Special Report

States With the Highest (and Lowest) Sales Taxes

Deadwood, South Dakota
Source: Thinkstock

40. South Dakota
> Combined sales tax rate:
5.8% (11th lowest)
> State sales tax rate: 4.0% (13th lowest)
> Avg. local sales tax rate: 1.8% (17th highest)
> State and local sales tax collections per capita: $1,398 (8th highest)
> State & local property tax collections per capita: $1,231 (24th lowest)
> State income tax collections per capita: N/A

Detroit, Michigan
Source: Thinkstock

39. Michigan
> Combined sales tax rate:
6.0% (14th lowest)
> State sales tax rate: 6.0% (16th highest)
> Avg. local sales tax rate: N/A
> State and local sales tax collections per capita: $855 (20th lowest)
> State & local property tax collections per capita: $1,320 (25th highest)
> State income tax collections per capita: $794 (20th lowest)

Towson, Maryland
Source: Thinkstock

38. Maryland
> Combined sales tax rate:
6.0% (14th lowest)
> State sales tax rate: 6.0% (16th highest)
> Avg. local sales tax rate: N/A (13th lowest)
> State and local sales tax collections per capita: $693 (10th lowest)
> State & local property tax collections per capita: $1,504 (17th highest)
> State income tax collections per capita: $1,301 (9th highest)

Lexington, Kentucky
Source: Thinkstock

37. Kentucky
> Combined sales tax rate:
6.0% (14th lowest)
> State sales tax rate: 6.0% (16th highest)
> Avg. local sales tax rate: N/A (13th lowest)
> State and local sales tax collections per capita: $687 (9th lowest)
> State & local property tax collections per capita: $732 (5th lowest)
> State income tax collections per capita: $850 (23rd lowest)

Boise at night, Idaho
Source: Thinkstock

36. Idaho
> Combined sales tax rate:
6.0% (15th lowest)
> State sales tax rate: 6.0% (16th highest)
> Avg. local sales tax rate: N/A
> State and local sales tax collections per capita: $821 (17th lowest)
> State & local property tax collections per capita: $888 (10th lowest)
> State income tax collections per capita: $818 (21st lowest)