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Weekly Map: State and Local Sales Tax Rates, 2013

By: Nick Kasprak

This week's map shows the state sales taxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities. rate, plus the average local rate, for each state in the U.S, as of the beginning of this year. Tennessee has the highest average combined rate at 9.44%; at the other end are states with no sales taxA sales tax is levied on retail sales of goods and services and, ideally, should apply to all final consumption with few exemptions. Many governments exempt goods like groceries; base broadening, such as including groceries, could keep rates lower. A sales tax should exempt business-to-business transactions which, when taxed, cause tax pyramiding. : Delaware, Montana, New Hampshire, and Oregon.

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View previous maps here.