{"_meta":{"source":"Tax Foundation, 'State and Local Sales Tax Rates, 2026' (published Jan. 20, 2026), cross-checked against each state Department of Revenue","baselineYear":"2026","reviewed":"2026-08-30","note":"State base rates verified against each state's Department of Revenue; average local rates from the Tax Foundation and are statewide averages, not the rate at any single address. Use the state's official rate lookup for the exact combined rate at an address.","refresh":"State and local rates change; re-collect from each officialLookupUrl / the Tax Foundation's annual report and bump reviewed.","maxLocalRateNote":"maxLocalRate is the HIGHEST LOCAL RATE observed anywhere in the state, recomputed 2026-09-09 from data/county-sales-tax.json. It was previously undocumented and wrong in 15 states, in both directions. It is the local portion only; add stateRate for the maximum combined rate."},"states":{"alabama":{"state":"Alabama","abbr":"AL","stateRate":0.04,"avgLocalRate":0.0546,"combinedRate":0.0946,"maxLocalRate":0.085,"hasLocal":true,"noSalesTax":false,"officialLookupUrl":"https://www.alabamainteractive.org/ador_taxrate_lookup/welcome.action","notableRule":"State grocery tax was cut from 4% to 3% in Sept 2023 (further cuts possible); local grocery taxes still apply on top and are not reduced.","source":"Alabama Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"alaska":{"state":"Alaska","abbr":"AK","stateRate":0,"avgLocalRate":0.0182,"combinedRate":0.0182,"maxLocalRate":0.095,"hasLocal":true,"noSalesTax":true,"officialLookupUrl":"https://arsstc.org/","notableRule":"No state sales tax, but over 100 municipalities levy their own local sales tax (up to 7.85% in some areas); many localities exempt groceries or offer seasonal exemptions.","source":"Alaska Department of Revenue / Alaska Remote Seller Sales Tax Commission / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"arizona":{"state":"Arizona","abbr":"AZ","stateRate":0.056,"avgLocalRate":0.0292,"combinedRate":0.0852,"maxLocalRate":0.055,"hasLocal":true,"noSalesTax":false,"officialLookupUrl":"https://azdor.gov/transaction-privilege-tax-tpt/tax-rate-table","notableRule":"Technically a Transaction Privilege Tax (TPT) on the seller rather than a traditional sales tax; food for home consumption is exempt from the state rate but many cities tax groceries locally.","source":"Arizona Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"arkansas":{"state":"Arkansas","abbr":"AR","stateRate":0.065,"avgLocalRate":0.0296,"combinedRate":0.0946,"maxLocalRate":0.06125,"hasLocal":true,"noSalesTax":false,"officialLookupUrl":"https://www.dfa.arkansas.gov/sales-and-use-tax-section-local-tax-lookup-tools","notableRule":"Groceries are taxed at a special reduced state rate of 0.125% instead of the full 6.5% rate; local sales taxes on groceries still apply at full local rate.","source":"Arkansas Department of Finance and Administration / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"california":{"state":"California","abbr":"CA","stateRate":0.0725,"avgLocalRate":0.0174,"combinedRate":0.0899,"maxLocalRate":0.04,"hasLocal":true,"noSalesTax":false,"officialLookupUrl":"https://www.cdtfa.ca.gov/taxes-and-fees/sales-use-tax-rates.htm","notableRule":"Highest state-level rate in the country; groceries and prescription drugs are exempt; district (local) taxes stack, pushing some cities well above the statewide average.","source":"California Department of Tax and Fee Administration / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"colorado":{"state":"Colorado","abbr":"CO","stateRate":0.029,"avgLocalRate":0.0499,"combinedRate":0.0789,"maxLocalRate":0.083,"hasLocal":true,"noSalesTax":false,"officialLookupUrl":"https://salestaxlookup.colorado.gov/","notableRule":"Over 70 home-rule cities (e.g. Denver, Colorado Springs) administer and audit their own sales tax separately from the state, so local rules and rates vary widely; groceries generally exempt from state tax.","source":"Colorado Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"connecticut":{"state":"Connecticut","abbr":"CT","stateRate":0.0635,"avgLocalRate":0,"combinedRate":0.0635,"maxLocalRate":0,"hasLocal":false,"noSalesTax":false,"officialLookupUrl":"https://portal.ct.gov/drs","notableRule":"Flat statewide rate with no local add-on anywhere in the state; certain luxury items (e.g., vehicles over $50,000, jewelry over $5,000) are taxed at a higher 7.75% rate.","source":"Connecticut Department of Revenue Services / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"delaware":{"state":"Delaware","abbr":"DE","stateRate":0,"avgLocalRate":0,"combinedRate":0,"maxLocalRate":0,"hasLocal":false,"noSalesTax":true,"officialLookupUrl":"https://revenue.delaware.gov/","notableRule":"No sales or use tax of any kind on retail purchases; the state instead relies on a gross receipts tax imposed on businesses.","source":"Delaware Division of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"district-of-columbia":{"state":"District of Columbia","abbr":"DC","stateRate":0.06,"avgLocalRate":0,"combinedRate":0.06,"maxLocalRate":0,"hasLocal":false,"noSalesTax":false,"officialLookupUrl":"https://otr.cfo.dc.gov/","notableRule":"General rate is 6%, but restaurant meals and alcohol for immediate consumption are taxed at 10% and hotel stays at roughly 14.95%.","source":"DC Office of Tax and Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"florida":{"state":"Florida","abbr":"FL","stateRate":0.06,"avgLocalRate":0.0098,"combinedRate":0.0698,"maxLocalRate":0.02,"hasLocal":true,"noSalesTax":false,"officialLookupUrl":"https://pointmatch.floridarevenue.com/","notableRule":"Groceries and prescription drugs are exempt; a $5,000 cap applies to the discretionary county surtax portion on any single item.","source":"Florida Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"georgia":{"state":"Georgia","abbr":"GA","stateRate":0.04,"avgLocalRate":0.0349,"combinedRate":0.0749,"maxLocalRate":0.05,"hasLocal":true,"noSalesTax":false,"officialLookupUrl":"https://dor.georgia.gov/sales-tax-rates-general","notableRule":"Groceries are exempt from the 4% state sales tax, but most counties still apply their local option sales taxes (LOST/SPLOST) to grocery purchases.","source":"Georgia Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"hawaii":{"state":"Hawaii","abbr":"HI","stateRate":0.04,"avgLocalRate":0.005,"combinedRate":0.045,"maxLocalRate":0.005,"hasLocal":true,"noSalesTax":false,"officialLookupUrl":"https://tax.hawaii.gov/","notableRule":"Not a true sales tax: Hawaii's General Excise Tax (GET) is levied on nearly all business transactions, including services and groceries, with almost no exemptions, so the low headline rate understates the actual tax base.","source":"Hawaii Department of Taxation / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"idaho":{"state":"Idaho","abbr":"ID","stateRate":0.06,"avgLocalRate":0.0003,"combinedRate":0.0603,"maxLocalRate":0.03,"hasLocal":true,"noSalesTax":false,"officialLookupUrl":"https://tax.idaho.gov/i-2045.cfm","notableRule":"Groceries are taxed at the full state rate, but Idaho residents can claim an annual grocery tax credit (about $120/person) when filing their state income tax return.","source":"Idaho State Tax Commission / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"illinois":{"state":"Illinois","abbr":"IL","stateRate":0.0625,"avgLocalRate":0.0271,"combinedRate":0.0896,"maxLocalRate":0.06,"hasLocal":true,"noSalesTax":false,"officialLookupUrl":"https://tax.illinois.gov/research/taxrates.html","notableRule":"The statewide 1% grocery tax was eliminated Jan 1, 2026; municipalities and counties may now separately adopt their own local 1% grocery tax by ordinance (hundreds have).","source":"Illinois Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"indiana":{"state":"Indiana","abbr":"IN","stateRate":0.07,"avgLocalRate":0,"combinedRate":0.07,"maxLocalRate":0,"hasLocal":false,"noSalesTax":false,"officialLookupUrl":"https://www.in.gov/dor/","notableRule":"No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.","source":"Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"iowa":{"state":"Iowa","abbr":"IA","stateRate":0.06,"avgLocalRate":0.0094,"combinedRate":0.0694,"maxLocalRate":0.01,"hasLocal":true,"noSalesTax":false,"officialLookupUrl":"https://tax.iowa.gov/","notableRule":"Groceries and prescription drugs are exempt from sales tax; local option sales tax (up to 1%, plus a school infrastructure add-on) applies in most but not all jurisdictions.","source":"Iowa Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"kansas":{"state":"Kansas","abbr":"KS","stateRate":0.065,"avgLocalRate":0.0219,"combinedRate":0.0869,"maxLocalRate":0.055,"hasLocal":true,"noSalesTax":false,"officialLookupUrl":"https://www.ksrevenue.gov/salesratechanges.html","notableRule":"The