How do you calculate sales tax?
Add the state rate and the local rate to get the combined rate, then multiply the price by it: sales tax = price x (state rate + local rate), and total = price x (1 + combined rate). In Texas, where the Comptroller sets a 6.25% state rate, a $100 item costs $106.25 with no local tax. Local taxing bodies in Texas can add up to 2%, so at the 8.25% maximum the same item costs $108.25: $6.25 to the state and $2.00 to local government.
The calculator follows those steps. Choose a state and it loads the base rate from that state's own revenue department; type the local rate for the address where the sale is taxed; and the result splits the tax into its state and local parts. A $59.99 purchase at 8.25% carries $4.95 of tax, for a total of $64.94.
How do you find the sales tax included in a total?
Divide the total by one plus the combined rate to recover the price, then subtract: price = total / (1 + rate) and tax = total - price. A receipt for $108.75 at a combined rate of 8.75% shows a $100.00 price and $8.75 of tax. A New York total of $217.75 at a combined 8.875%, the 4% state rate plus 4.875% local, comes from a $200.00 price.
Do not multiply the total by (1 - rate). In Texas, $106.25 x (1 - 6.25%) gives $99.61, which is $0.39 short of the true $100 price, because the tax was charged on the price, not on the total. Choose Tax inside a total and the calculator divides correctly. This is the mode for expense claims, for checking a receipt, and for a business separating the tax it collected from its own sales.
State sales tax rates for 2026
These are the base rates the calculator loads. Each was read on 14 November 2026 at the state's own revenue department, and the document for every state is listed under Sources at the foot of the page.
| State rate | States |
|---|---|
| none | Alaska, Delaware, Montana, Oregon |
| 2.9% | Colorado |
| 4% | Alabama, Georgia, New York, Wyoming |
| 4.2% | South Dakota |
| 4.225% | Missouri |
| 4.5% | Oklahoma |
| 4.75% | North Carolina |
| 5% | Louisiana, North Dakota, Wisconsin |
| 5.3% | Virginia (4.3% state plus the 1% local tax charged statewide) |
| 5.5% | Maine, Nebraska |
| 5.75% | Ohio |
| 6% | Florida, Idaho, Iowa, Kentucky, Maryland, Pennsylvania, South Carolina, Vermont, West Virginia |
| 6.25% | Illinois, Massachusetts, Texas |
| 6.35% | Connecticut |
| 6.5% | Arkansas, Kansas, Washington |
| 6.625% | New Jersey |
| 6.85% | Nevada |
| 6.875% | Minnesota |
| 7% | Indiana, Mississippi, Tennessee |
| 7.25% | California (the statewide rate, before district taxes) |
Louisiana's rate rose from 4.45% to 5% on 1 January 2025, and the Department of Revenue marks the 5% as running until 31 December 2029. Several states tax food, drugs or particular services at other rates: Illinois charges 1% on qualifying drugs and medical appliances, Florida 6.95% on electricity and Maine 8% on prepared food. The calculator applies the general rate, so check the state's rules for anything outside general merchandise.
Why the local sales tax rate matters
In many of the states listed, including Texas, Ohio, California and New York, cities, counties, transit authorities or special districts add their own rates to the state rate, so the total depends on where the sale is taxed. The calculator cannot know your address, so it asks for the local part:
- Texas: local bodies can add up to 2%, for a combined maximum of 8.25%.
- Ohio: counties, and in some areas transit authorities, add their own rates to the 5.75% state rate, so the combined rate differs from county to county.
- Pennsylvania: the law adds 1% in Allegheny County and 2% in Philadelphia, so a $100 purchase in Philadelphia costs $108.
- California: the 7.25% statewide rate is raised by district taxes in most areas. On a $1,200 laptop the statewide rate alone adds $87; with a 1.5% district tax the tax is $105 and the total $1,305.
- Virginia: the 5.3% loaded here already includes the 1% local tax charged statewide. Some regions charge 6%, 6.3% or 7% in total; on a $300 purchase, 5.3% is $15.90 and 6% is $18.00.
Connecticut and Kentucky say they have no local sales taxes, so leave the local rate at zero there. Several departments named in the sources, among them Texas, Washington and Missouri, offer a lookup by address for the exact local rate.
