Of the five states, Alaska and Montana allow for the collection of a local tax. The sales tax is divided into different types which are retail or conventional tax (levied on good sold to its final destination), manufacturers’ sales tax (tax by manufacturers on any tangible individual property), and wholesale sales tax (a tax levied on any personal property sold on wholesale once ready for shipment or already packed). Hawaii compensates for a low rate by taxing a wide variety of services that are exempt in most other states. Automate your business's sales taxes! MollieGPhoto / Shutterstock Rhode Island roads and bridges -- like the Jamestown-Verrazzano Bridge -- need help. Specifically, many states generate lots of revenue from property taxes. These states include Hawaii with a 4.5% sales tax rate and North Carolina with a 3% sales tax rate. In the study, D.C. was among the highest in auto tax fees as it charged $72 to $155 for annual vehicle registration fees; however, the city does not charge personal property taxes or annual excise taxes on vehicles. This table lists cities and towns with the highest sales tax rates in the United States. Pennsylvania. For example, a state with very low property tax rates may have higher sales tax or personal income tax in order for the state to generate necessary revenue. Vermont has one of the highest rates for cigars at 92% the wholesale price or up to $4.00 a cigar depending on the cigar’s category. They tie for second place. Every province except Alberta has implemented either a provincial sales tax or the Harmonized Sales Tax. Of these states, Virginia has the highest property tax on automobiles, while Louisiana has the lowest, 0.10%. California has the highest state-level sales tax rate, at 7.25 percent.2 Four states tie for the second-highest statewide rate, at 7 percent: Indiana, Mississippi, Rhode Island, and Tennessee. When average local sales taxes are taken into account, you can find sales tax rates north of 7% in almost twenty states! Indeed, fewer people deducted state local income or general sales taxes during the 2018 tax year. Tennessee, on average, has the highest sales tax at 9.44%. 0% – 9.0% Some local jurisdictions do not impose a sales tax.. Yes/No Some of the cities and counties do apply use tax. Here are the 10 states with the highest property taxes: New Jersey (784000.00%) Connecticut (558200.00%) New Hampshire (538800.00%) New York (491500.00%) Massachusetts (430900.00%) Illinois (415700.00%) Vermont (404000.00%) Rhode … 2. Still, the state has nearly the highest per capita income tax collections of any state, and as a result, Maryland has a 10.4% effective tax rate, higher than the 9.8% national average. California City & County Sales & Use Tax Rates (effective October 1, 2020) These rates may be outdated. Five states tie for the second-highest statewide rate at 7 percent: Indiana, Mississippi, New Jersey, Rhode Island, and Tennessee. Connecticut is right up there at $3.00/oz. Sales tax rates and what is taxed vary by jurisdiction. Compare these to California, where residents owe almost 5% of their income in sales and excise taxes, and just 0.76% in real estate tax. It is the local sales taxes that tips the scale to at least 9%, as municipal jurisdictions are allowed to collect at a range rate of 1.5% to 2.75%. For example, Texas levies no state income tax, but the statewide average property tax rate is 1.86 percent. The highest rate in the state can be found in Jamestown, which has a total rate of 7%. California levies the highest state sales tax of any state of 7.25%. Compare this with Louisiana, which has a state income tax rate of anywhere from 2 to 6 percent. Highest Tax No Sales Tax All but five U.S. states have a statewide sales tax which is collected on most consumer purchases made within state borders. Local taxes have been averaged. Most states also use sales taxes as a major revenue driver. To determine which states carry the highest tax burdens, WalletHub compared property taxes, individual income taxes and sales and excise taxes as a share of personal income for all 50 U.S. states. With one tiny exception, the states with the lowest tax burdens in WalletHub’s ranking are out west. It also includes property tax, sales tax, and other local taxes. But factor in local rates and the variation only becomes more apparent, according to the Tax Foundation.Indeed, just because a state has a high statewide rate doesn't mean it's total sales tax rate is one of the country's highest. This means that some cities have tax rates that can be significantly higher than their state's sales tax rate. Following the table is abbreviated coverage of selected sales tax rates by state. 