state sales tax on groceries was fully phased out to 0% effective Jan 1, 2025 (from 6.5%); local sales taxes on groceries still apply.","source":"Kansas Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"kentucky":{"state":"Kentucky","abbr":"KY","stateRate":0.06,"avgLocalRate":0,"combinedRate":0.06,"maxLocalRate":0,"hasLocal":false,"noSalesTax":false,"officialLookupUrl":"https://revenue.ky.gov/","notableRule":"No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).","source":"Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"louisiana":{"state":"Louisiana","abbr":"LA","stateRate":0.05,"avgLocalRate":0.0511,"combinedRate":0.1011,"maxLocalRate":0.0799,"hasLocal":true,"noSalesTax":false,"officialLookupUrl":"https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx","notableRule":"Highest average combined state-and-local sales tax rate in the nation; parishes and municipalities each layer independent local sales taxes on top of the state rate.","source":"Louisiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"maine":{"state":"Maine","abbr":"ME","stateRate":0.055,"avgLocalRate":0,"combinedRate":0.055,"maxLocalRate":0,"hasLocal":false,"noSalesTax":false,"officialLookupUrl":"https://www.maine.gov/revenue/","notableRule":"No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but a separate 8% tax applies to prepared food and lodging.","source":"Maine Revenue Services / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"maryland":{"state":"Maryland","abbr":"MD","stateRate":0.06,"avgLocalRate":0,"combinedRate":0.06,"maxLocalRate":0,"hasLocal":false,"noSalesTax":false,"officialLookupUrl":"https://www.marylandtaxes.gov/","notableRule":"No local sales taxes anywhere in the state; groceries and prescription/OTC drugs are exempt.","source":"Comptroller of Maryland / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"massachusetts":{"state":"Massachusetts","abbr":"MA","stateRate":0.0625,"avgLocalRate":0,"combinedRate":0.0625,"maxLocalRate":0,"hasLocal":false,"noSalesTax":false,"officialLookupUrl":"https://www.mass.gov/service-details/learn-about-massachusetts-tax-rates","notableRule":"No local sales taxes anywhere in the state; groceries are exempt, and clothing under $175 per item is exempt (with the excess over $175 taxable).","source":"Massachusetts Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"michigan":{"state":"Michigan","abbr":"MI","stateRate":0.06,"avgLocalRate":0,"combinedRate":0.06,"maxLocalRate":0,"hasLocal":false,"noSalesTax":false,"officialLookupUrl":"https://www.michigan.gov/treasury","notableRule":"No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.","source":"Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"minnesota":{"state":"Minnesota","abbr":"MN","stateRate":0.0688,"avgLocalRate":0.0126,"combinedRate":0.0814,"maxLocalRate":0.03,"hasLocal":true,"noSalesTax":false,"officialLookupUrl":"https://www.revenue.state.mn.us/sales-tax-rate-calculator","notableRule":"Clothing is broadly exempt statewide (unusual among states that tax at all); groceries are also exempt, but prepared food and many local option taxes still apply.","source":"Minnesota Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"mississippi":{"state":"Mississippi","abbr":"MS","stateRate":0.07,"avgLocalRate":0.0006,"combinedRate":0.0706,"maxLocalRate":0.01,"hasLocal":true,"noSalesTax":false,"officialLookupUrl":"https://www.dor.ms.gov/","notableRule":"One of only a few states with essentially no grocery exemption, groceries are taxed at the full 7% state rate, among the highest effective grocery tax burdens in the country.","source":"Mississippi Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"missouri":{"state":"Missouri","abbr":"MO","stateRate":0.0423,"avgLocalRate":0.0422,"combinedRate":0.0845,"maxLocalRate":0.08013,"hasLocal":true,"noSalesTax":false,"officialLookupUrl":"https://dor.mo.gov/taxation/business/tax-types/sales-use/rate-tables/","notableRule":"Groceries are taxed at a special reduced state rate of 1.225% instead of the full 4.225%; local sales taxes on groceries still apply at the full local