Special Report

States With the Highest (and Lowest) Sales Taxes

Honolulu Waikiki Beach, Hawaii
Source: Thinkstock

45. Hawaii
> Combined sales tax rate:
4.4% (6th lowest)
> State sales tax rate: 4.0% (13th lowest)
> Avg. local sales tax rate: 0.4% (20th lowest)
> State and local sales tax collections per capita: $2,214 (the highest)
> State & local property tax collections per capita: $943 (13th lowest)
> State income tax collections per capita: $1,229 (11th highest)

Madison, Wisconsin
Source: Thinkstock

44. Wisconsin
> Combined sales tax rate:
5.4% (7th lowest)
> State sales tax rate: 5.0% (18th lowest)
> Avg. local sales tax rate: 0.4% (22nd lowest)
> State and local sales tax collections per capita: $831 (18th lowest)
> State & local property tax collections per capita: $1,843 (12th highest)
> State income tax collections per capita: $1,180 (12th highest)

Cheyenne, Wyoming
Source: Thinkstock

43. Wyoming
> Combined sales tax rate:
5.4% (8th lowest)
> State sales tax rate: 4.0% (13th lowest)
> Avg. local sales tax rate: 1.4% (20th highest)
> State and local sales tax collections per capita: $1,489 (4th highest)
> State & local property tax collections per capita: $2,173 (7th highest)
> State income tax collections per capita: $0 (7th lowest)

Portland, Maine 2
Source: Thinkstock

42. Maine
> Combined sales tax rate:
5.5% (9th lowest)
> State sales tax rate: 5.5% (22nd lowest)
> Avg. local sales tax rate: N/A
> State and local sales tax collections per capita: $807 (16th lowest)
> State & local property tax collections per capita: $1,907 (11th highest)
> State income tax collections per capita: $1,063 (16th highest)

Richmond, Virginia 2
Source: Thinkstock

41. Virginia
> Combined sales tax rate:
5.6% (10th lowest)
> State sales tax rate: 5.3% (20th lowest)
> Avg. local sales tax rate: 0.3% (18th lowest)
> State and local sales tax collections per capita: $593 (7th lowest)
> State & local property tax collections per capita: $1,430 (18th highest)
> State income tax collections per capita: $1,306 (8th highest)