-tax subtotals across all 50 US states, DC, and Puerto Rico. Enter your 5-digit ZIP code or select a state to view combined state, county, and municipal rates.

Tax Calculation Parameters

100% Client-Side Engine

Purchase Subtotal (Pre-Tax) USD ($)

Look Up by 5-Digit US ZIP Code Optional

Select US State / Jurisdiction State Base Rate

California Texas Florida New York Washington Illinois Oregon (0%) Delaware (0%)

Local Tax Adjustment (County / City / Transit) Default is State Average

Sales Tax Breakdown

California (CA)

Pre-Tax Net Subtotal $100.00

State Sales Tax 7.25% $7.25

Local (County/City) Tax 1.57% $1.57

Combined Effective Tax 8.82% $8.82

Gross Final Amount $108.82

California is a Modified Destination-based state. Out-of-state sales are taxed based on the delivery destination.

All 50 US States Sales Tax Rates (2026 Reference Table)

Click any row or search to load state into the calculator

State	State Base Rate	Avg. Local Rate	Avg. Combined Rate	Max Potential Rate	Sourcing Model

Calculation Methodology & Mathematical Formulas

Sales tax in the United States is levied at both the state and sub-state (county, city, transit district) levels. To guarantee accuracy for accounting, invoicing, and e-commerce compliance, our calculator implements dual standard economic tax formulas:

1. Forward Sales Tax Formula: Total Tax = Subtotal × (State Rate + Local Rate)
2. Reverse Sales Tax Formula: Pre-Tax Subtotal = Gross Total ÷ (1 + Combined Rate Decimal)
3. Extracted Tax Portion = Gross Total - Pre-Tax Subtotal

Note: Average local tax rates represent population-weighted averages reported in Tax Foundation and state departments of revenue guidelines. Special taxing districts (hospital, library, flood control) can cause individual street-level rates to differ slightly.

SAS

Calculated & Verified by Syed Abdullah Shah

Head of Technical SEO & Web Optimization at SBS Digitals. Verified against 2026 US Department of Revenue state statutes, Wayfair economic nexus thresholds, and Streamlined Sales Tax (SST) protocols.

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