Sales Tax in the United States

Sales tax is a consumption tax charged on taxable retail sales. In the United States it is primarily administered by states and local jurisdictions rather than one national sales tax.

Yes. ZIP code is a practical input for estimating combined state and local rates, though exact filing should use authoritative state and local rate sources.

Each state sets its own tax base and rate structure. Cities, counties, transit districts, and special districts may add local rates.

Alaska, Delaware, Montana, New Hampshire, and Oregon do not have a statewide general sales tax in the 2026 reference dataset. Alaska can still have local sales taxes.

For many shipped orders, the delivery location is the practical sales tax location. Rules vary by state, so sellers should verify sourcing rules before collecting tax.

The buyer usually pays sales tax at checkout, but the seller is generally responsible for calculating, collecting, reporting, and remitting the tax when required.

Sales tax is collected by the seller at the time of sale. Use tax can apply when taxable goods are used in a state and sales tax was not collected at purchase.

No. Online sellers usually need to evaluate nexus, marketplace collection, product taxability, and destination rules before deciding whether to collect.

It depends on the state. Some states exempt or reduce tax on groceries, medicine, clothing, digital goods, services, or specific product categories.

Use it for estimates and research. Verify exact address-level rates and compliance obligations with official state sources or a qualified tax professional before filing.