Sales Tax Statistics
Last updated: June 2026 · 6 sourced statistics
US sales tax is a 46-jurisdiction patchwork (45 states plus DC) layered with thousands of local rates — and since the Supreme Court's 2018 Wayfair decision, sellers anywhere can owe tax everywhere they have customers. The structural facts below are stable; rates change constantly, so verify specifics with state authorities.
Key takeaways
- 45 states plus DC levy statewide sales tax; 5 states have none.
- Combined state + local rates exceed 10% in some major cities.
- Every sales-tax state now enforces economic nexus on remote sellers post-Wayfair.
At a glance
Every figure on this page in one table, each linked to its named source. Scroll down for the full context behind each number.
| Figure | What it measures | Source | Year |
|---|---|---|---|
| 45 + DC | 45 US states plus the District of Columbia levy a statewide sales tax; Alaska, Delaware, Montana, New Hampshire, and Oregon do not. | Federation of Tax Administrators / state statutes | 2025 |
| 10%+ | Combined state and local sales tax rates exceed 10% in some major jurisdictions — Chicago's combined rate reaches 10.25%. | Tax Foundation rate compilations | 2025 |
| 2018 | South Dakota v. Wayfair (2018) allowed states to require remote sellers to collect sales tax based on economic activity alone — no physical presence needed. | US Supreme Court, South Dakota v. Wayfair | 2018 |
| $100K | All 45 sales-tax states plus DC now enforce economic nexus rules, most commonly at $100,000 in annual sales into the state. | State revenue department guidance (compiled) | 2025 |
| ~1/3 | General sales taxes raise hundreds of billions of dollars annually for US state and local governments — roughly a third of state tax revenue in sales-tax states (Census quarterly tax data). | US Census Bureau, Quarterly Summary of State & Local Taxes | 2024 |
| All states | Marketplace facilitator laws in every sales-tax state shift collection responsibility from individual sellers to platforms like Amazon and Etsy for marketplace sales. | State marketplace facilitator statutes (compiled) | 2025 |
The statistics
45 US states plus the District of Columbia levy a statewide sales tax; Alaska, Delaware, Montana, New Hampshire, and Oregon do not.
Source:Federation of Tax Administrators / state statutes2025
Combined state and local sales tax rates exceed 10% in some major jurisdictions — Chicago's combined rate reaches 10.25%.
Source:Tax Foundation rate compilations2025
South Dakota v. Wayfair (2018) allowed states to require remote sellers to collect sales tax based on economic activity alone — no physical presence needed.
Source:US Supreme Court, South Dakota v. Wayfair2018
All 45 sales-tax states plus DC now enforce economic nexus rules, most commonly at $100,000 in annual sales into the state.
Source:State revenue department guidance (compiled)2025
General sales taxes raise hundreds of billions of dollars annually for US state and local governments — roughly a third of state tax revenue in sales-tax states (Census quarterly tax data).
Source:US Census Bureau, Quarterly Summary of State & Local Taxes2024
Marketplace facilitator laws in every sales-tax state shift collection responsibility from individual sellers to platforms like Amazon and Etsy for marketplace sales.
Source:State marketplace facilitator statutes (compiled)2025
When these numbers don't apply
Aggregate statistics hide a lot. Read these caveats before quoting a figure as if it describes your specific situation.
- Rates and nexus thresholds change frequently — always verify with the specific state's revenue department before relying on a figure.
- Service taxability is state-specific; most professional services are exempt but many enumerated services are taxed.
- Local rates add thousands of jurisdictions on top of state rates, so 'the rate' depends on the exact delivery address.
How we compiled this data
Compiled June 2026 from the Federation of Tax Administrators, Tax Foundation rate data, the Wayfair opinion, state revenue department guidance, and Census tax collections data. Rates and thresholds change frequently — always verify with the relevant state authority.
We hand-collected each figure from its original publisher rather than recycling secondary round-ups, cross-checked the headline numbers against the source documents in June 2026, and link every statistic to the report it came from so you can verify it yourself. Where a publisher issues annual updates, we cite the report edition and flag the year inline.
Frequently asked questions
Which states have no sales tax?
Alaska (statewide — localities may levy), Delaware, Montana, New Hampshire, and Oregon.
What is economic nexus?
The post-Wayfair rule that remote sellers must collect a state's sales tax once sales into that state cross a threshold — most commonly $100,000 annually — regardless of physical presence.
Do I charge sales tax on services?
Usually not for professional services, but many states tax specific services (repairs, lodging, telecom). Taxability is state-specific — check the state's list before invoicing.
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