State and Local Sales Tax Rates, 2020

From Tax Foundation, January 15, 2020 (excerpts)

Sales tax rates differ by state, but sales tax bases also impact how much revenue is collected from a tax and how the tax affects the economy.

Five states do not have statewide sales taxes: Alaska, Delaware, Montana, New Hampshire, and Oregon. Of these, Alaska allows localities to charge local sales taxes.[1]

The five states with the highest average combined state and local sales tax rates are Tennessee (9.53 percent), Louisiana (9.52 percent), Arkansas (9.47 percent), Washington (9.21 percent), and Alabama (9.22 percent). The five states with the lowest average combined rates are Alaska (1.76 percent), Hawaii (4.44 percent), Wyoming (5.34 percent), Wisconsin (5.46 percent), and Maine (5.50 percent)….

The sales taxes in Hawaii, New Mexico, and South Dakota have broad bases that include many business-to-business services….

Hawaii has the broadest sales tax in the United States, but it taxes many products multiple times and, by one estimate, ultimately taxes 105.29 percent of the state’s personal income.[21] This base is far wider than the national median, where the sales tax applies to 34.25 percent of personal income.[22]…

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