Special Report

States With the Highest and Lowest Sales Tax

Source: Chilkoot / Getty Images

46. Alaska
> Combined sales tax rate: 1.4%
> State sales tax rate: 0.0%
> Avg. local sales tax: 1.4%
> Cost of living: 5.4% greater than the national average (10th highest)
> Personal income per capita: $59,647 (10th highest)

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47. New Hampshire
> Combined sales tax rate: 0.0%
> State sales tax rate: 0.0%
> Avg. local sales tax: 0.0%
> Cost of living: 5.9% greater than the national average (8th highest)
> Personal income per capita: $61,856 (7th highest)

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Source: DenisTangneyJr / Getty Images

48. Delaware
> Combined sales tax rate: 0.0%
> State sales tax rate: 0.0%
> Avg. local sales tax: 0.0%
> Cost of living: 0.2% greater than the national average (14th highest)
> Personal income per capita: $51,069 (21st highest)

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49. Oregon
> Combined sales tax rate: 0.0%
> State sales tax rate: 0.0%
> Avg. local sales tax: 0.0%
> Cost of living: 0.2% less than the national average (15th highest)
> Personal income per capita: $49,948 (25th highest)

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50. Montana
> Combined sales tax rate: 0.0%
> State sales tax rate: 0.0%
> Avg. local sales tax: 0.0%
> Cost of living: 5.9% less than the national average (24th lowest)
> Personal income per capita: $47,196 (18th lowest)

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