Which states have no sales tax?
Four states confirm on their own revenue sites that they have no statewide sales tax, and the calculator offers each with a 0% rate:
- Alaska levies no state sales tax, but several local municipalities do, so enter the local rate if you buy in one of them.
- Delaware imposes no state or local sales tax; it charges a gross receipts tax on sellers instead.
- Montana has no general sales tax, though some resort areas charge a resort tax of up to 3%.
- Oregon has no general sales or use tax.
New Hampshire is not in the list because its revenue site refused automated reading when this page was reviewed. Hawaii and New Mexico are left out for a different reason: each charges a tax on the business itself (Hawaii's general excise tax, New Mexico's gross receipts tax), which a seller may pass on in the price rather than add as a sales tax. For those places, or any not loaded, choose Enter my own total rate.
States not loaded, and how to use your own rate
Arizona, Michigan, Rhode Island and Utah are missing because their revenue department sites refused automated reading on the review date, and the page loads only rates read at the state's own source. The District of Columbia is missing because its general rate on the review date could not be settled from its tax office's own pages. Each will be added once the rate can be read at source.
The custom option covers all of them, and any address where you already know the combined rate. Choose Enter my own total rate, type the rate from a receipt or from the state's address lookup, and the local rate field disappears because your figure already includes it. At 9.5%, a $109.50 total holds a $100 price and $9.50 of tax.
How do you calculate sales tax in Excel or Google Sheets?
With the price in A2, the state rate in B2 and the local rate in C2, each typed as a percentage:
- Tax: =A2*(B2+C2)
- Total: =A2*(1+B2+C2)
- Price inside a total in A2: =A2/(1+B2+C2)
- Tax inside a total: =A2-A2/(1+B2+C2)
A $1,000 sale in New Jersey at 6.625% gives =1000*6.625% = 66.25. Wrap results in =ROUND(...,2) to get cents. A till can round each line or only the total, so a receipt may differ from the formula by a cent.
How is US sales tax different from VAT and GST?
US sales tax is collected once, at the final retail sale. In the words of the Florida Department of Revenue, it is added to the price of taxable goods or services and collected from the purchaser at the time of sale. VAT and GST are charged at each stage of the supply chain, with businesses reclaiming the tax they pay. A UK price of £60 that includes 20% VAT has £10 of VAT inside it on a £50 price, while a $50 item in a 6% state with no local tax costs $53 at the till.
The arithmetic is the same either way: add by multiplying, remove by dividing. The VAT calculator applies UK, Gulf and European rates, and the GST calculator covers Australia, New Zealand, Singapore and Canada, where provincial sales tax sits on top of GST in three provinces.
Common sales tax mistakes, what the calculator leaves out, and a glossary
- Using the state rate alone. Where a local rate applies, the state rate understates the tax: a Colorado item priced at $80 costs $82.32 at the 2.9% state rate but $86.32 with a 5% local rate on top.
- Multiplying a total by (1 - rate). It undershoots the price; divide by (1 + rate).
- Assuming one rate per state. Food, drugs, electricity and some services are often taxed differently from general goods.
- Forgetting use tax. When a seller does not collect sales tax, the buyer can owe use tax instead; Connecticut and Vermont charge it at the same rate as their sales tax.
The calculator does the arithmetic for one price at one combined rate. It does not decide whether an item is taxable, which address sets the local rate, or how exemptions, sales tax holidays, shipping charges and marketplace rules apply. The state department named in the sources is the place to check those, or a qualified adviser.
Base rate: the statewide rate set by the state. Local rate: the city, county, transit or district add-on. Combined rate: the two added together. Use tax: the tax a buyer owes when sales tax was not collected. Gross receipts tax: a tax on a seller's takings rather than on the buyer.
Frequently asked questions
How do I calculate sales tax on a price?
Add the state and local rates together, then multiply the price by that combined rate to get the tax. At 8.25% in Texas, a $100 item carries $8.25 of tax and costs $108.25.
How do I work out the price before tax from a total?
Divide the total by one plus the combined rate. A $108.75 total at 8.75% is $108.75 / 1.0875 = $100, so $8.75 of it is tax.