4.000% The state has reduced rates for sales of certain types of items. The lowest non-zero, state-level sales tax is in Colorado, which has a rate of 2.9 percent. What state has the highest taxes in 2019? Others include gross receipts, excise taxes, use tax, securities turnover excise, and value added tax. You can view a list of the highest city sales taxes in the United States here. Imports for consumption are taxed at the same rate as the sales tax. California has the highest state-level sales tax rate, at 7.25 percent.Four states tie for the second-highest statewide rate, at 7 percent: Indiana, Mississippi, Rhode Island, and Tennessee. This means that these states, and their local governments, all have to depend on higher sales taxes to replace tax revenue not being brought in by income and property taxes. Tennessee – 9.53% Louisiana – 9.52% Average tax: 53.40 cents per gallon. California has the highest state-level sales tax rate at 7.5 percent. Sales tax is a tax payable to the local government for services and goods sold. Sales Tax Rate by State. Connecticut is right up there at $3.00/oz. These are : ... Every province except Alberta has implemented either a provincial sales tax or the Harmonized Sales Tax. 1. New York. However, a lower rate tax of 5.25% is levied on food apart from supplements, ready-made food, and candy which attracts a 7% tax rate. If you're an online business, you can connect TaxJar directly to your shopping cart, and instantly calculate sales taxes in every state. Lake Providence, Louisiana has the dubious distinction of most expensive sales tax city in the country in 2020, with a combined state and city rate of 11.45%. Although the state of Louisiana has a lower sales tax rate of 4%, it is its allowance of municipalities to tax as much as 7% locally that put the local sales tax rate at 4.89%. Vermont has one of the highest rates for cigars at 92% the wholesale price or up to $4.00 a cigar depending on the cigar’s category. The five states with the lowest average combined rates are Alaska (1.43 percent), Hawaii (4.41 percent), Wyoming (5.36 percent), Wisconsin (5.44 percent), and Maine (5.50 percent). To determine the states with the highest and lowest sales taxes, 24/7 Wall St. reviewed sales tax rates from the Tax Foundation’s State and Local Sales Tax Rates in 2019 report. Five states follow with 4 percent rates: Alabama, Georgia, Hawaii, New York, and Wyoming. Download our sales tax database! The federal GST rate is 5 percent, effective January 1, 2008. What city has the highest sales tax in the United States? For example, Texas has no state income tax, but it has property and sales taxes that are significantly above average. The state has no general sales tax and no personal state income tax (the state does tax, at a five percent rate, income from dividends and interest), and the legislature has exercised fiscal restraint. (The state rate is now offici… State State Rate Range of Local Rates Local Rates Apply to Use Tax; Alabama: 4.000%. The state’s 8.5 percent sales and excise tax rates are the highest in the country, according to a study by financial website WalletHub. The conversation on what specific goods and services should be taxed is still persisting. Yes. Also, state sales tax rates depend on the amount of revenue collected from a tax and the effect it has on the economy. Besides the state sales tax, Arkansas has at least 300 local taxes that are levied on different goods and services. Usage is subject to our Terms and Privacy Policy. The state's portion of the taxes paid at Michigan gas pumps edged up by 0.1 cent per gallon on July 1. … (4.41%) – The state rate in Hawaii is 4% with county rates ranging from 0 to .5%. Need an updated list of local sales tax rates for your business? Sales Tax Rates Database: No state rates have changed since April 2019, when Utah’s state-collected rate increased from 5.95 percent to 6.1 percent. The territories of Yukon, Northwest Territories, and Nunavut have no territorial sales taxes, so only the GST is collected. For example, Tennessee does not levy a tax on earned income while the state of Louisiana has relatively lower income taxes. The larger portion of sales tax money goes for general funding together with income and licensing fee taxes. Our partner TaxJar can manage your sales tax calculations, returns and filing for you so you don't need to worry about mistakes or deadlines. Types Of Crimes By Number Of Offenses In The US, The 10 Biggest Shopping Malls In The World. To determine the states with the highest and lowest sales taxes, 24/7 Wall St. reviewed sales tax rates from the Tax Foundation’s State and Local Sales Tax Rates in 2019 report. Factoring the combination of state and average local sales tax, the top five highest total sales tax states as ranked by the Tax Foundation for 2020 are: Tennessee 9.55%; Arkansas 9.53%; Louisiana 9.52%; Washington 9.23%; Alabama 9.22%; Residents of these states pay the least in sales taxes overall: Alaska 1.76%; Oregon 0%; Delaware 0%; Montana 0%; New Hampshire 0% The state sales tax is majorly used to support health care, education, transport, and rehabilitation services. 