Special Report

States With the Highest (and Lowest) Sales Tax

Wilmington, Delaware Memorial Bridge
Source: Thinkstock

50. Delaware
> Combined sales tax: 0.0%
> State sales tax: 0.0% (tied-the lowest)
> Avg. local sales tax: 0.0% (tied-the lowest)
> Cost of living: 1.9% higher (13th highest)
> Personal income per capita: $48,597 (21st highest)

Helena, Montana
Source: Thinkstock

49. Montana
> Combined sales tax: 0.0%
> State sales tax: 0.0% (tied-the lowest)
> Avg. local sales tax: 0.0% (tied-the lowest)
> Cost of living: 5.8% lower (23rd lowest)
> Personal income per capita: $42,332 (13th lowest)

New Hampshire covered bridge
Source: Thinkstock

48. New Hampshire
> Combined sales tax: 0.0%
> State sales tax: 0.0% (tied-the lowest)
> Avg. local sales tax: 0.0% (tied-the lowest)
> Cost of living: 5.2% higher (9th highest)
> Personal income per capita: $58,654 (5th highest)

Portland Oregon
Source: Thinkstock

47. Oregon
> Combined sales tax: 0.0%
> State sales tax: 0.0% (tied-the lowest)
> Avg. local sales tax: 0.0% (tied-the lowest)
> Cost of living: 1.0% lower (17th highest)
> Personal income per capita: $45,526 (23rd lowest)

Two seaplanes parked at a harbor, Ketchikan, Alaska
Source: Thinkstock

46. Alaska
> Combined sales tax: 1.8%
> State sales tax: 0.0% (tied-the lowest)
> Avg. local sales tax: 1.8% (19th highest)
> Cost of living: 5.7% higher (8th highest)
> Personal income per capita: $55,588 (8th highest)

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