Annual report
State of Sales Tax 2026
Kintsugi's annual look at US sales tax, built from the rate table behind our calculator, official state notices and our state-by-state rule tables. As of 1 October 2026, combined rates run as high as 13% in Calera, Alabama, and 223 local rate changes are on the books for 2026.
Published 27 September 2026. Rates as of 1 October 2026. By Kintsugi.
For informational purposes only; not tax or legal advice, and not a substitute for the rules Kintsugi's platform applies to a specific transaction. See the full disclaimer.
Key findings
1.Calera, Alabama (ZIP 35040) has the highest combined sales tax rate in the US: 13%, as of 1 October 2026.
Source: Kintsugi US sales tax calculator rate table, with the state notices effective 1 October 2026, as of 1 October 2026
2.Long Beach, California has the highest combined rate of the 100 most populous US cities at 11%, ahead of Oakland (10.75%), Seattle (10.55%) and Chicago (10.5%).
Source: City sales tax rate pages (the 100 most populous US cities), as of 1 October 2026
3.223 local sales tax rate changes in 18 states are effective 1 October 2026: 199 increases and 15 decreases, plus 9 seasonal switches. Missouri accounts for 98.
Source: Sales tax rate changes, compiled from each state's official notice, as of 14 October 2026
4.Louisiana has the highest average combined rate across its ZIP codes, 10.05%, followed by Tennessee (9.65%) and Alabama (9.22%).
Source: Kintsugi US sales tax calculator rate table, with the state notices effective 1 October 2026, as of 1 October 2026
5.4 sales tax authorities have dropped the 200-transaction economic nexus test since January 2025 (Alaska's ARSSTC, Utah, Illinois and Kentucky). 17 of the 46 jurisdictions with a statewide sales tax still count transactions.
Source: Economic nexus thresholds by state, checked against each state's revenue department, as of 26 September 2026
6.41 of the 46 jurisdictions with a statewide sales tax set their economic nexus threshold at US$100,000 in sales; Alabama and Mississippi use US$250,000 and California, New York and Texas use US$500,000.
Source: Economic nexus thresholds by state, checked against each state's revenue department, as of 26 September 2026
7.There are 381 distinct combined sales tax rates across 40,402 US ZIP codes, and 69% of ZIP codes add a county, city or district tax to the state rate. Oklahoma alone has 112.
Source: Kintsugi US sales tax calculator rate table, with the state notices effective 1 October 2026, as of 1 October 2026
8.23 of the 50 states and DC tax SaaS in full or in part, 22 generally do not, and in 1 it depends on how the SaaS is accessed or used.
Source: SaaS sales tax by state, as of 9 October 2026
9.24 of the 50 states and DC tax shipping charges on a taxable sale even when they are listed separately; 14 exempt separately stated shipping, and in 6 it depends on how the item is delivered or billed.
Source: Sales tax on shipping by state, as of 26 September 2026
10.46 of the 50 states and DC require marketplace facilitators such as Amazon and Etsy to collect sales tax on the third-party sales they process.
Source: Marketplace facilitator laws by state, as of 26 September 2026
11.19 states held at least one tracked sales tax holiday in 2026, most in July and August for back-to-school shopping.
Source: Sales tax holidays by state, as of 1 October 2026
Combined sales tax rates
A combined rate is the state rate plus any county, city and special district taxes charged at an address. Across 40,402 ZIP codes in the 50 states and DC, the rates in force on 1 October 2026 range from 0% to 13%.
- Highest combined rate
- 13%
- Distinct combined rates
- 381
- ZIP codes with a local tax
- 69%
- Average rate across ZIP codes
- 7.14%
Highest combined rate
13% in Calera, AL (Shelby County, ZIP 35040).
Lowest rate where there is a sales tax
2.9% in 23 towns, including Rollinsville, CO; Briggsdale, CO; Galeton, CO. 1,390 ZIP codes have no sales tax at all.
Source: Kintsugi US sales tax calculator rate table, with the state notices effective 1 October 2026. As of 1 October 2026.
View chart data as a table
| Combined rate | ZIP codes |
|---|---|
| No sales tax (0%) | 1,390 |
| Under 5% | 454 |
| 5% to under 6% | 2,826 |
| 6% to under 7% | 11,365 |
| 7% to under 8% | 9,790 |
| 8% to under 9% | 8,768 |
| 9% to under 10% | 3,429 |
| 10% to under 11% | 1,979 |
| 11% and higher | 401 |
Source: Kintsugi US sales tax calculator rate table, with the state notices effective 1 October 2026. As of 1 October 2026.