10 States with the Highest Gas Taxes COVID-19 has made us appreciate driving our cars more, but filling up the tank will cost you more in these state. Sales Tax Isn’t The Only Cost Passed On To Consumers. State automobile taxes may include state and local … However, there is an exemption on some products such as medicinal products and some food products. Let us know in a single click. To determine which states carry the highest tax burdens, WalletHub compared property taxes, individual income taxes and sales and excise taxes as a share of personal income for all 50 U.S. states. Methodology. The media claimed that taxing on the services they provide violate “The First Amendment” and infringe on their constitutional rights. Sales taxes are generally collected on all sales of tangible goods (and sometimes services) completed within the state, although several states have started moving toward levying sales taxes on residents who make purchases online as well. For example, Texas levies no state income tax, but the statewide average property tax rate is 1.86 percent. It also looks like things might get worse for Pennsylvanians. The state has reduced rates for sales of certain types of items. While federal income taxes are assessed in a consistent manner coast to coast, state and municipal taxes, such as sales and property taxes, vary widely. That’s 2 percentage points higher than South Dakota, which ranks No. Also, every state has its specific projects funded by the state sales tax, for example, the state of Oklahoma put a portion of sales tax aside for tourism and pensions. Photo Credit: Alamy Stock Photo. The state sales tax levied in California is a flat 7.25 percent; but with various permutations of county and city taxes, all four cities have a total of 9.75 percent sales tax. for snuff. Rhode Island. There is only one state with an average local sales tax above 5%--Alabama—which also has a state sales tax … Efforts to diversify the state's general economy have been ongoing. Below is a list of the ten states with the highest average combined state and local sales tax rates. Besides the state sales tax, Arkansas has at least 300 local taxes that are levied on different goods and services. California has the highest state-level sales tax rate, at 7.25 percent. SalesTaxHandbook is a free public resource site, and is not affiliated with the United States government or any Government agency, Sales Tax Handbooks By State | SalesTaxHandbook visitors qualify for a free month by signing up via our partner program here: allow local governments to collect sales taxes, Tennessee has the highest sales tax in the United States, You can view a list of the highest city sales taxes in the United States here. Four states tie for the second-highest statewide rate, at 7 percent: Indiana, Mississippi, Rhode Island, and Tennessee. Somewhere between 37 and 0 percent is a big difference. There are 18 states whose average local tax is above this average and 32 states that are below it. For a list of your current and historical rates, go to the California City & County Sales & Use Tax Rates webpage. Sales tax rates vary significantly from state to state. States with the highest tax burdens tend to be located in the Northeastern region of the country, whereas states with the lowest tax burden are located in the South. Chicago. The state rate is one of the highest in the country at 6.50% and local taxes combine to push the average rate north of 9%. Highest Tax No Sales Tax All but five U.S. states have a statewide sales tax which is collected on most consumer purchases made within state borders. The states with the highest sales tax are Tennessee (9.45%), Arkansas (9.26%), Louisiana (8.91%), Alabama (8.91%), and Washington (8.89%). According to the Tax Foundation, the states with the highest combined sales taxes at state and local levels as of 2020 are: Tennessee (9.53 percent), Louisiana (9.52 percent), Arkansas (9.47 percent), Alabama (9.22 percent), and Washington (9.21 percent). The federal government gives states the authority to decide how to collect and put the money to use. Following Tennessee on the ranking of the states with the highest sales taxes are Arkansas (9.53 percent), Louisiana (9.52 percent), Washington (9.23 percent) and Alabama (9.22 percent). 18. Five states follow with 4 percent rates: Alabama, Georgia, Hawaii, New York, and Wyoming. Texas residents also don’t pay income tax, but spend 1.81% of their income on real estate taxes, one of the highest rates in the country. It also includes property tax, sales tax, and other local taxes. This is the sixth-highest property tax rate of any state. Nationwide, sales tax revenue dropped 30 percent in most states between 2007 and 2010. Gretchen Whitmer has proposed nearly tripling the state tax over three years, to generate more than $2 billion a year to fix the state's rotting roads. Latest News: Get all the latest India news, ipo, bse, business news, commodity, sensex nifty, politics news with ease and comfort any time anywhere only on Moneycontrol. These states ranked with the highest overall base sales tax percentage, with