Base state sales tax rates for all fifty states and Washington D.C., with a page for each covering how the tax is calculated there, a worked example at that rate, and what craft fair and market vendors need to know before selling.

5 states have no statewide sales tax at all: Alaska, Delaware, Montana, New Hampshire, Oregon. Of the rest, the highest base state rate is California at 7.25% and the lowest is Colorado at 2.9% — though local add-ons mean the rate you actually charge at a market can differ substantially from the state figure.

Every state

How to use these

The rate that applies to a sale is the combined rate where the sale happens — for a vendor, the event venue. Find your state below, check whether local rates apply on top, then run the numbers with the sales tax calculator. If you price tax-inclusive, the reverse sales tax calculator extracts the tax back out at the end of the day.

Frequently asked questions

Which states have no sales tax?
Alaska, Delaware, Montana, New Hampshire and Oregon have no statewide sales tax. Alaska allows local boroughs and cities to levy their own, so check the specific jurisdiction.
Which state has the highest sales tax?
By base state rate, California is highest at 7.25%. Once local add-ons are counted, combined rates in states such as Louisiana, Tennessee and Arkansas commonly run higher than any state's base rate.
Which sales tax rate do I charge at an out-of-state craft fair?
The rate where the sale happens — the venue's combined state and local rate. Your home state's rate does not follow you, and most states require a permit before your first sale there.
Are these rates current?
These are base state rates for reference. Local rates apply on top in most states, and rates change. Verify with the state revenue department before filing.