{
 "name": "State and local sales tax rates, 2026",
 "description": "State sales tax rate, population-weighted average local rate, combined rate, highest local rate and rank of the combined rate for all 50 states and the District of Columbia.",
 "year": 2026,
 "publisher": "TaxWren",
 "url": "https://taxwren.com/data",
 "license": null,
 "license_note": "Rates compiled by the Tax Foundation; not covered by TaxWren's CC BY 4.0 license. Check the Tax Foundation's terms before republishing and credit them.",
 "sources": [
  {
   "name": "Tax Foundation, State and Local Sales Tax Rates (as of July 1, 2026)",
   "url": "https://taxfoundation.org/data/all/state/2026-sales-tax-rates-midyear/"
  }
 ],
 "columns": [
  {
   "name": "state",
   "description": "State name"
  },
  {
   "name": "state_code",
   "description": "Two-letter postal code"
  },
  {
   "name": "state_rate",
   "description": "Statewide sales tax rate, as a decimal"
  },
  {
   "name": "avg_local_rate",
   "description": "Average local rate, weighted by population"
  },
  {
   "name": "combined_rate",
   "description": "State rate plus average local rate"
  },
  {
   "name": "max_local_rate",
   "description": "Highest local rate in the state"
  },
  {
   "name": "combined_rank",
   "description": "Rank of the combined rate (1 = highest)"
  }
 ],
 "rows": [
  {
   "state": "Alabama",
   "state_code": "AL",
   "state_rate": 0.04,
   "avg_local_rate": 0.054607,
   "combined_rate": 0.094607,
   "max_local_rate": 0.11,
   "combined_rank": 5
  },
  {
   "state": "Alaska",
   "state_code": "AK",
   "state_rate": 0,
   "avg_local_rate": 0.018211,
   "combined_rate": 0.018211,
   "max_local_rate": 0.0785,
   "combined_rank": 46
  },
  {
   "state": "Arizona",
   "state_code": "AZ",
   "state_rate": 0.056,
   "avg_local_rate": 0.029365,
   "combined_rate": 0.085365,
   "max_local_rate": 0.053,
   "combined_rank": 11
  },
  {
   "state": "Arkansas",
   "state_code": "AR",
   "state_rate": 0.065,
   "avg_local_rate": 0.029803,
   "combined_rate": 0.094803,
   "max_local_rate": 0.06125,
   "combined_rank": 4
  },
  {
   "state": "California",
   "state_code": "CA",
   "state_rate": 0.0725,
   "avg_local_rate": 0.017818,
   "combined_rate": 0.090318,
   "max_local_rate": 0.0525,
   "combined_rank": 7
  },
  {
   "state": "Colorado",
   "state_code": "CO",
   "state_rate": 0.029,
   "avg_local_rate": 0.049945,
   "combined_rate": 0.078945,
   "max_local_rate": 0.091,
   "combined_rank": 16
  },
  {
   "state": "Connecticut",
   "state_code": "CT",
   "state_rate": 0.0635,
   "avg_local_rate": 0,
   "combined_rate": 0.0635,
   "max_local_rate": 0,
   "combined_rank": 33
  },
  {
   "state": "Delaware",
   "state_code": "DE",
   "state_rate": 0,
   "avg_local_rate": 0,
   "combined_rate": 0,
   "max_local_rate": 0,
   "combined_rank": 47
  },
  {
   "state": "District of Columbia",
   "state_code": "DC",
   "state_rate": 0.06,
   "avg_local_rate": 0,
   "combined_rate": 0.06,
   "max_local_rate": 0,
   "combined_rank": 38
  },
  {
   "state": "Florida",
   "state_code": "FL",
   "state_rate": 0.06,
   "avg_local_rate": 0.009787,
   "combined_rate": 0.069787,
   "max_local_rate": 0.02,
   "combined_rank": 28
  },
  {
   "state": "Georgia",
   "state_code": "GA",
   "state_rate": 0.04,
   "avg_local_rate": 0.035555,
   "combined_rate": 0.075555,
   "max_local_rate": 0.05,
   "combined_rank": 18
  },
  {
   "state": "Hawaii",
   "state_code": "HI",
   "state_rate": 0.04,
   "avg_local_rate": 0.005,
   "combined_rate": 0.045,
   "max_local_rate": 0.005,
   "combined_rank": 45
  },
  {
   "state": "Idaho",
   "state_code": "ID",