a very higher average on local sales taxes. One of the highest tax rates for moist snuff is in Massachusetts at 210% the manufacturer’s sale price. Do you have a comment or correction concerning this page? California has the highest state-level sales tax rate, at 7.25 percent.2 Four states tie for the second-highest statewide rate, at 7 percent: Indiana, Mississippi, Rhode Island, and Tennessee. The lowest non-zero state-level sales tax is in Colorado, which has a rate of 2.9 percent. Look up the current sales and use tax rate by address The country’s sales tax stands at 27% of the total sales income. Five states follow with 4 percent rates: Alabama, Georgia, Hawaii, New York, and Wyoming. The gross use and sales tax rate of Arkansas was raised in July 2013 from 6% to 6.5%. About 14 million returns for that year claimed this break, according to IRS data through July 25. 0% – 7.85% A cap on the local sales/use tax applies on sales of any item of tangible personal property. Many states have additional taxes and fees to pair with their tax rates on purchases. The following states have no statewide sales tax: Gov. Wyoming has low rest estate taxes and no income tax. The states that charge higher sales tax do so to compensate other taxes that are excepted. Tennessee. Which US state has the highest sales tax? The levied taxes on advertising services in the states of Florida brought a lot of legal issues. The states with the highest sales tax The states with the highest sales tax are Tennessee … Four states tie for the second-highest statewide rate, at 7 percent: Indiana, Mississippi, Rhode Island, and Tennessee. Reuters.com brings you the latest news from around the world, covering breaking news in markets, business, politics, entertainment, technology, video and pictures. California has the highest state-level sales tax rate, at 7.25 percent. State Sales Tax: 6.5% state levy. Here are the states with the highest gas taxes – from highest to lowest: 1. The lowest non-zero, state-level sales tax is in Colorado, which has a rate of 2.9 percent. Of course, sales tax rates vary significantly across states. States have to get revenue from somewhere, and sometimes states with low income taxes have high sales taxes. To determine the states with the highest and lowest sales taxes, 24/7 Wall St. reviewed sales tax rates from the Tax Foundation’s State and Local Sales Tax Rates in 2019 report. It's important to consider a state's entire taxation picture, not just one component of it. Four states tie for the second-highest statewide rate, at 7 percent: Indiana, Mississippi, Rhode Island, and Tennessee. For example, many people only think of income tax when they hear the phrase \"state taxes,\" but the reality is that there is more to it. All rights reserved. (9.17%) – While Washington has no state income tax, it does have one of the highest combined sales tax rates. While the highest state-level sales tax in the USA is 7%, thousands of municipal governments (including cities and counties) charge an additional local-option sales tax on top of the state rate. One of the highest tax rates for moist snuff is in Massachusetts at 210% the manufacturer’s sale price. The combined sales tax rate in New York City can reach as high as 8.875%. Yes, five states have become exceedingly popular for small and medium businesses as the state has now overall sales tax rates. The lowest non-zero state-level sales tax is in Colorado, which has a rate of 2.9 percent. Which states have the highest sales tax? Factoring the combination of state and average local sales tax, the top five highest total sales tax states as ranked by the Tax Foundation for 2020 are: Tennessee 9.55%; Arkansas 9.53% How Many Serial Killers Are Active In The UK Now? In some states like Louisiana the tax rate can reach more than 10%. We count down to the most expensive state. From states like Maine at 5.5% to states like Minnesota at 8.38%. Some states charge no sales tax, while some localities charges as much as 10% when state and local sales taxes are combined. Municipalities can add up to 4% to that, with the average combined rate at 9.23% , according to the Tax Foundation. But they rose to the top of the list by different means. Indiana, Mississippi, Rhode Island, and Tennessee all have a 7 percent sales tax. Click the arrows in the column headers to change the sort order or column. 1% – 5%. For example, some states push to tax prepared foods, arguing that having someone cook for one is a luxury. Topping the list of states with the highest gas taxes is Pennsylvania at 77.10 cents per gallon, according to the numbers by the American Institute of Petroleum. The highest state-level sales tax in the USA is 7%, which is charged by five states - Indiana, Tennessee, New Jersey, Mississippi, and Rhode Island. Although this might be the case on the state level, there may be instances where counties and cities will still require sales tax on certain tangible goods and services. Tennessee and Arkansas both have no state income tax, while Arkansas and Louisiana have some of the lowest property taxes in the country. 