Calculate US sales tax for all 50 states plus DC, with local rate override and reverse-mode (post-tax to pre-tax) support.
Forward mode converts a pre-tax amount to total using state base rate plus your local rate. Reverse mode unwinds a post-tax total back to pre-tax plus tax. Five no-sales-tax states (Alaska, Delaware, Montana, New Hampshire, Oregon) are flagged. Includes a tax-exempt toggle for groceries and prescriptions where exempt.
Disclaimer: State base rates only. Local (city/county/special-district) rates can add 0 to 5% on top, and exemptions vary by state. Verify with the destination state revenue department for final transactions.
Calculator information
📋 How to use this calculator
- Select the state from a dropdown of all 50 states + DC; the base state rate auto-populates (e.g., California 7.25%, Texas 6.25%, New York 4%).
- Optionally override with local rate (city/county/special district) - some areas like Chicago total 10.25%, NYC 8.875%.
- Choose Forward mode: enter pre-tax amount (e.g., $100), get tax ($) and total ($).
- Or choose Reverse mode: enter post-tax amount (e.g., $107.25), get pre-tax base and tax extracted (useful for receipts).
- Toggle tax-exempt status for groceries (exempt in 32 states), prescription drugs, or specific items if applicable.
- Tip: Five states have no statewide sales tax: Alaska, Delaware, Montana, New Hampshire, Oregon (but Alaska allows local sales tax).
🧮 Sales Tax Forward & Reverse
Forward: Tax = Pretax x Rate; Total = Pretax x (1 + Rate). Reverse: Pretax = Total / (1 + Rate); Tax = Total - Pretax
- Rate: combined state + local rate as decimal (e.g., 0.0725 for 7.25%)
- Pretax: amount before tax
- Total: amount after tax (what customer pays)
- Five no-tax states: AK, DE, MT, NH, OR (Alaska allows local up to ~7.5%)
- Highest combined rates (2025): Louisiana avg 9.55%, Tennessee 9.55%, Arkansas 9.46%
Sales tax rules vary: Origin-based states (Texas, California, Pennsylvania, etc.) charge seller's location rate; Destination-based states charge buyer's location rate for shipping.
💡 Worked example: Reverse Tax Calculation on Restaurant Receipt
Given:- Total charged $54.81
- Location: New York City
- Combined NYC sales tax rate: 8.875% (NY 4% + NYC 4.5% + MCTD 0.375%)
- Need to determine pre-tax and tax for expense report
Steps:- Rate as decimal: 0.08875
- Pretax = Total / (1 + Rate) = 54.81 / 1.08875 = $50.34
- Tax = Total - Pretax = 54.81 - 50.34 = $4.47
- Verification: $50.34 x 0.08875 = $4.47 (matches)
- Forward check: $50.34 x 1.08875 = $54.81 (matches original)
Result: Pre-tax subtotal $50.34, NYC sales tax $4.47, total $54.81. Tip is calculated on pre-tax amount in many businesses.
❓ Frequently asked questions
Which states have no sales tax?
Five states have no statewide sales tax: Alaska, Delaware, Montana, New Hampshire, and Oregon (mnemonic: NOMAD or sometimes 'AK DE MT NH OR'). However, Alaska permits local sales taxes (up to ~7.5% in some boroughs). The other four have zero sales tax everywhere. These states typically rely on income tax, property tax, excise taxes, or tourism revenue instead. Delaware is popular for tax-free shopping due to its no-sales-tax status.
What is the difference between origin and destination-based sales tax?
Origin-based states charge sales tax at the seller's location (e.g., Texas, Pennsylvania, Illinois). Destination-based states charge tax based on the buyer's shipping address (e.g., California, New York, Florida). This matters for e-commerce: a California seller shipping to Texas charges Texas rate (destination-based for interstate). The 2018 Supreme Court Wayfair decision allowed states to require remote sellers to collect tax based on economic nexus (typically $100k sales or 200 transactions/year).
Are groceries and prescriptions taxable?
It varies by state. As of 2024, 32 states exempt groceries from sales tax entirely. 7 states tax groceries at reduced rate (e.g., Tennessee 4% vs general 7%). 11 states tax groceries at full rate but offer a tax credit. Prescription drugs are exempt in 44 states + DC. Over-the-counter medications vary widely. Prepared food (restaurants, ready-to-eat) is taxable in most states regardless of grocery exemption. Always check state-specific rules.
How do I calculate sales tax in reverse?
To extract tax from a total (post-tax) amount: Pretax = Total / (1 + rate). Example: $107.25 total at 7.25% rate becomes $107.25 / 1.0725 = $100 pretax, with $7.25 tax. Common error: dividing by the rate instead of (1 + rate). The reverse calculation is needed when you have a receipt showing only total, or when figuring tax liability on inclusive-tax pricing (common in international contexts but rare in US retail).
What is use tax and when do I owe it?
Use tax is owed on out-of-state purchases when sales tax wasn't collected at point of sale (e.g., online purchases pre-Wayfair, or from sellers below nexus threshold). Most state income tax returns include a use tax line for self-reporting. Rate equals the buyer's state sales tax rate. Enforcement is weak for individuals but routine for businesses on audit. Post-Wayfair (2018), most major online retailers now collect at checkout, reducing use tax liability.
📚 Sources & references
Last updated: May 11, 2026