View chart data as a table
| State | Average combined rate |
|---|---|
| Louisiana | 10.05% |
| Tennessee | 9.65% |
| Alabama | 9.22% |
| Arkansas | 9.19% |
| Washington | 9.04% |
| Oklahoma | 8.92% |
| California | 8.91% |
| Kansas | 8.35% |
| Arizona | 8.3% |
| New York | 8.26% |
Source: Kintsugi US sales tax calculator rate table, with the state notices effective 1 October 2026. As of 1 October 2026.
View chart data as a table
| State | Distinct combined rates |
|---|---|
| Oklahoma | 112 |
| Missouri | 110 |
| Colorado | 106 |
| New Mexico | 69 |
| Arizona | 47 |
| Louisiana | 42 |
| Kansas | 41 |
| Arkansas | 39 |
| California | 35 |
| Washington | 35 |
Each distinct rate is a different stack of state, county, city and district taxes, so a state with more of them usually has more local jurisdictions a seller has to get right.
Source: Kintsugi US sales tax calculator rate table, with the state notices effective 1 October 2026. As of 1 October 2026.
Sales tax in the largest US cities
The most common combined rate across each city's ZIP codes, for the 99 city pages covering the 100 most populous US cities (Washington, DC is covered as a state).
| City | Combined rate |
|---|---|
| Long BeachCalifornia | 11% |
| OaklandCalifornia | 10.75% |
| SeattleWashington | 10.55% |
| ChicagoIllinois | 10.5% |
| FremontCalifornia | 10.25% |
| Los AngelesCalifornia | 10.25% |
| Santa ClaritaCalifornia | 10.25% |
| New OrleansLouisiana | 10% |
| San JoseCalifornia | 10% |
| Saint PaulMinnesota | 9.875% |
| City | Combined rate |
|---|---|
| AnchorageAlaska | 0% |
| PortlandOregon | 0% |
| HonoluluHawaii | 4.5% |
| MadisonWisconsin | 5.5% |
| BaltimoreMaryland | 6% |
| BoiseIdaho | 6% |
| ChesapeakeVirginia | 6% |
| DetroitMichigan | 6% |
| LexingtonKentucky | 6% |
| LouisvilleKentucky | 6% |
| NorfolkVirginia | 6% |
| RichmondVirginia | 6% |
| Virginia BeachVirginia | 6% |
Source: City sales tax rate pages (the 100 most populous US cities). As of 1 October 2026.
Rate changes in 2026
Local rate changes from each state's official notice, as tracked on Kintsugi's rate change pages. 771 ZIP codes get a new combined rate on 1 October 2026.
This covers the notices we had on hand for 18 states as of 1 October 2026, mostly the upcoming quarter; changes from earlier in 2026 are already folded into the rate table above and aren't recounted here. It understates the true total of local rate changes for the year.
- Local rate changes
- 223
- States with a change
- 18
- Increases
- 199
- Decreases
- 15
The total also includes 9 seasonal switches: Alaska towns that move to a lower off-season rate each October and back in spring. They are not counted as increases or decreases.
View chart data as a table
| Quarter | Rate changes |
|---|---|
| Q4 2026 | 223 |
View chart data as a table
| State | Rate changes |
|---|---|
| Missouri | 98 |
| California | 66 |
| Georgia | 10 |
| Alaska | 9 |
| Texas | 8 |
| Utah | 6 |
| Arkansas | 4 |
| Oklahoma | 4 |
| Alabama | 3 |
| Kansas | 3 |
| Louisiana | 3 |
| Arizona | 2 |
| Minnesota | 2 |
| North Dakota | 1 |
| Ohio | 1 |
| Vermont | 1 |
| Washington | 1 |
| Wyoming | 1 |
| Jurisdiction | Rate | Change |
|---|---|---|
| Selah official notice (opens in a new tab)Oklahoma | 5% to 9% | +4 pts |
| Town of San Tan Valley official notice (opens in a new tab)Arizona | 6.7% to 8.95% | +2.25 pts |
| Town of Tusayan official notice (opens in a new tab)Arizona | 8.9% to 10.9% | +2 pts |
| City of Calabasas official notice (opens in a new tab)California | 9.75% to 11.25% | +1.5 pts |
| City of San Marino official notice (opens in a new tab)California | 9.75% to 11.25% | +1.5 pts |
| Jurisdiction | Rate | Change |
|---|---|---|
| Shoreacres official notice (opens in a new tab)Texas | 8.25% to 6.25% | −2 pts |
| Ashland official notice (opens in a new tab)Kansas | 7.5% to 6.5% | −1 pt |
| Towns County official notice (opens in a new tab)Georgia | 8% to 7% | −1 pt |
| Albert Lea official notice (opens in a new tab)Minnesota | 7.875% to 7.375% | −0.5 pts |
| Blackduck official notice (opens in a new tab)Minnesota | 8.5% to 8% | −0.5 pts |
The rate change pages list notices effective from 1 October 2026. Earlier 2026 changes are already in the rate table above but are not counted here.