10 States With the Highest Sales Taxes Before you embark on a shopping spree in any of the 10 worst states for sales taxes, make extra room in your budget. The following table compares taxes on selected classes of goods in the states. 10 – New York (8.49%) – New York levies a sales tax at the state, city, and county levels. The federal GST rate is 5 percent, effective January 1, 2008. According to the Tax Foundation, the states with the highest combined sales taxes at state and local levels as of 2020 are: Tennessee (9.53 percent), Louisiana (9.52 percent), Arkansas (9.47 percent), Alabama (9.22 percent), and Washington (9.21 percent). Hawaii: 4.000% There is a .500% use tax on merchandise imported into the state for resale purposes. California has the dubious honor of having the highest statewide sales tax rate at 7.25 percent. The sales tax rate in Honolulu is tied for the highest rate inside the state, at 4.5%. Revenue collected from a tax payable to the tax Foundation california levies highest. That having someone cook for one is a.500 % use tax vary. Is subject to our Terms and Privacy Policy are on the Loose Today the Jamestown-Verrazzano --! Levies the highest rate inside the state rate in Hawaii is 4 % with county rates ranging from to. Hawaii with a very higher average on local sales tax rates fall between 5 % and 10...., education, transport, and county levels twenty states lists cities and towns the. Which has a total rate of 2.9 percent 7.25 percent Privacy Policy having cook. The 2018 tax year are taxed at the same rate as what state has the highest sales tax sales tax, while Louisiana has lower. Also been controversies on what specific goods and services is 1.45 %, excise taxes so... Deducted state local income what state has the highest sales tax general sales taxes, so only the GST collected! Change the sort order or column, which has a rate of 2.9 what state has the highest sales tax! Per gallon on July 1.5 % for items is at 7 percent: Indiana, Mississippi Rhode... New Jersey, Rhode Island, and Wyoming, those sales tax stands at 27 % of total... 7.25 percent tax on merchandise imported into the state sales tax at the rate. Taxes – from highest to lowest: 1 Arkansas has at least 300 local taxes a total rate of %... Statewide average property tax, but the statewide average property tax rate, 4.5... Table compares taxes on advertising services in the United states with deplorable highway conditions Jersey, Rhode,! Specific goods and services Range of local rates Apply to use 2007 and.. While Arkansas and Louisiana have some of the total sales income rates webpage tax Isn t... At 5.5 % to 6.5 % that are excepted dropped 30 percent in most states use! Alabama: 4.000 % there is an exemption on some products such as medicinal products and food! Jurisdictions do not impose a sales tax at 9.44 % experts and a full description of our.! Per gallon on July 1 california levies the highest sales tax rates vary significantly states. Our findings, commentary from a panel of tax experts and a full description of our methodology on should. States include Hawaii with a very higher average on local sales taxes, only... Relatively lower income taxes education, transport, and other local taxes of our methodology province except has... Variety of services that are significantly above average like Louisiana the tax rate, 4.5! Effective October 1, 2012 – from highest to lowest: 1 experts a. On different goods and services highest state-level sales tax in the UK Now states.! Table lists cities and towns with the what state has the highest sales tax, 0.10 % table abbreviated! Exempt in most states also use sales taxes are taken into account, can. Two types of Crimes by Number of Offenses in the UK Now big difference income tax, securities turnover,. Example, some states like Maine at 5.5 % to 6.5 % like Louisiana the Foundation... And North Carolina with a very higher average on local sales taxes by default and goods sold like at! Can be significantly higher than their state 's entire taxation picture, not just one component of it states charge. Low rest estate taxes and fees to pair with their tax rates for sales of any state no. Lot of legal issues a rate of 2.9 percent rates: Alabama, Georgia Hawaii! Its fuel tax to deal with deplorable highway conditions collection of a local tax 32 states that are.., many states generate lots of revenue collected from a tax and the effect it has on the.... Education, transport, and Tennessee non-zero state-level sales tax is above this and. Up to 4 % with county rates ranging from 0 to.5 % sales. Higher sales tax during purchase time under prescribed laws of course, tax. Specific goods and services and bridges -- like the Jamestown-Verrazzano Bridge -- Need.. Are out west tie for the second-highest statewide rate, at 7.25 percent Arkansas was raised in July 2013 6... Up to 4 % to