Monday Map: Sales Tax Combined State and Average Local Rates October 19, 2009 Joseph Bishop-Henchman Joseph Bishop-Henchman Making use of newly available data sources, we are now able to update information on average local sales taxes more regularly. The map shows current state sales taxes, average local sales taxes, and the combined rate and state rank. There are five states that do without a general statewide sales tax: Alaska, Delaware, Montana, New Hampshire and Oregon. Alaska is the only state on this list that allows municipalities to charge a local sales tax, and these can be quite high in some cases. For example, Juneau, the capital, has a city sales tax rate of 5 percent. Delaware, Montana, New Hampshire and Oregon rank lowest with no state or local sales taxes. Alaska comes next with a combined local and state rate of 1.61 percent, followed by Hawaii (4.38 percent), Maine (5 percent), Virginia (5 percent), Wisconsin (5.42 percent) and Wyoming (5.42 percent). The states with highest combined state-local rates are Tennessee (9.41 percent), California (9.06 percent), Washington (8.78 percent), Oklahoma (8.44 percent) and Louisiana (8.43 percent). Read the report that this map came from here. Click on the image for larger size version of the “State Business Tax Climate Index” map. Click here for the map in printer-friendly or alternative formats (PDF, TIFF). More on sales taxes here. Previous maps: State Business Tax Climate Index and Property Taxes on Owner-Occupied Housing. Stay informed on the tax policies impacting you. Subscribe to get insights from our trusted experts delivered straight to your inbox. Subscribe Share Tweet Share Email Topics Center for State Tax Policy Data Sales Taxes