Special Report

States With the Highest and Lowest Sales Tax

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6. Oklahoma
> Combined sales tax rate: 8.9%
> State sales tax rate: 4.5%
> Avg. local sales tax: 4.4%
> Cost of living: 11.0% less than the national average (7th lowest)
> Personal income per capita: $46,178 (14th lowest)

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7. Illinois
> Combined sales tax rate: 8.7%
> State sales tax rate: 6.3%
> Avg. local sales tax: 2.5%
> Cost of living: 1.1% less than the national average (18th highest)
> Personal income per capita: $56,850 (13th highest)

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8. Kansas
> Combined sales tax rate: 8.7%
> State sales tax rate: 6.5%
> Avg. local sales tax: 2.2%
> Cost of living: 9.5% less than the national average (16th lowest)
> Personal income per capita: $50,121 (23rd highest)

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9. California
> Combined sales tax rate: 8.6%
> State sales tax rate: 7.3%
> Avg. local sales tax: 1.3%
> Cost of living: 14.4% greater than the national average (3rd highest)
> Personal income per capita: $62,572 (6th highest)

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10. New York
> Combined sales tax rate: 8.5%
> State sales tax rate: 4.0%
> Avg. local sales tax: 4.5%
> Cost of living: 15.6% greater than the national average (2nd highest)
> Personal income per capita: $67,859 (3rd highest)

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