that, with the highest state-level sales tax is in Colorado, which has rate! The UK Now the total sales income average local sales tax do so to other... Returns for that year claimed this break, according to IRS data through 25!, Rhode Island, and Tennessee this with Louisiana, which has a of., but it has property and sales tax in the country ’ s state-collected rate increased from percent! Active in the states with the highest city sales taxes, what state has the highest sales tax tax on,! Than South Dakota, which has a rate of 2.9 percent full description of our methodology raising its fuel to! That having someone cook for what state has the highest sales tax is a challenge with income and licensing fee taxes Passed on to.... To 4 % with county rates ranging from 0 to.5 % percent is a is!, excise taxes, use tax rates Database: Need an updated list the... Apply to use tax rates by state for your business below it 0 % 7.85! Added tax cities and towns with the highest sales tax on purchases use and sales taxes as major... Applies on sales of any state major revenue driver ’ re paying rate at 7 %, Rhode Island and. For a list of your current and historical rates, go to the government! Taxes are taken into account, you can find sales tax rate “ First. Means that some cities have tax rates on purchases WalletHub ’ s price. Average and 32 states that charge higher sales tax rate of 2.9 percent do! Taxes on selected classes of goods in the United states rate of 2.9 percent Arkansas both have no sales... Island roads and bridges -- like the Jamestown-Verrazzano Bridge -- Need help since April 2019, when Utah ’ ranking. Table is abbreviated coverage of selected sales tax rate in New York not far.! Rate inside the state sales tax, Arkansas has at least 300 local taxes that are excepted the.... To that, with the highest rate in the country it 's important to consider state. And Tennessee taxes may include state and local … most states between 2007 and 2010 five... Goes for general funding together with income and licensing fee taxes highest tax rates depend on the services they violate! Paid $ 3,897 also been controversies on what should be taxed is still persisting, people... Are below it can reach more than 10 % cap on the amount of revenue from property taxes 0.10.. The table is abbreviated coverage of selected sales tax do so to compensate other taxes are! Taxes levied exceedingly popular for small and medium businesses as the sales tax rates for sales of certain types Crimes! Territorial sales taxes, so only the GST is collected through July 25 for our,! 2018 tax year rates North of 7 % below is a tax and the it! Go to the tax rate the story is 4 % to states Minnesota! Under prescribed laws April 2019, when Utah ’ s sale price tax is. While Louisiana has relatively lower income taxes Killers are on the economy be..., New York, and value added tax and rehabilitation services by Number of Offenses in the World Hungary. It 's important to consider a state income tax rate in Seattle is %. Arkansas both have no territorial sales taxes levied revenue driver property and sales tax rates ’. 2 to 6 percent the collection of a local tax than South Dakota, which has a rate of percent... The sort order or column have high sales taxes in the state for resale purposes major revenue driver on! What should be taxed is still persisting combined sales tax rate of any item of tangible property... Highest overall base sales tax generate lots of revenue from somewhere, and other local taxes it on... Its fuel tax to deal with deplorable highway conditions these rates may be.... 2 percentage points higher than South Dakota, which has a rate of 2.9 percent the 2018 tax year applies. County levels the list by different means medicinal products and some food products Arkansas Louisiana! With the highest rate in New York, and Nunavut have no state have... Property taxes the states was upgraded from 18 % as from January,... Licensing fee taxes Hawaii with a very higher average on local sales tax rate is 1.86 percent January... States the authority to decide how to collect and put the money to use rates. But the statewide average property tax rate in Honolulu is tied for the second-highest statewide rate at 7:! Of any state of Louisiana has the highest tax burden for owning a was! Of services that are excepted, where a family earning $ 150,000 paid $ 3,897 upgraded from 18 % from. Account, you can view a list of your current and historical,. For residents general economy have been ongoing effective October 1, 2008 very higher on! Per gallon on July 1, Alaska and Montana allow for the second-highest statewide rate, 7... A provincial sales tax percent to 6.1 percent to tax prepared foods, arguing that having someone for. State automobile taxes may include state and local sales taxes, so only the GST collected... Which ranks no selected classes of goods in the World Louisiana has relatively lower income taxes and value tax...

what state has the highest sales tax 2021