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White percent sign and a small clock on orange, illustrating states with no sales tax

States with no sales tax in 2026

Quick answer

Five US states have no statewide sales tax: Alaska, Delaware, Montana, New Hampshire and Oregon. Oregon and Delaware are truly zero at the register. Alaska and Montana allow local sales taxes, so a shopper in Juneau or Whitefish may still pay a local rate. New Hampshire has no general sales tax but taxes specific items like meals, rooms and motor vehicles. These states make up for the lost revenue through income, property, corporate or natural-resource taxes.

How the five states compare

State rate, local add-on rule, and typical local rate where it applies.

Comparison of the five states with no sales tax
StateState rateLocal sales tax allowed?Typical combined rateWhat shoppers should know
Alaska0%Yes0%–5%No state rate, but local rates are common in boroughs and cities.
Delaware0%No0%No state or local sales tax; gross receipts tax applies to businesses.
Montana0%Yes0%No state sales tax; a few resort towns charge a local resort tax.
New Hampshire0%No0%No general sales tax; specific taxes on meals, rooms and vehicles.
Oregon0%No0%No state or local sales tax of any kind.

State-by-state breakdown

Why each state made the list and what the exceptions are.

Alaska

Alaska has no state sales tax, but it is the most locally varied of the five. Cities and boroughs can impose their own rates, so a purchase in Anchorage may carry no tax while the same purchase in Juneau or the North Slope Borough does. The Alaska Municipal League publishes the local rate tables.

State rate: 0%

Delaware

Delaware is often cited as a tax-free shopping destination. Consumers pay no sales tax at the register, but businesses pay a gross receipts tax based on total revenue. The state also has relatively high income and property taxes compared to some neighbors.

State rate: 0%

Montana

Montana has no statewide sales tax. A small number of resort communities — such as Big Sky and Whitefish — charge a local resort tax on targeted goods and services. Outside those areas, retail purchases are tax-free at the point of sale.

State rate: 0%

New Hampshire

New Hampshire has no broad-based sales tax, but it is not entirely tax-free for consumers. The state taxes meals and rooms, motor vehicle rentals, and a few other specific items. There is also no state income tax on wages, which helps fund the government.

State rate: 0%

Oregon

Oregon is the only state on this list with no state or local general sales tax at all. The state relies on income tax for most revenue. Shoppers see no tax added at the register, making Oregon a frequent comparison point for tax-free living.

State rate: 0%

Compare rates, find your city, or dive into taxability rules.

Common questions

Short answers to the most common questions about tax-free states.

Which US states have no sales tax?
Alaska, Delaware, Montana, New Hampshire and Oregon do not impose a statewide sales tax. Delaware and Oregon have neither state nor local sales tax. Alaska and Montana allow local jurisdictions to add their own sales taxes, so the rate can be non-zero at the register. New Hampshire has no general sales tax but does tax certain specific goods and services.
Is there really zero sales tax in Oregon?
Yes. Oregon has neither a state nor a local sales tax on general retail purchases. The state funds itself through income tax instead, so prices on shelves and menus are the prices shoppers pay.
Does Alaska have sales tax anywhere?
Alaska has no state sales tax, but many boroughs and cities impose local sales taxes. The Alaska Municipal League publishes local rate tables, so the combined rate depends on the exact municipality.
Why is Delaware on the list if it has a gross receipts tax?
Delaware's gross receipts tax is paid by businesses, not shoppers at the point of sale. Consumers do not see a sales tax line on their receipts, which is why Delaware is treated as a no-sales-tax state for shoppers.
Can a state have no sales tax but high property or income taxes?
Yes. States without sales tax usually raise revenue through other channels. New Hampshire and Oregon rely heavily on income tax; Alaska on oil and gas revenue; Delaware on corporate fees and gross receipts; Montana on income tax and natural resource revenue.

Sources & transparency

Last reviewed August 2026. Figures are published for reference and can change; verify with the source agency before filing or contracting. How we build and check this data.