rate.","source":"Missouri Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"montana":{"state":"Montana","abbr":"MT","stateRate":0,"avgLocalRate":0,"combinedRate":0,"maxLocalRate":0,"hasLocal":false,"noSalesTax":true,"officialLookupUrl":"https://mtrevenue.gov/","notableRule":"No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.","source":"Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"nebraska":{"state":"Nebraska","abbr":"NE","stateRate":0.055,"avgLocalRate":0.0148,"combinedRate":0.0698,"maxLocalRate":0.02,"hasLocal":true,"noSalesTax":false,"officialLookupUrl":"https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder","notableRule":"Groceries and prescription drugs are exempt; local option sales tax is capped at 2% (with an extra 0.5% allowed in designated 'Good Life District' zones).","source":"Nebraska Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"nevada":{"state":"Nevada","abbr":"NV","stateRate":0.0685,"avgLocalRate":0.0139,"combinedRate":0.0824,"maxLocalRate":0.01525,"hasLocal":true,"noSalesTax":false,"officialLookupUrl":"https://tax.nv.gov/","notableRule":"Groceries and prescription drugs are exempt; the 6.85% floor already bundles several state-level supplemental taxes (Local School Support Tax, Basic City-County Relief Tax) before any additional county option tax is added.","source":"Nevada Department of Taxation / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"new-hampshire":{"state":"New Hampshire","abbr":"NH","stateRate":0,"avgLocalRate":0,"combinedRate":0,"maxLocalRate":0,"hasLocal":false,"noSalesTax":true,"officialLookupUrl":"https://www.revenue.nh.gov/faq/does-new-hampshire-have-sales-tax","notableRule":"No general sales tax on goods; instead levies an 8.5% Meals & Rentals Tax on prepared food, lodging, and car rentals.","source":"New Hampshire Department of Revenue Administration / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"new-jersey":{"state":"New Jersey","abbr":"NJ","stateRate":0.0663,"avgLocalRate":0,"combinedRate":0.0663,"maxLocalRate":0.02,"hasLocal":true,"noSalesTax":false,"officialLookupUrl":"https://www.nj.gov/treasury/taxation/","notableRule":"Most of the state has no true local add-on; instead, Salem County and Urban Enterprise Zones charge a reduced half-rate (making the average local effect slightly negative), while certain Atlantic City tourism-district surcharges can push a handful of local combined rates higher.","source":"New Jersey Division of Taxation / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"new-mexico":{"state":"New Mexico","abbr":"NM","stateRate":0.0488,"avgLocalRate":0.0279,"combinedRate":0.0767,"maxLocalRate":0.045625,"hasLocal":true,"noSalesTax":false,"officialLookupUrl":"https://www.tax.newmexico.gov/governments/gross-receipts-location-code-and-tax-rate-map/","notableRule":"Technically a Gross Receipts Tax (GRT) on the seller rather than a traditional sales tax, it applies to most services as well as goods, and the 'rate' is typically passed through to the buyer like a sales tax.","source":"New Mexico Taxation and Revenue Department / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"new-york":{"state":"New York","abbr":"NY","stateRate":0.04,"avgLocalRate":0.0454,"combinedRate":0.0854,"maxLocalRate":0.04875,"hasLocal":true,"noSalesTax":false,"officialLookupUrl":"https://www.tax.ny.gov/bus/st/rates.htm","notableRule":"Groceries and clothing/footwear under $110 per item are exempt from the state's 4% tax (NYC exempts the same items from its city tax); an additional 0.375% MCTD surcharge applies in NYC and 7 surrounding counties.","source":"New York State Department of Taxation and Finance / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"north-carolina":{"state":"North Carolina","abbr":"NC","stateRate":0.0475,"avgLocalRate":0.0225,"combinedRate":0.07,"maxLocalRate":0.035,"hasLocal":true,"noSalesTax":false,"officialLookupUrl":"https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates","notableRule":"Groceries are exempt from the general state/local rate, but a separate uniform 2% local tax still applies to qualifying food purchases statewide.","source":"North Carolina Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"north-dakota":{"state":"North Dakota","abbr":"ND","stateRate":0.05,"avgLocalRate":0.0209,"combinedRate":0.0709,"maxLocalRate":0.0375,"hasLocal":true,"noSalesTax":false,"officialLookupUrl":"https://www.tax.nd.gov/business/sales-and-use-tax","notableRule":"Groceries and prescription drugs are exempt from sales tax statewide.","source":"North Dakota Office of State Tax Commissioner / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"ohio":{"state":"Ohio","abbr":"OH","stateRate":0.0575,"avgLocalRate":0.0154,"combinedRate":0.0729,"maxLocalRate":0.025,"hasLocal":true,"noSalesTax":false,"officialLookupUrl":"https://thefinder.tax.ohio.gov/","notableRule":"Groceries (food for off-premises consumption) and prescription drugs are exempt from sales tax statewide.","source":"Ohio Department of Taxation / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"oklahoma":{"state":"Oklahoma","abbr":"OK","stateRate":0.045,"avgLocalRate":0.0456,"combinedRate":0.0906,"maxLocalRate":0.07,"hasLocal":true,"noSalesTax":false,"officialLookupUrl":"https://www.ok.gov/tax/Online_Services/Online_Filing_-_Individuals/Sales_&_Use_Rate_Locator/","notableRule":"The 4.5% state sales tax on groceries was eliminated effective Aug 29, 2024 (the largest tax cut in state history); city and county sales taxes on groceries still apply.","source":"Oklahoma Tax Commission / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"oregon":{"state":"Oregon","abbr":"OR","stateRate":0,"avgLocalRate":0,"combinedRate":0,"maxLocalRate":0,"hasLocal":false,"noSalesTax":true,"officialLookupUrl":"https://www.oregon.gov/dor/","notableRule":"No state or local sales tax of any kind; state government relies primarily on personal income tax revenue.","source":"Oregon Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"pennsylvania":{"state":"Pennsylvania","abbr":"PA","stateRate":0.06,"avgLocalRate":0.0034,"combinedRate":0.0634,"maxLocalRate":0.02,"hasLocal":true,"noSalesTax":false,"officialLookupUrl":"https://www.revenue.pa.gov/","notableRule":"Groceries, clothing, and footwear are exempt statewide; only Philadelphia (+2%) and Allegheny County/Pittsburgh (+1%) levy any local add-on.","source":"Pennsylvania Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"rhode-island":{"state":"Rhode Island","abbr":"RI","stateRate":0.07,"avgLocalRate":0,"combinedRate":0.07,"maxLocalRate":0,"hasLocal":false,"noSalesTax":false,"officialLookupUrl":"https://tax.ri.gov/","notableRule":"No local sales taxes anywhere in the state; groceries are exempt, and clothing/footwear under $250 per item is exempt.","source":"Rhode Island Division of Taxation / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"south-carolina":{"state":"South Carolina","abbr":"SC","stateRate":0.06,"avgLocalRate":0.0149,"combinedRate":0.0749,"maxLocalRate":0.03,"hasLocal":true,"noSalesTax":false,"officialLookupUrl":"https://dor.sc.gov/tax/sales","notableRule":"Groceries are exempt from the 6% state sales tax (though local option taxes can still apply to groceries in some counties); a $500 maximum sales tax cap applies to vehicles, boats, and other large titled items.","source":"South Carolina Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"south-dakota":{"state":"South Dakota","abbr":"SD","stateRate":0.042,"avgLocalRate":0.0191,"combinedRate":0.0611,"maxLocalRate":0.03,"hasLocal":true,"noSalesTax":false,"officialLookupUrl":"https://apps.sd.gov/rv25taxmatch/main.aspx","notableRule":"One of the few states that fully taxes groceries at the standard state rate with no exemption or rebate; the state rate itself was trimmed from 4.5% to 4.2% in 2023 as a temporary offset.","source":"South Dakota Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"tennessee":{"state":"Tennessee","abbr":"TN","stateRate":0.07,"avgLocalRate":0.0261,"combinedRate":0.0961,"maxLocalRate":0.0275,"hasLocal":true,"noSalesTax":false,"officialLookupUrl":"https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html","notableRule":"Groceries are taxed at a special reduced state rate of 4% instead of the full 7% general rate; local option taxes (also reduced for groceries in most counties) still apply on top.","source":"Tennessee Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"texas":{"state":"Texas","abbr":"TX","stateRate":0.0625,"avgLocalRate":0.0195,"combinedRate":0.082,"maxLocalRate":0.02,"hasLocal":true,"noSalesTax":false,"officialLookupUrl":"https://comptroller.texas.gov/taxes/sales/","notableRule":"Groceries and prescription drugs are exempt; total local sales tax from all overlapping jurisdictions is capped by law at 2%, so the maximum possible combined rate anywhere in Texas is 8.25%.","source":"Texas Comptroller of Public Accounts / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"utah":{"state":"Utah","abbr":"UT","stateRate":0.0485,"avgLocalRate":0.0257,"combinedRate":0.0742,"maxLocalRate":0.052,"hasLocal":true,"noSalesTax":false,"officialLookupUrl":"https://tax.utah.gov/business/sales-tax/sales/rates/","notableRule":"The 'state' rate already bundles Utah's mandatory, uniform 1.25% local option tax on top of the 4.85% statutory rate; groceries are taxed at a separate reduced rate (about 3% combined) rather than the full general rate.","source":"Utah State Tax Commission / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","stateRateNote":"State law imposes 4.85 percent. A further 1.25 percent of local option tax has been adopted by every jurisdiction in the state, so the minimum anyone pays is 6.1 percent, but it is adopted rather than imposed and is counted in the local rate. Many published tables fold it into the state rate instead.","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"vermont":{"state":"Vermont","abbr":"VT","stateRate":0.06,"avgLocalRate":0.0039,"combinedRate":0.0639,"maxLocalRate":0.01,"hasLocal":true,"noSalesTax":false,"officialLookupUrl":"https://tax.vermont.gov/business/sales-and-use-tax","notableRule":"Groceries, clothing, and residential heating fuel/electricity are exempt; roughly 20 towns add a 1% local option tax.","source":"Vermont Department of Taxes / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"virginia":{"state":"Virginia","abbr":"VA","stateRate":0.043,"avgLocalRate":0.0147,"combinedRate":0.0577,"maxLocalRate":0.027,"hasLocal":true,"noSalesTax":false,"officialLookupUrl":"https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup","notableRule":"Groceries and personal hygiene items are taxed at a reduced combined rate of 1% rather than the general rate; certain regions (Northern Virginia, Hampton Roads, Historic Triangle, Central Virginia) add an extra 0.7%-1.7% regional tax.","source":"Virginia Department of Taxation / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","stateRateNote":"State law imposes 4.3 percent. A further 1 percent of local option tax has been adopted by every jurisdiction in the state, so the minimum anyone pays is 5.3 percent, but it is adopted rather than imposed and is counted in the local rate. Many published tables fold it into the state rate instead.","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"washington":{"state":"Washington","abbr":"WA","stateRate":0.065,"avgLocalRate":0.0301,"combinedRate":0.0951,"maxLocalRate":0.042,"hasLocal":true,"noSalesTax":false,"officialLookupUrl":"https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx","notableRule":"Groceries are exempt; Washington has no state income tax, so it leans heavily on sales tax, and Seattle-area transit district add-ons push some local combined rates among the highest in the country.","source":"Washington Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"west-virginia":{"state":"West Virginia","abbr":"WV","stateRate":0.06,"avgLocalRate":0.0059,"combinedRate":0.0659,"maxLocalRate":0.01,"hasLocal":true,"noSalesTax":false,"officialLookupUrl":"https://tax.wv.gov/","notableRule":"Groceries were fully exempted from sales tax by 2013; municipalities have been allowed to levy their own local sales tax only since 2015, and many now have.","source":"West Virginia State Tax Department / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"wisconsin":{"state":"Wisconsin","abbr":"WI","stateRate":0.05,"avgLocalRate":0.0072,"combinedRate":0.0572,"maxLocalRate":0.029,"hasLocal":true,"noSalesTax":false,"officialLookupUrl":"https://www.revenue.wi.gov/Pages/Apps/strb.aspx","notableRule":"Groceries are exempt (clothing is not); as of Jan 1, 2024 Milwaukee County (+0.9%) and the City of Milwaukee (+2%) add new local taxes, pushing the city's combined rate to 7.9%, the highest in the state.","source":"Wisconsin Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"},"wyoming":{"state":"Wyoming","abbr":"WY","stateRate":0.04,"avgLocalRate":0.0156,"combinedRate":0.0556,"maxLocalRate":0.05,"hasLocal":true,"noSalesTax":false,"officialLookupUrl":"https://ratelookup.wyo.gov/","notableRule":"Groceries are exempt from sales tax; Wyoming also has no state personal or corporate income tax.","source":"Wyoming Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)","confidence":"high","maxLocalRateBasis":"highest observed combinedMax minus stateRate in data/county-sales-tax.json"}}}