What is the sales tax rate in Texas?
The state rate is 6.25%, according to the Texas Comptroller. Local jurisdictions can add up to 2%, for a combined maximum of 8.25%.
What is the sales tax rate in California?
The California Department of Tax and Fee Administration gives a statewide rate of 7.25%. Most areas add district taxes, so enter the district part as the local rate.
What is the sales tax rate in New York?
The state rate is 4%, according to the New York State Department of Taxation and Finance. Cities, counties and school districts add their own rate on top.
Which states have no sales tax?
Alaska, Delaware, Montana and Oregon each say on their revenue sites that they have no statewide sales tax. Alaska towns and Montana resort areas can still charge local taxes.
Why is my state not in the list?
The calculator loads only rates read at the state's own revenue department. Some sites refused automated reading on the review date, and a few states tax the business rather than the sale, so choose Enter my own total rate for them.
Why does my receipt show a higher rate than the state rate?
Local sales taxes from the city, county, transit authority or a special district are added to the state rate. Enter that local part in the local rate field, or type the combined rate from the receipt as your own total.
How do I calculate sales tax in Excel?
With the price in A2 and the combined rate in B2 as a percentage, =A2*B2 gives the tax and =A2*(1+B2) the total. =A2/(1+B2) returns the price inside a total.
Does the calculator handle food or clothing rates?
No, it applies the general rate. Several states tax groceries, drugs or certain services at different rates; check your state's rules and enter the right rate as your own total.
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Last reviewed 14 November 2026 by the NIFM Academy editorial team. Next review by 15 January 2027.
United States, tax year 2026. Next review by 15 January 2027.
- Alabama: Alabama Department of Revenue, State Sales and Use Tax Rates (no date shown; read 14 November 2026), general rate 4 percent; food 2 percent from 1 September 2025. Checked 14 November 2026.
- Alaska: Alaska Division of Community and Regional Affairs, Office of the State Assessor, Alaska Sales Tax Information (no date shown; read 14 November 2026), the State of Alaska does not levy a sales tax; several local municipalities within the state do levy a sales tax. Checked 14 November 2026.
- Arkansas: Arkansas Department of Finance and Administration, State Sales and Use Tax Rates (no date shown; read 14 November 2026), state sales and use tax 6.500 percent, effective 1 July 2013; state reduced food tax 0.000 percent from 1 January 2026. Checked 14 November 2026.
- California: California Department of Tax and Fee Administration, California City and County Sales and Use Tax Rates (tax rates effective 1 October 2026), the statewide tax rate is 7.25 percent; in most areas local jurisdictions have added district taxes that increase the tax owed. Checked 14 November 2026.
- Colorado: Colorado Department of Revenue, Sales Tax Guide (no date shown; read 14 November 2026), Colorado state sales tax is imposed at a rate of 2.9 percent. Checked 14 November 2026.
- Connecticut: Connecticut Department of Revenue Services, Sales and Use Tax Information (read 14 November 2026), the sales tax rate of 6.35 percent applies to the retail sale, lease or rental of most goods and taxable services; there are no additional sales taxes imposed by local jurisdictions. Checked 14 November 2026.
- Delaware: Delaware Division of Revenue, Step 4: Learn About Gross Receipts Taxes (no date shown; read 14 November 2026), Delaware does not impose a state or local sales tax; it imposes a gross receipts tax on the seller of goods or provider of services. Checked 14 November 2026.
- Florida: Florida Department of Revenue, Florida Sales and Use Tax (read 14 November 2026), Florida's general state sales tax rate is 6 percent, with exceptions such as electricity at 6.95 percent. Checked 14 November 2026.
- Georgia: Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart (effective 1 October 2026), the state sales and use tax rate of 4 percent is included in all jurisdictions other than two in Fulton County. Checked 14 November 2026.
- Idaho: Idaho State Tax Commission, Sales and Use Taxes: Basics Guide (last updated 1 April 2026), Idaho's sales tax rate is 6 percent. Checked 14 November 2026.
- Illinois: Illinois Department of Revenue, What are the retailers' occupation and use tax rates in Illinois? (no date shown; read 14 November 2026), 6.25 percent on general merchandise, including items required to be titled or registered; 1 percent on qualifying drugs and medical appliances. Checked 14 November 2026.
