Weekly Map: State and Local Sales Tax Rates, 2013

March 5, 2013

Nick Kasprak

Nick Kasprak

This week's map shows the state sales tax 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 tax: Delaware, Montana, New Hampshire, and Oregon.

Click on the map to enlarge it.

View previous maps here.

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A 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.

A 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.