Sales tax is collected at the state level in forty-five states and in the District of Columbia. New Hampshire, Oregon, Montana, Alaska, and Delaware, otherwise known as the NOMAD states, are the only states that do not have a state-level sales tax, although some local levels in Alaska do impose a sales tax.
Sales tax rates vary significantly from state to state. In this article you’ll find a list of the ten states with the highest average combined state and local sales tax rates.