- Indiana: Indiana Department of Revenue, Business FAQ (no date shown; read 14 November 2026), Indiana's sales tax is 7 percent. Checked 14 November 2026.
- Iowa: Iowa Department of Revenue, Sales and Use Tax Guide (no date shown; read 14 November 2026), the state sales tax and use tax rates are the same; the rate is 6 percent; a local option tax can add up to 1 percent. Checked 14 November 2026.
- Kansas: Kansas Department of Revenue, Sales (Retailers) (no date shown; read 14 November 2026), Kansas imposes a 6.5 percent state retailers' sales tax, effective 1 July 2015, plus applicable local taxes. Checked 14 November 2026.
- Kentucky: Kentucky Department of Revenue, Sales and Use Tax (read 14 November 2026), Kentucky sales and use tax is imposed at the rate of 6 percent of gross receipts or purchase price; there are no local sales and use taxes in Kentucky. Checked 14 November 2026.
- Louisiana: Louisiana Department of Revenue, What is the state sales tax rate? (no date shown; read 14 November 2026), state sales tax 4.45 percent as of 31 December 2024 and 5 percent as of 1 January 2025, the 5 percent marked as until 31 December 2029. Checked 14 November 2026.
- Massachusetts: Mass.gov, Sales and Use Tax guide (read 14 November 2026), the Massachusetts sales tax is 6.25 percent of the sales price or rental charge of tangible personal property and certain telecommunications services. Checked 14 November 2026.
- Maine: Maine Revised Statutes, Title 36, section 1811 (text current to 5 October 2026, legislature.maine.gov), for sales on or after 1 October 2019 the rate of tax is 5.5 percent on the value of tangible personal property and taxable services, with listed exceptions. Checked 14 November 2026.
- Maine: Maine Revenue Services, Business Guide to Sales and Use Tax (revised 22 December 2025) and Sales and Use Tax Rates and Due Dates, a sales tax is imposed at the rate of 5.5 percent of the sale price on retail sales of tangible personal property; prepared food 8 percent, lodging 9 percent. Checked 14 November 2026.
- Maryland: Comptroller of Maryland, Business tax tip 8: Calculating Maryland's Sales and Use Tax (31 January 2022) and press release of 1 July 2025, the Maryland sales and use tax rate is 6 percent on taxable sales; a separate 3 percent tax on certain data and IT services began on 1 July 2025. Checked 14 November 2026.
- Minnesota: Minnesota Department of Revenue, Taxes and Rates (last updated 2 April 2026), to figure the sales tax rate, combine the state general tax rate of 6.875 percent and all applicable local tax rates. Checked 14 November 2026.
- Mississippi: Mississippi Department of Revenue, Sales Tax Rates (read 14 November 2026), retail sales are subject to sales tax equal to 7 percent of the gross proceeds of the business, unless otherwise provided. Checked 14 November 2026.
- Missouri: Missouri Department of Revenue, Sales/Use Tax (read 14 November 2026), the state sales tax rate is 4.225 percent; local taxes are added on top. Checked 14 November 2026.
- Montana: Montana Department of Revenue, Sales Tax Guidance for Montana Business and Residents (no date shown; read 14 November 2026), Montana does not have a general-use sales tax. Checked 14 November 2026.
- Montana: Montana Department of Revenue, Local Resort Tax (no date shown; read 14 November 2026), the maximum resort tax rate is 3 percent; the Department of Revenue does not administer the local resort tax. Checked 14 November 2026.
- Nebraska: Nebraska Department of Revenue, Sales and Use Tax (read 14 November 2026), the Nebraska state sales and use tax rate is 5.5 percent. Checked 14 November 2026.
- Nevada: Nevada Department of Taxation, Sales and Use Tax (read 14 November 2026), the base state sales tax rate in Nevada is 6.85 percent; local jurisdictions can add additional taxes. Checked 14 November 2026.
- New Jersey: New Jersey Division of Taxation, Rates and Boundaries (last updated 30 April 2025), sales tax is to be charged at the rate of 6.625 percent from 1 January 2018. Checked 14 November 2026.
