US Sales Tax Calculator
Sales tax in the United States is levied at state, county, municipal, and special transit district levels, creating combined sales tax rates ranging from 0% in states like Oregon and Delaware to over 10% in major metropolitan areas such as Chicago, Seattle, and Los Angeles. This calculator determines the precise breakdown of state and local sales taxes on any transaction, supports forward calculations (adding tax to price) and reverse calculations (extracting sales tax from a gross receipt), and accounts for statutory exemptions on groceries, prescription medicines, and apparel.
Sales Tax Calculator Inputs
Calculate forward sales tax or extract tax from a receipt total (reverse tax).
Forward mode: Adds sales tax to a pre-tax sticker price. Formula: Total = Price × (1 + Rate).
Enter the purchase price before sales taxes are applied.
State base rate: 7.25%
Adjust for your specific city or county district rate.
California Dept. of Tax and Fee Administration (CDTFA)
Calculation Breakdown
California Dept. of Tax and Fee Administration (CDTFA)
Combined district, city, county, and transit surtaxes
Total sales tax at 8.88% combined rate
•Sales tax rate applies 7.25% California state tax plus 1.63% local tax.
•Governed by California Dept. of Tax and Fee Administration (CDTFA).
Sales Tax Rate Breakdown
California Dept. of Tax and Fee Administration (CDTFA). Special local taxing districts, emergency services districts, or municipal transit authorities may adjust municipal rates.
How Your California Sales Tax Was Calculated
Forward Calculation: Adding 8.88% combined California sales tax to a $100.00 pre-tax purchase price.
Identify State & Local Tax Rates
8.88%Combined Rate = 7.25% (California State Base) + 1.63% (Local/County Rate) = 8.88%
California levies a base state rate of 7.25%. Local jurisdictions (counties, cities, transit authorities) add supplemental district taxes. Your combined rate of 8.88% is used for all calculations below.
Category Exemption Analysis
Standard RateCategory: general → Effective Rate Applied: 8.88%
General merchandise (electronics, appliances, hardware, sporting goods) is taxed at the full combined rate of 8.88% in California. No special exemptions or reductions apply.
Forward Tax Formula: Compute Sales Tax Amount
$8.88Sales Tax = $100.00 × 0.0888 = $8.88
The tax is calculated by multiplying the pre-tax base by the combined decimal rate (0.0888). This rate accounts for both California's 7.25% statutory base rate and the 1.63% local supplement.
State vs. Local Tax Component Decomposition
$8.88 TotalState Tax = $100.00 × 0.0725 = $7.25 Local Tax = $100.00 × 0.0163 = $1.63
The combined tax amount ($8.88) is composed of two legally distinct levies. State sales tax ($7.25) is remitted to the California state government. The local portion ($1.63) is remitted to the applicable county or city authority. These are listed separately on most business receipts for transparency.
Final Out-of-Pocket Total
$108.88Out-of-Pocket = $100.00 (Base) + $7.25 (State Tax) + $1.63 (Local Tax) = $108.88
Your total payment of $108.88 includes $100.00 in actual item value and $8.88 in government-collected sales tax. Sales tax is a consumption levy: it passes through the retailer to the state and local taxing authority.
How this calculator works
How it works
- 01Transaction Amount Input: Enter the purchase price. Choose 'Add Tax to Price' for sticker prices or 'Extract Tax from Total' to perform a reverse sales tax calculation on an all-inclusive receipt.
- 02State Rate Application: Automatically applies the official state base sales tax rate (e.g., California 7.25%, Texas 6.25%, New York 4.0%, Florida 6.0%, Washington 6.5%).
- 03Local Option Tax Adjustments: Adds applicable county, city, transit district, and emergency services surtaxes to determine the total combined effective rate.
- 04Exemption Auditing: Factors in statutory state exemptions — prescription medicines are 100% tax-free in all states; unprepared grocery food is exempt in most states (or subject to a reduced rate); clothing is exempt in states like Pennsylvania and for items under $110 in New York.
- 05Total Cost Breakdown: Computes the net pre-tax price, individual state and local tax components, and the final out-of-pocket transaction total.