Source: Sales tax rate changes, compiled from each state's official notice. As of 14 October 2026.
Economic nexus thresholds
Economic nexus is the sales level at which a remote seller must register and collect a state's sales tax. Every rule below took effect on or after 21 June 2018, the day the Supreme Court decided South Dakota v. Wayfair.
- States and DC at US$100,000
- 41
- Still count transactions
- 17
- Require both tests
- 2
- Transaction tests dropped since 2025
- 4
View chart data as a table
| Sales threshold | States and DC |
|---|---|
| US$100,000 | 41 |
| US$250,000 | 2 |
| US$500,000 | 3 |
The 200-transaction test is fading
17 of the 46 jurisdictions with a statewide sales tax still count transactions: 15 create nexus on sales or transactions, and Connecticut and New York require both. These dropped the transaction test since January 2025:
- Alaska's ARSSTC, effective 1 January 2025
- Utah, effective 1 July 2025
- Illinois, effective 1 January 2026
- Kentucky, effective 1 August 2026
Source: Economic nexus thresholds by state, checked against each state's revenue department. As of 26 September 2026.
What gets taxed
Counts across the 50 states and DC, from Kintsugi's state-by-state taxability tables. Each table row cites the state's own guidance.
View chart data as a table
| Treatment | States and DC |
|---|---|
| Taxable | 23 |
| Not taxable | 22 |
| Depends | 1 |
| No statewide sales tax | 5 |
Source: SaaS sales tax by state. As of 9 October 2026.
View chart data as a table
| Treatment | States and DC |
|---|---|
| Taxable | 24 |
| Not taxable | 14 |
| Depends | 6 |
| Unclear | 2 |
| No statewide sales tax | 5 |
Source: Sales tax on shipping by state. As of 26 September 2026.
Marketplace facilitator laws
46 of the 50 states and DC require marketplace facilitators to collect sales tax on the third-party sales they process: every jurisdiction with a statewide sales tax.
Source: Marketplace facilitator laws by state. As of 26 September 2026.
Sales tax holidays
A sales tax holiday is a short window, usually a weekend, when a state stops charging sales tax on items such as clothing, school supplies, or emergency and hunting supplies. Most run in July and August for back-to-school shopping.
19 states held at least one tracked 2026 sales tax holiday with an exemption applied at checkout: Alabama, Arkansas, Connecticut, Florida, Illinois, Iowa, Louisiana, Maryland, Massachusetts, Mississippi, Missouri, New Mexico, Ohio, Oklahoma, South Carolina, Tennessee, Texas, Virginia, West Virginia. Nevada also ran a holiday for National Guard members, but as a refund claimed after purchase rather than an exemption at checkout, so it is not counted above.
See the full sales tax holidays guide for each state's dates, covered items, and price caps.
Source: Sales tax holidays by state. As of 1 October 2026.
Filing frequency and deadlines
Every state assigns filing frequency by how much a business collects, and most set a standard due date for the return, from Kintsugi's sales tax due dates hub.
- States and DC tracked
- 46
- Require accelerated prepayment
- 16
- Mandate e-filing (any threshold)
- 45
- Monthly returns due on the 20th
- 32
Indiana and Washington require every filer to file and pay electronically, with no size threshold; every other state with a mandate only requires it above a sales or tax-due threshold.
Source: Sales tax filing frequency and due dates by state. As of 29 September 2026.
Resale certificates
A resale certificate lets a buyer purchase inventory tax-free to resell, from Kintsugi's resale certificates hub.
- States and DC tracked
- 46
- Full Streamlined Sales Tax members
- 23
- Accept the MTC uniform certificate
- 25
- Certificate never expires
- 30
Another 12 accept the Multistate Tax Commission's uniform certificate only in some circumstances, and 7 have no certificate form of their own, relying on the buyer's home-state licence or the MTC or SST forms instead.
Source: Resale certificates by state. As of 26 September 2026.
