US state sales tax rates (2026)
sales tax rates and exemptions for the 10 largest US states by population.
rates by state (sorted by combined rate)
| State | Code | State Rate | Avg Local | Combined | Max |
|---|---|---|---|---|---|
| California | CA | 7.25% | 1.74% | 8.99% | 10.75% |
| Illinois | IL | 6.25% | 2.71% | 8.96% | 11.00% |
| New York | NY | 4.00% | 4.54% | 8.54% | 8.875% |
| Texas | TX | 6.25% | 2.01% | 8.26% | 8.25% |
| Georgia | GA | 4.00% | 3.49% | 7.49% | 9.00% |
| North Carolina | NC | 4.75% | 2.27% | 7.02% | 7.50% |
| Ohio | OH | 5.75% | 1.26% | 7.01% | 8.00% |
| Florida | FL | 6.00% | 0.98% | 6.98% | 7.50% |
| Pennsylvania | PA | 6.00% | 0.34% | 6.34% | 8.00% |
| Michigan | MI | 6.00% | 0.00% | 6.00% | 6.00% |
exemptions by state
| State | Groceries | Clothing | Rx Drugs | OTC Drugs |
|---|---|---|---|---|
| CA | exempt | taxable | exempt | taxable |
| TX | exempt | taxable | exempt | exempt |
| FL | exempt | taxable | exempt | taxable |
| NY | exempt | exempt under $110 | exempt | exempt |
| PA | exempt | exempt | exempt | exempt |
| IL | local tax only | taxable | reduced 1% | reduced 1% |
| OH | exempt | taxable | exempt | taxable |
| GA | state exempt / local taxable | taxable | exempt | taxable |
| NC | state exempt / 2% local | taxable | exempt | taxable |
| MI | exempt | taxable | exempt | taxable |
state pages
- California - 8.99% combined
- Illinois - 8.96% combined
- New York - 8.54% combined
- Texas - 8.26% combined
- Georgia - 7.49% combined
- North Carolina - 7.02% combined
- Ohio - 7.01% combined
- Florida - 6.98% combined
- Pennsylvania - 6.34% combined
- Michigan - 6.00% combined
notes
- Michigan has no local sales taxes (uniform 6% statewide)
- New York has the highest average local rate (4.54%)
- California has the highest state-level rate (7.25%)
- Illinois can reach 11% combined in parts of Chicago
source: Tax Foundation, state departments of revenue. data from deepcalc.com