How State and Local Sales Taxes Combine
In the United States, sales taxes are levied at the state, county, and municipal levels. There is no national sales tax or federal VAT. Forty-five states plus Washington D.C. collect statewide sales taxes, and 38 states allow local governments to collect additional sales taxes.
Frequently Asked Questions
Which states have no sales tax?
Five states (often referred to as the NOMAD states) have no statewide sales tax: Alaska, Delaware, Montana, New Hampshire, and Oregon. Note that Alaska permits local jurisdictions to impose municipal sales taxes.