Every state at a glance
| State | Average | Range |
|---|---|---|
| Alabama | 9.22% | 5%–13% |
| Alaska | 1.89% | 0%–7.85% |
| Arizona | 8.3% | 5.6%–11.1% |
| Arkansas | 9.19% | 6.5%–12.625% |
| California | 8.91% | 7.25%–11.75% |
| Colorado | 7.12% | 2.9%–11.2% |
| Connecticut | 6.35% | 6.35% |
| Delaware | 0% | 0% |
| Florida | 7% | 6%–8% |
| Georgia | 8.07% | 6%–9% |
| Hawaii | 4.5% | 4.5% |
| Idaho | 6.08% | 6%–9% |
| Illinois | 8.14% | 6.25%–11.25% |
| Indiana | 7% | 7% |
| Iowa | 7% | 6%–7% |
| Kansas | 8.35% | 6.5%–10.75% |
| Kentucky | 6% | 6% |
| Louisiana | 10.05% | 5%–12% |
| Maine | 5.5% | 5.5% |
| Maryland | 6% | 6% |
| Massachusetts | 6.25% | 6.25% |
| Michigan | 6% | 6% |
| Minnesota | 7.77% | 6.875%–11.875% |
| Mississippi | 7.06% | 7%–8% |
| Missouri | 7.97% | 5.225%–11.488% |
| Montana | 0% | 0% |
| Nebraska | 6.36% | 5.5%–7.5% |
| Nevada | 7.96% | 6.85%–8.375% |
| New Hampshire | 0% | 0% |
| New Jersey | 6.62% | 6.625% |
| New Mexico | 7.12% | 5.25%–9.425% |
| New York | 8.26% | 7%–8.875% |
| North Carolina | 7.05% | 6.75%–8.25% |
| North Dakota | 6.16% | 5%–8.75% |
| Ohio | 7.27% | 6.5%–8.25% |
| Oklahoma | 8.92% | 4.85%–11.5% |
| Oregon | 0% | 0% |
| Pennsylvania | 6.16% | 6%–8% |
| Rhode Island | 7% | 7% |
| South Carolina | 7.67% | 6%–9% |
| South Dakota | 5.64% | 4.2%–7.2% |
| Tennessee | 9.65% | 9%–9.75% |
| Texas | 7.97% | 6.25%–8.25% |
| Utah | 7.33% | 6.35%–10.05% |
| Vermont | 6.31% | 6%–7% |
| Virginia | 5.63% | 5.3%–7% |
| Washington | 9.04% | 7.6%–10.7% |
| Washington DC | 6% | 6% |
| West Virginia | 6.27% | 6%–7% |
| Wisconsin | 5.6% | 5%–7.9% |
| Wyoming | 5.39% | 4%–9% |
Source: Kintsugi US sales tax calculator rate table, with the state notices effective 1 October 2026. As of 1 October 2026.
Methodology and sources
- Rates. Combined rates come from the table behind Kintsugi's US sales tax calculator: a monthly rate data refresh with the changes in each state's official notices layered on from their effective dates. Figures use the rates in force on 1 October 2026. The table has one rate per ZIP code, so averages are unweighted means across ZIP codes, not weighted by population or sales. A ZIP that spans more than one local jurisdiction carries a single rate.
- Exclusions. 237 ZIP codes are left out because a special district, often tribal, covers only part of them or they are booked without the usual state rate. Puerto Rico and the other territories are outside the report's scope.
- Cities. Each city's rate is the most common combined rate across the ZIP codes in the city, matched by post-office name and, where needed, county.
- Rate changes. Counted from the notices on the sales tax rate changes pages, each linked to its source. A change counts once per jurisdiction per effective date. Increases and decreases compare the combined rate before and after, or the component change where a notice gives only that.
- Economic nexus. From the economic nexus table, where every state's row links the revenue department page or statute it was checked against. Alaska has no state sales tax and is counted separately.
- Taxability. Counts come from the status column of the SaaS, shipping and marketplace facilitator tables, which cite each state's guidance.
- What is not in this report. No Kintsugi customer data is used. Every figure is recomputed from the sources above when the site is built, and the CSV downloads hold the same aggregates.
Disclaimer
This report is for informational purposes only. It is not tax or legal advice, and nothing on this page creates an advisor relationship with Kintsugi. It reflects Kintsugi's own published rate tables and by-state guidance as of the dates cited throughout this page — not the complete rule set Kintsugi's platform applies when calculating tax on a specific transaction, which also weighs product-level taxability, exemptions and sourcing rules a static report can't capture. Confirm the rate and rules for a specific address, product or transaction with the state's own guidance or a licensed tax professional before you rely on it.
Cite or download this data
You are welcome to quote, chart and republish these figures with a link to this page.
Suggested citation
Kintsugi, "State of Sales Tax 2026," 27 September 2026, https://trykintsugi.com/en-gb/state-of-sales-tax-2026
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