2026 Sales Tax Calculator
Calculate sales tax for all 50 US states. Find state rates, average local rates, and total combined rates — instantly. Essential for freelancers and self-employed workers.
This calculator provides estimates for educational use only. It is not tax, legal, or financial advice. Figures are based on current IRS rules — verify against IRS.gov or consult a licensed professional. See our full disclaimer.
Your Sale Details
Sales Tax Breakdown
Tax Calculation
Totals
* State base rates are the 2026 statewide statutory sales-tax rates, verified against the Tax Foundation “State and Local Sales Tax Rates, 2026” (taxfoundation.org/data/all/state/sales-tax-rates) and state departments of revenue. Local/city rates are not included and vary by jurisdiction. Confirm the exact combined rate with your state's department of revenue before filing. This is educational information, not legal or tax advice.
Sales Tax Facts for Self-Employed Workers
Economic Nexus
Most states now enforce economic nexus, requiring you to collect sales tax if you exceed certain thresholds (typically $100,000 in sales or 200+ transactions per year, though thresholds vary by state). This applies even without a physical presence.
Origin vs. Destination Sourcing
Origin-based sourcing means you charge the tax rate where you (the seller) are located. Destination-based sourcing means you charge the rate where the buyer receives the product. Most states use destination-based sourcing for intrastate sales.
Services vs. Goods
Most services are exempt from sales tax, but some states tax specific services (e.g., Hawaii taxes services generally, New Mexico taxes service receipts, South Dakota taxes professional services). Always verify your state's rules.
Related Tools
Need to estimate your total tax liability including sales tax and income tax? Use our Self-Employment Tax Calculator and Tax Deduction Finder for a complete picture.
How to Collect & Remit Sales Tax (Freelancers & Small Businesses)
- Confirm your product or service is taxable. Tangible goods are taxable in most states. Services are often exempt, but some states (Hawaii, New Mexico, and South Dakota, among others) tax specified services. Check your state's department of revenue.
- Register for a sales tax permit first. Apply with your state's department of revenue before you collect any tax. Collecting tax without a permit can trigger penalties.
- Determine your nexus. You have nexus if you have a physical presence (office, employee, inventory) in a state, or if you meet that state's economic nexus threshold (commonly $100,000 in sales or 200+ transactions per year, though thresholds vary by state). Nexus creates the duty to collect.
- Use the correct sourcing rule. Most states are destination-based (charge the rate where the buyer receives the item). A few are origin-based (charge your own location's rate). The calculator above applies the statewide base rate as a baseline; add your local rate for the exact combined rate.
- Collect and track tax separately. Keep collected tax in a separate liability account so it is not spent as revenue.
- File and remit on time. Filing frequency (monthly, quarterly, or annual) is usually set by your sales volume. Even with $0 in taxable sales, many states still require a “zero” return if you are registered.
Sales Tax FAQs
It depends on your state and the type of product or service you sell. Tangible goods are generally taxable in most states. Services are often exempt, but some states (Hawaii, New Mexico, South Dakota, etc.) tax certain services. As a freelancer, you must register for a sales tax permit if you have a physical presence (nexus) in a state.
State sales tax is collected by the state government. County and city taxes are additional local taxes on top of the state rate. The total sales tax rate is the sum of all applicable rates. Some states have no state tax but allow local taxes (e.g., Alaska).
Generally, you charge the sales tax rate of the state where the buyer receives the product or service (destination-based sourcing). Some states use origin-based sourcing (charge the rate where you, the seller, are located). This calculator uses the general state rate as a baseline.
Yes. Five states have no state-level sales tax: Alaska, Delaware, Montana, New Hampshire, and Oregon. Note: Alaska allows local sales tax, and New Hampshire taxes certain meals and rentals. Always verify your specific state's rules.
If you are registered for a sales tax permit, you may still be required to file a "zero return" in some states, even if you had no taxable sales during the period. Check your state's requirements. Use this calculator to estimate your potential sales tax liability.
Authoritative References
- Tax Foundation — State and Local Sales Tax Rates, 2026 — statewide base rates and average local rates used in this calculator.
- Streamlined Sales Tax Governing Board — uniform definitions and multi-state registration for member states.
- Sales Tax Institute — nexus, sourcing, and filing guidance for sellers.
- Your state's Department of Revenue (search “[Your State] sales tax”) for the exact combined rate and permit application in your jurisdiction.
Rates shown are 2026 statewide base rates and exclude local add-ons. This page is educational information, not legal or tax advice. Consult your state's department of revenue or a licensed tax professional for your specific situation.