Tax rules that apply
- •Five US states (the 'NOMAD' states: New Hampshire, Oregon, Montana, Alaska, and Delaware) impose no statewide general sales tax, though Alaska permits local municipalities to enact local sales taxes.
- •Sales tax is fundamentally a destination-based tax for online or shipped commerce in most states: the applicable rate is determined by where the buyer receives the goods, not where the seller is located (under the South Dakota v. Wayfair precedent).
- •Reverse Sales Tax Formula: When sticker prices already include sales tax, the pre-tax base is calculated as Gross Total ÷ (1 + Combined Tax Rate), ensuring exact mathematical reconciliation with receipts.
- •Groceries vs. Prepared Food: In most states that exempt groceries, hot food or food intended for immediate restaurant consumption is fully subject to standard sales tax plus any local meals tax.
Current Tax Rates
| Tax / Deduction | Rate | Notes |
|---|---|---|
| California Combined Rate | 7.25% – 10.25% | 7.25% state base + district taxes |
| Texas Combined Rate | 6.25% – 8.25% | 6.25% state base + up to 2% local |
| New York City Combined Rate | 8.875% | 4.0% state + 4.5% NYC + 0.375% MCTD |
| Florida Combined Rate | 6.0% – 7.5% | 6.0% state base + county discretionary surtax |
| Washington Combined Rate | 6.5% – 10.5% | 6.5% state base + local rates (Seattle ~10.35%) |
| Illinois Combined Rate | 6.25% – 10.25% | 6.25% state base + local (Chicago 10.25%) |
| Zero Sales Tax States (NOMAD) | 0.00% | OR, MT, NH, DE, and AK (state level) |
What this calculator assumes
- Local rates reflect average municipal or major county averages unless customized by the user.
- Assumes standard retail sale to final end consumer (resale certificate holders are exempt).
- Special excise taxes (e.g. alcohol, tobacco, gasoline, hotel occupancy) are separate and not included in general sales tax.
Where our numbers come from
These calculators are based on official government tax rates and rules. We link directly to the source so you can verify everything yourself.
CDTFA — California City & County Sales and Use Tax Rates
California Department of Tax and Fee Administration
Texas Comptroller — Sales and Use Tax Rates & Local Jurisdictions
Texas Comptroller of Public Accounts
Frequently Asked Questions
How do I calculate sales tax backwards from a receipt total (Reverse Tax)?
To find the pre-tax price when you only have the final receipt total, divide the total by (1 + your sales tax rate expressed as a decimal). For example, if you paid $108.25 in Texas where the sales tax rate is 8.25% (0.0825), calculate: $108.25 ÷ 1.0825 = $100.00 pre-tax base. The sales tax paid is $108.25 − $100.00 = $8.25.
Which items are typically exempt from US sales tax?
Exemptions vary by state, but the most common exemptions are: (1) Prescription medicines, which are 100% exempt in all 50 states; (2) Unprepared groceries and food ingredients, exempt in over 30 states; (3) Everyday clothing in Pennsylvania and items under $110 in New York; (4) Medical equipment; and (5) Goods purchased for commercial resale by certified wholesalers.
Why do sales tax rates differ between neighboring cities or counties?
While each state sets a statewide base sales tax rate, state legislatures authorize counties, cities, and special taxing jurisdictions (such as regional transit authorities or emergency service districts) to levy supplemental local option sales taxes. As a result, two adjacent towns within the same state can have different combined sales tax rates.
Do I have to pay sales tax when shopping online from an out-of-state retailer?
Yes. Following the 2018 Supreme Court ruling in South Dakota v. Wayfair, Inc., states require remote and online retailers exceeding economic nexus thresholds (typically $100,000 in annual sales or 200 transactions) to collect sales tax based on the destination where the product is delivered.
What is the difference between sales tax and use tax?
Sales tax is collected directly by the merchant at the point of sale. Use tax is the mirror image: it is a tax owed directly by the buyer on taxable goods or services purchased from an out-of-state seller who did not collect sales tax. You are required to report and pay unpaid use tax on your annual state income tax return.
Which US states have no sales tax at all?
Five states have no statewide general sales tax: Alaska, Delaware, Montana, New Hampshire, and Oregon (often remembered by the acronym NOMAD). In Alaska, local borough and city governments can levy local sales taxes, but there is no state-level tax.