   "state_rate": 0.06,
   "avg_local_rate": 0.000272,
   "combined_rate": 0.060272,
   "max_local_rate": 0.03,
   "combined_rank": 37
  },
  {
   "state": "Illinois",
   "state_code": "IL",
   "state_rate": 0.0625,
   "avg_local_rate": 0.02732,
   "combined_rate": 0.08982,
   "max_local_rate": 0.0475,
   "combined_rank": 8
  },
  {
   "state": "Indiana",
   "state_code": "IN",
   "state_rate": 0.07,
   "avg_local_rate": 0,
   "combined_rate": 0.07,
   "max_local_rate": 0,
   "combined_rank": 25
  },
  {
   "state": "Iowa",
   "state_code": "IA",
   "state_rate": 0.06,
   "avg_local_rate": 0.009427,
   "combined_rate": 0.069427,
   "max_local_rate": 0.02,
   "combined_rank": 29
  },
  {
   "state": "Kansas",
   "state_code": "KS",
   "state_rate": 0.065,
   "avg_local_rate": 0.022104,
   "combined_rate": 0.087104,
   "max_local_rate": 0.0425,
   "combined_rank": 9
  },
  {
   "state": "Kentucky",
   "state_code": "KY",
   "state_rate": 0.06,
   "avg_local_rate": 0,
   "combined_rate": 0.06,
   "max_local_rate": 0,
   "combined_rank": 38
  },
  {
   "state": "Louisiana",
   "state_code": "LA",
   "state_rate": 0.05,
   "avg_local_rate": 0.051336,
   "combined_rate": 0.101336,
   "max_local_rate": 0.07,
   "combined_rank": 1
  },
  {
   "state": "Maine",
   "state_code": "ME",
   "state_rate": 0.055,
   "avg_local_rate": 0,
   "combined_rate": 0.055,
   "max_local_rate": 0,
   "combined_rank": 43
  },
  {
   "state": "Maryland",
   "state_code": "MD",
   "state_rate": 0.06,
   "avg_local_rate": 0,
   "combined_rate": 0.06,
   "max_local_rate": 0,
   "combined_rank": 38
  },
  {
   "state": "Massachusetts",
   "state_code": "MA",
   "state_rate": 0.0625,
   "avg_local_rate": 0,
   "combined_rate": 0.0625,
   "max_local_rate": 0,
   "combined_rank": 35
  },
  {
   "state": "Michigan",
   "state_code": "MI",
   "state_rate": 0.06,
   "avg_local_rate": 0,
   "combined_rate": 0.06,
   "max_local_rate": 0,
   "combined_rank": 38
  },
  {
   "state": "Minnesota",
   "state_code": "MN",
   "state_rate": 0.06875,
   "avg_local_rate": 0.012629,
   "combined_rate": 0.081379,
   "max_local_rate": 0.03,
   "combined_rank": 15
  },
  {
   "state": "Mississippi",
   "state_code": "MS",
   "state_rate": 0.07,
   "avg_local_rate": 0.000618,
   "combined_rate": 0.070618,
   "max_local_rate": 0.01,
   "combined_rank": 24
  },
  {
   "state": "Missouri",
   "state_code": "MO",
   "state_rate": 0.04225,
   "avg_local_rate": 0.042197,
   "combined_rate": 0.084447,
   "max_local_rate": 0.0625,
   "combined_rank": 12
  },
  {
   "state": "Montana",
   "state_code": "MT",
   "state_rate": 0,
   "avg_local_rate": 0,
   "combined_rate": 0,
   "max_local_rate": 0,
   "combined_rank": 47
  },
  {
   "state": "Nebraska",
   "state_code": "NE",
   "state_rate": 0.055,
   "avg_local_rate": 0.014833,
   "combined_rate": 0.069833,
   "max_local_rate": 0.02,
   "combined_rank": 27
  },
  {
   "state": "Nevada",
   "state_code": "NV",
   "state_rate": 0.0685,
   "avg_local_rate": 0.013855,
   "combined_rate": 0.082355,
   "max_local_rate": 0.01525,
   "combined_rank": 13
  },
  {
   "state": "New Hampshire",
   "state_code": "NH",
   "state_rate": 0,
   "avg_local_rate": 0,
   "combined_rate": 0,
   "max_local_rate": 0,
   "combined_rank": 47
  },
  {
   "state": "New Jersey",
   "state_code": "NJ",
   "state_rate": 0.06625,
   "avg_local_rate": 0,
   "combined_rate": 0.066014,
   "max_local_rate": 0.033125,
   "combined_rank": 30
  },
  {
   "state": "New Mexico",
   "state_code": "NM",
   "state_rate": 0.04875,
   "avg_local_rate": 0.028018,
   "combined_rate": 0.076768,
   "max_local_rate": 0.045625,
