State-Specific Sales Tax

Washington state's sales tax rate is 6.5% at the state level, but total rates vary by city and county reaching up to 10.4% in some jurisdictions when local rates are added. Washington also applies sales tax to most goods and services sold online to Washington customers once you have nexus.

California's statewide base sales tax rate is 7.25% one of the highest base rates in the US. However, local district taxes add to this, so the total rate varies by city: Los Angeles, for example, has a combined rate of 10.25%. California uses destination-based sourcing for remote sellers, so you apply the rate for the customer's shipping location.

North Carolina's state sales tax rate is 4.75%, with most counties adding a 2% local rate, bringing the total to 6.75% for most transactions in NC. Some counties have higher local rates. NC taxes most tangible goods and some services, with exemptions for prescription drugs and certain food items.

New York's state sales tax rate is 4%, with local and county rates adding on top. New York City has a combined rate of 8.875% (state 4% + city 4.5% + Metropolitan Commuter Transportation District 0.375%). Rates vary by county and city across the state. Clothing and footwear under $110 per item are exempt from state and NYC sales tax.

Texas has a state sales tax rate of 6.25%, and local jurisdictions can add up to 2%, bringing the maximum combined rate to 8.25%. Most major Texas cities, including Houston, Dallas, San Antonio, and Austin, have a combined rate of 8.25%. Texas taxes most tangible goods but exempts many food items and prescription drugs.

Five US states have no state-level sales tax: Oregon, Montana, New Hampshire, Delaware, and Alaska. However, Alaska allows local jurisdictions to levy sales tax independently, so some Alaskan cities do charge local sales tax even without a statewide rate. These states are attractive for some ecommerce businesses from a tax perspective, though nexus in other states still applies.