- New York: New York State Department of Taxation and Finance, Sales Tax Rates, Additional Sales Taxes, and Fees, TB-ST-825 (updated 6 April 2026), the combined rate equals the state rate, currently 4 percent, plus any local tax rate imposed by a city, county or school district. Checked 14 November 2026.
- North Carolina: North Carolina Department of Revenue, Current Sales and Use Tax Rates (effective 1 July 2026), county totals are the 4.75 percent state rate plus applicable local and transit rates. Checked 14 November 2026.
- North Dakota: North Dakota Office of State Tax Commissioner, Sales and Use Tax (read 14 November 2026), the North Dakota sales tax rate is 5 percent for most retail sales. Checked 14 November 2026.
- Ohio: Ohio Department of Taxation, State and Permissive Sales Tax Rates, by County (rate map, July 2023; the Sales and Use page cited earlier returned not found on 14 November 2026), the state's sales and use tax rate is currently 5.75 percent; county and transit authority permissive rates are added to it, so total rates differ by county. Checked 14 November 2026.
- Oklahoma: Oklahoma Tax Commission, Sales and Use Tax (no date shown; read 14 November 2026), Oklahoma sales tax is levied at 4.5 percent of the gross receipts from the sale or rental of tangible personal property. Checked 14 November 2026.
- Oregon: Oregon Department of Revenue, Sales Tax in Oregon (no date shown; read 14 November 2026), Oregon doesn't have a general sales or use/transaction tax. Checked 14 November 2026.
- Pennsylvania: Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax (read 14 November 2026), the Pennsylvania sales tax rate is 6 percent; by law a 1 percent local tax is added in Allegheny County and 2 percent in Philadelphia. Checked 14 November 2026.
- South Carolina: South Carolina Department of Revenue, Sales Tax (no date shown; read 14 November 2026), the statewide sales and use tax rate is 6 percent; counties may impose an additional 1 percent local sales tax if voters approve. Checked 14 November 2026.
- South Dakota: South Dakota Department of Revenue, Sales and Use Tax (read 14 November 2026), the state sales and use tax rate is 4.2 percent. Checked 14 November 2026.
- Tennessee: Tennessee Department of Revenue, Sales and Use Tax (read 14 November 2026), the sales tax has a state portion and a local portion; the general state tax rate is 7 percent and the local rate varies by county or city. Checked 14 November 2026.
- Texas: Texas Comptroller of Public Accounts, Sales and Use Tax (read 14 November 2026), Texas imposes a 6.25 percent state sales and use tax; local taxing jurisdictions can impose up to 2 percent, for a maximum combined rate of 8.25 percent. Checked 14 November 2026.
- Vermont: Vermont Department of Taxes, Sales and Use Tax (no date shown; read 14 November 2026), the sales tax rate is 6 percent. Checked 14 November 2026.
- Virginia: Virginia Tax, Retail Sales and Use Tax (no date shown; read 14 November 2026) and Tax Bulletin 23-4 (21 April 2023), 5.3 percent everywhere except the listed regions (6 percent, 6.3 percent or 7 percent); the 5.3 percent is the 4.3 percent state tax and the 1.0 percent local option tax. Checked 14 November 2026.
- Washington: Washington State Department of Revenue, Retail sales tax (no date shown; read 14 November 2026), the state tax rate is 6.5 percent; the local rate varies by city or county. Checked 14 November 2026.
- West Virginia: West Virginia Tax Division, Fifty-Sixth Biennial Report, West Virginia Tax Laws (October 2025) and TSD 100 (revised July 2026), the state tax rate on the sale or lease of tangible personal property is 6.0 percent of gross proceeds of sale; municipalities may impose up to 1.0 percent. Checked 14 November 2026.
- Wisconsin: Wisconsin Department of Revenue, Tax Rates FAQ (read 14 November 2026), the Wisconsin sales tax is a 5 percent tax imposed on the sales price of retailers. Checked 14 November 2026.
- Wyoming: Wyoming Department of Revenue, Excise Tax Division, Excise Tax FAQs (no date shown; read 14 November 2026), sales and use tax is made up of the mandatory statewide 4 percent rate and any voter-approved local pennies. Checked 14 November 2026.