   "combined_rank": 17
  },
  {
   "state": "New York",
   "state_code": "NY",
   "state_rate": 0.04,
   "avg_local_rate": 0.045416,
   "combined_rate": 0.085416,
   "max_local_rate": 0.04875,
   "combined_rank": 10
  },
  {
   "state": "North Carolina",
   "state_code": "NC",
   "state_rate": 0.0475,
   "avg_local_rate": 0.023539,
   "combined_rate": 0.071039,
   "max_local_rate": 0.035,
   "combined_rank": 22
  },
  {
   "state": "North Dakota",
   "state_code": "ND",
   "state_rate": 0.05,
   "avg_local_rate": 0.020949,
   "combined_rate": 0.070949,
   "max_local_rate": 0.0375,
   "combined_rank": 23
  },
  {
   "state": "Ohio",
   "state_code": "OH",
   "state_rate": 0.0575,
   "avg_local_rate": 0.015449,
   "combined_rate": 0.072949,
   "max_local_rate": 0.0225,
   "combined_rank": 21
  },
  {
   "state": "Oklahoma",
   "state_code": "OK",
   "state_rate": 0.045,
   "avg_local_rate": 0.045607,
   "combined_rate": 0.090607,
   "max_local_rate": 0.07,
   "combined_rank": 6
  },
  {
   "state": "Oregon",
   "state_code": "OR",
   "state_rate": 0,
   "avg_local_rate": 0,
   "combined_rate": 0,
   "max_local_rate": 0,
   "combined_rank": 47
  },
  {
   "state": "Pennsylvania",
   "state_code": "PA",
   "state_rate": 0.06,
   "avg_local_rate": 0.003408,
   "combined_rate": 0.063408,
   "max_local_rate": 0.02,
   "combined_rank": 34
  },
  {
   "state": "Rhode Island",
   "state_code": "RI",
   "state_rate": 0.07,
   "avg_local_rate": 0,
   "combined_rate": 0.07,
   "max_local_rate": 0,
   "combined_rank": 25
  },
  {
   "state": "South Carolina",
   "state_code": "SC",
   "state_rate": 0.06,
   "avg_local_rate": 0.014922,
   "combined_rate": 0.074922,
   "max_local_rate": 0.03,
   "combined_rank": 19
  },
  {
   "state": "South Dakota",
   "state_code": "SD",
   "state_rate": 0.042,
   "avg_local_rate": 0.019138,
   "combined_rate": 0.061138,
   "max_local_rate": 0.045,
   "combined_rank": 36
  },
  {
   "state": "Tennessee",
   "state_code": "TN",
   "state_rate": 0.07,
   "avg_local_rate": 0.026097,
   "combined_rate": 0.096097,
   "max_local_rate": 0.0275,
   "combined_rank": 2
  },
  {
   "state": "Texas",
   "state_code": "TX",
   "state_rate": 0.0625,
   "avg_local_rate": 0.019511,
   "combined_rate": 0.082011,
   "max_local_rate": 0.02,
   "combined_rank": 14
  },
  {
   "state": "Utah",
   "state_code": "UT",
   "state_rate": 0.061,
   "avg_local_rate": 0.013237,
   "combined_rate": 0.074237,
   "max_local_rate": 0.047,
   "combined_rank": 20
  },
  {
   "state": "Vermont",
   "state_code": "VT",
   "state_rate": 0.06,
   "avg_local_rate": 0.004324,
   "combined_rate": 0.064324,
   "max_local_rate": 0.01,
   "combined_rank": 32
  },
  {
   "state": "Virginia",
   "state_code": "VA",
   "state_rate": 0.053,
   "avg_local_rate": 0.004715,
   "combined_rate": 0.057715,
   "max_local_rate": 0.027,
   "combined_rank": 41
  },
  {
   "state": "Washington",
   "state_code": "WA",
   "state_rate": 0.065,
   "avg_local_rate": 0.030665,
   "combined_rate": 0.095665,
   "max_local_rate": 0.042,
   "combined_rank": 3
  },
  {
   "state": "West Virginia",
   "state_code": "WV",
   "state_rate": 0.06,
   "avg_local_rate": 0.005989,
   "combined_rate": 0.065989,
   "max_local_rate": 0.014,
   "combined_rank": 31
  },
  {
   "state": "Wisconsin",
   "state_code": "WI",
   "state_rate": 0.05,
   "avg_local_rate": 0.0072,
   "combined_rate": 0.0572,
   "max_local_rate": 0.029,
   "combined_rank": 42
  },
  {
   "state": "Wyoming",
   "state_code": "WY",
   "state_rate": 0.04,
   "avg_local_rate": 0.013866,
   "combined_rate": 0.053866,
   "max_local_rate": 0.03,
   "combined_rank": 44
  }
 ]
}