π§Ύ US Sales Tax Calculator
Forward, reverse, and tax-only calculation across all 50 states + DC. Combined state + average local rates.
Calculator Inputs
Choose which value you enter; the calculator derives the rest.
Rate auto-fills with the state + average local combined rate.
Calculates the sales tax and total
= State 7.25% + Avg local 1.60%
Sales Tax
$8.85
Total $108.85
Breakdown
β’ The US has no federal VAT β sales tax is state + local only.
β’ 5 states have no statewide sales tax: Oregon, Montana, New Hampshire, Delaware, Alaska.
β’ City and county rates add to the state rate; combined rates above use state averages.
* This calculator is for estimation only β verify with the state Department of Revenue for filing.
Quick reference β current state rate Γ common amounts
| Pre-tax | Tax (8.85%) | Total |
|---|---|---|
| $10.00 | $0.89 | $10.89 |
| $25.00 | $2.21 | $27.21 |
| $50.00 | $4.43 | $54.43 |
| $100.00 | $8.85 | $108.85 |
| $250.00 | $22.13 | $272.13 |
| $500.00 | $44.25 | $544.25 |
| $1,000.00 | $88.50 | $1,088.50 |
| $5,000.00 | $442.50 | $5,442.50 |
Popular state pages
Looking for a state-specific sales tax breakdown? Jump to a dedicated page with local context and city-level notes.
How US sales tax actually works
The United States is the only OECD country without a federal consumption tax. Instead, 45 states + DC collect sales tax at the retail point of sale, with additional county and city rates layered on top β over 13,000 distinct tax jurisdictions nationwide. Sales tax is paid by the buyer and remitted by the seller, applied only once at final sale (versus VAT, which is collected at every stage of production).
Sales Tax vs VAT β at a glance
| US Sales Tax | VAT (most other OECD) | |
|---|---|---|
| Charged at | Retail point of sale only | Every production stage (with input credits) |
| Set by | State + county + city | National government |
| Typical rate | 0% β 10.11% combined | 10% β 27% |
| Shown on price tag? | No β added at checkout | Yes β usually tax-inclusive |
States with no statewide sales tax
- Oregon, Montana, New Hampshire, Delaware β true 0%: no state, no local.
- Alaska β 0% state but local jurisdictions may charge their own (average β 1.82%). Border-shoppers from neighboring high-tax states often plan large purchases here.
Highest combined rates (state + avg local)
Top 5 highest
- Louisiana β 10.11%
- Tennessee β 9.55%
- Arkansas β 9.45%
- Washington β 9.38%
- Alabama β 9.29%
Top 5 lowest (with sales tax)
- Alaska β 1.82%
- Hawaii β 4.50%
- Wyoming β 5.44%
- Maine β 5.50%
- Wisconsin β 5.70%
Do freelancers and 1099 contractors charge sales tax?
Sales tax applies primarily to tangible goods. Most pure services β consulting, freelance writing, design, software development billed by the hour β are not subject to sales tax in most states. But several states have started taxing digital products and SaaS subscriptions, and physical goods sold by a freelancer (printed photo books, merchandise, custom hardware) almost always trigger sales tax collection. If you sell across state lines, the economic nexus rules (post-Wayfair 2018) determine when you must register and collect in each customer's state. For income tax obligations, see our Self-Employment Tax Calculator.
Frequently asked questions
Multiply the pre-tax price by the combined state + local sales tax rate. For a $100 purchase in California (8.85% combined), the tax is $8.85 and the total is $108.85. This calculator does it both ways: forward (pre-tax β total) and reverse (total β pre-tax + tax extracted).
If you have a receipt total and want to know the original price before tax, divide the total by (1 + tax rate). For example, $108.85 Γ· 1.0885 = $100 pre-tax. The tax is then $108.85 β $100 = $8.85. Use the "Total (reverse)" mode in the calculator above.
Five states have no statewide sales tax: Oregon, Montana, New Hampshire, Delaware, and Alaska. Alaska has no state tax but allows local jurisdictions to charge sales tax (averaging ~1.82%). Residents of "tax-free" border states often shop in these states to save on sales tax.
No. The United States is the only OECD country without a federal Value-Added Tax (VAT). Instead, it uses sales tax at the state and local level. Sales tax is charged only once at the point of retail sale, whereas VAT is collected at every stage of production.
It depends on what you sell. Most professional services (consulting, freelance writing, design) are not subject to sales tax in most states, but tangible goods almost always are. Some states tax specific services like digital products, SaaS, or repair work. Check your state Department of Revenue for the exact list, and consider linking to your jurisdictionβs nexus rules if you sell across state lines.
Related tax tools
Combined rate data: Tax Foundation, January 2025.