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Sales tax in the USA is added at the till rather than included in the price on the tag. There is no national rate: each state and town sets its own. In July 2026 the combined state and local rate averaged 7.53% across the country. Five states charge no sales tax at all, and hotel rooms, rental cars and some restaurant meals carry their own taxes on top.
The rates here are from the Tax Foundation's midyear 2026 table, current at 1 July 2026. State tax departments, read on 26 October 2026, supply the hotel, rental and refund rules. Hotel tax rates for Arizona come from Northern Arizona University's July 2026 table.
How much is sales tax in the USA?
Sales tax in the USA averages 7.53% when state and local rates are combined, but it ranges from nothing in five states to over 10% in some cities. The table shows the states on this site and the states most visitors pass through, as average combined rates.
| State | State rate | Average combined rate |
|---|---|---|
| Utah | 6.10% | 7.42% |
| Arizona | 5.60% | 8.54% |
| Nevada | 6.85% | 8.24% |
| California | 7.25% | 9.03% |
| New York | 4.00% | 8.54% |
| Florida | 6.00% | 6.98% |
| Hawaii | 4.00% | 4.50% |
The average hides the local spread. Las Vegas sales tax, in Clark County, is 8.375%. New York City charges 8.875%, the city of Los Angeles 10.25%, and Chicago 10.5% since 1 August 2026, when Illinois raised its regional transit tax. From 1 October 2026, Lancaster and Palmdale in Los Angeles County have California's highest rate, 11.75%. Louisiana has the highest average of any state, 10.13%.
Why is the price on the tag not what you pay?
The price on a US tag, menu or room rate is normally shown before tax, and the tax appears only on the receipt. A $20.00 meal in Las Vegas therefore comes to $21.68 before any tip. Our guide to tipping in the USA explains why the tip is worked out on the $20.00.
Hawaii works differently on paper. It has no sales tax. Its general excise tax of 4%, plus a 0.5% county surcharge, falls on the business, which may choose to pass it on. Passed on, it can reach 4.712% of the price, because the tax is charged on receipts that already include it.
Which US states have no sales tax?
The states with no sales tax at state level are Alaska, Delaware, Montana, New Hampshire and Oregon. Only Alaska lets its towns and boroughs add one, at an average of 1.82% and a maximum of 7.85%.
No sales tax does not mean no tax on a traveller's bill. Montana charges 8% on lodging, including campgrounds and holiday rentals, and 4% on rental cars. Its resort towns add a resort tax on top: 3% in Gardiner, at the gates of Yellowstone, and 4% in West Yellowstone and Big Sky, where a 1% infrastructure levy is added to the base rate.
Our guide to Montana covers the rest of the bill there. New Hampshire's Meals and Rooms tax adds 8.5% to restaurant meals, hotel rooms and car rentals; see our guide to New Hampshire. Oregon has a state lodging tax of 1.5%, rising to 2.75% from 1 January 2027, plus local lodging taxes. Delaware taxes the seller's gross receipts instead, which the buyer does not see as a line on the receipt.
How much tax is added to a hotel room?
Hotel rooms carry their own hotel tax, and in the Southwest it is much higher than sales tax. The room tax is usually shown as a separate line on the bill.
| Place | Tax on a hotel room |
|---|---|
| Las Vegas, most of the city | 13% |
| Las Vegas, Primary Gaming Corridor | 13.38% |
| Page, Arizona | 16.9% |
| Tusayan, at the Grand Canyon's South Entrance | 10.9% |
| Williams, Arizona | 17.9% |
| Flagstaff, Arizona | 11.386% |
| Sedona, Arizona | 13.9% in the Coconino County part, 13.325% in the Yavapai County part |
| Hawaii | 11% state transient accommodations tax from 1 January 2026, plus 3% county tax on Oʻahu and Kauaʻi and the general excise tax of up to 4.712% |
Resorts on the Las Vegas Strip, where a room pays 13% or 13.38% depending on the part of the city.
In Utah, a room pays both sales tax and a transient room tax. The room tax is built from layers: 1.07% for the state, up to 4.5% for the county and up to 1.5% for the town. The total in Springdale, at the gate of Zion, was not published in a source we could read, so check the booking total rather than the room rate.
What taxes are added to a rental car?
Rental cars carry more taxes and fees than any other purchase on a trip. In Nevada, a rental counts as a sale, so sales tax applies. The state adds a 10% governmental services fee, and Clark County and Washoe County add 2% more. An airport concession fee comes on top at airport counters.
At Las Vegas airport, the rental cars are not at the terminal: they are at the Rent-A-Car Center, about three miles south of the airport. Montana adds 4% to the base rental charge. Our guide to renting a car in the USA covers the other fees that appear only on the quote.
Can visitors from abroad get sales tax back?
Visitors from abroad cannot reclaim US sales tax in the way they reclaim VAT in Europe. There is no national sales tax, so there is no national refund scheme.
Louisiana ran the one state refund programme for international visitors, and it ended on 1 July 2024 under a 2023 law. Its refund centres in New Orleans and Kenner closed the day before, so no tax refund for tourists exists there now. Many travel sites still describe it, so treat them as out of date.
Texas has no state programme either. Its comptroller says a seller may refund Texas sales tax on goods taken out of the country if given acceptable proof of export, such as a licensed customs broker's certification. The rule covers goods taken out of the country, not hotel rooms or meals eaten in Texas.
For the costs that do not change at the till, see our guide to national park fees for international visitors.