零售税是一种较为透明的税收征收方式。虽然累进所得税税率和等级对许多纳税人来说很复杂且令人困惑，但销售税更容易理解；消费者可以直接在收据上看到他们的税负。 除了州级销售税，消费者还面临 38 个州的地方销售税。这些税率可能很高，因此与其他州相比，具有中等全州销售税率的州实际上可能具有非常高的州和地方综合税率。
四十五个州和哥伦比亚特区征收全州销售税。 地方销售税在 38 个州征收。在某些情况下，它们甚至超过州费率。 平均州和地方销售税率最高的五个州是路易斯安那州（9.55%）、田纳西州（9.547%）、阿肯色州（9.48%）、华盛顿州（9.29%）和阿拉巴马州（9.22%）。 自犹他州在 2019 年 4 月将州征收的销售税份额从 5.95% 提高到 6.1% 以来，州税率没有发生变化。 销售税率因州而异，但销售税基也会影响从税收中收取多少收入以及税收如何影响经济。 销售税率差异可能会诱使消费者跨境购物或在线购买产品。
销售税只是整体税收结构的一部分，应结合上下文加以考虑。例如，田纳西州有高销售税但没有所得税，而俄勒冈州没有销售税但有高所得税。虽然许多因素会影响企业选址和投资决策，但销售税是政策制定者控制范围内的事情，可能会产生直接影响。
| 州 | 州税 | 排名 | 平均地方税 | 税率总和 | 排名 | 最高税率 |
| Alabama | 4.00% | 40 | 5.24% | 9.24% | 5 | 7.50% |
| Alaska | 0.00% | 46 | 1.76% | 1.76% | 46 | 7.50% |
| Arizona | 5.60% | 28 | 2.80% | 8.40% | 11 | 5.60% |
| Arkansas | 6.50% | 9 | 2.97% | 9.47% | 3 | 6.125% |
| California (b) | 7.25% | 1 | 1.57% | 8.82% | 7 | 2.50% |
| Colorado | 2.90% | 45 | 4.87% | 7.77% | 16 | 8.30% |
| Connecticut | 6.35% | 12 | 0.00% | 6.35% | 33 | 0.00% |
| Delaware | 0.00% | 46 | 0.00% | 0.00% | 47 | 0.00% |
| D.C. | 6.00% | (17) | 0.00% | 6.000% | (38) | 0.00% |
| Florida | 6.00% | 17 | 1.01% | 7.01% | 23 | 2.00% |
| Georgia | 4.00% | 40 | 3.35% | 7.35% | 19 | 4.90% |
| Hawaii (c) | 4.00% | 40 | 0.44% | 4.44% | 45 | 0.50% |
| Idaho | 6.00% | 17 | 0.02% | 6.02% | 37 | 3.00% |
| Illinois | 6.25% | 13 | 2.56% | 8.81% | 8 | 4.75% |
| Indiana | 7.00% | 2 | 0.00% | 7.00% | 24 | 0.00% |
| Iowa | 6.00% | 17 | 0.94% | 6.94% | 28 | 1.00% |
| Kansas | 6.50% | 9 | 2.20% | 8.70% | 9 | 4.00% |
| Kentucky | 6.00% | 17 | 0.00% | 6.00% | 38 | 0.00% |
| Louisiana | 4.45% | 38 | 5.10% | 9.55% | 1 | 7.00% |
| Maine | 5.50% | 29 | 0.00% | 5.50% | 42 | 0.00% |
| Maryland | 6.00% | 17 | 0.00% | 6.00% | 38 | 0.00% |
| Massachusetts | 6.25% | 13 | 0.00% | 6.25% | 35 | 0.00% |
| Michigan | 6.00% | 17 | 0.00% | 6.00% | 38 | 0.00% |
| Minnesota | 6.875% | 6 | 0.61% | 7.49% | 17 | 2.00% |
| Mississippi | 7.00% | 2 | 0.07% | 7.07% | 22 | 1.00% |
| Missouri | 4.225% | 39 | 4.06% | 8.29% | 12 | 5.763% |
| Montana (d) | 0.00% | 46 | 0.00% | 0.00% | 47 | 0.00% |
| Nebraska | 5.50% | 29 | 1.44% | 6.94% | 29 | 2.50% |
| Nevada | 6.85% | 7 | 1.38% | 8.23% | 13 | 1.53% |
| New Hampshire | 0.00% | 46 | 0.00% | 0.00% | 47 | 0.00% |
| New Jersey (e) | 6.625% | 8 | -0.03% | 6.60% | 30 | 3.313% |
| New Mexico (c) | 5.125% | 32 | 2.71% | 7.84% | 15 | 4.313% |
| New York | 4.00% | 40 | 4.52% | 8.52% | 10 | 4.875% |
| North Carolina | 4.75% | 35 | 2.23% | 6.98% | 26 | 2.75% |
| North Dakota | 5.00% | 33 | 1.96% | 6.96% | 27 | 3.50% |
| Ohio | 5.75% | 27 | 1.47% | 7.22% | 20 | 2.25% |
| Oklahoma | 4.50% | 36 | 4.47% | 8.97% | 6 | 7.00% |
| Oregon | 0.00% | 46 | 0.00% | 0.00% | 47 | 0.00% |
| Pennsylvania | 6.00% | 17 | 0.34% | 6.34% | 34 | 2.00% |
| Rhode Island | 7.00% | 2 | 0.00% | 7.00% | 24 | 0.00% |
| South Carolina | 6.00% | 17 | 1.44% | 7.44% | 18 | 3.00% |
| South Dakota (c) | 4.50% | 36 | 1.90% | 6.40% | 32 | 4.50% |
| Tennessee | 7.00% | 2 | 2.55% | 9.55% | 2 | 2.75% |
| Texas | 6.25% | 13 | 1.95% | 8.20% | 14 | 2.00% |
| Utah (b) | 6.10% | 16 | 1.09% | 7.19% | 21 | 2.95% |
| Vermont | 6.00% | 17 | 0.24% | 6.24% | 36 | 1.00% |
| Virginia (b) | 5.30% | 31 | 0.45% | 5.75% | 41 | 0.70% |
| Washington | 6.50% | 9 | 2.79% | 9.29% | 4 | 4.00% |
| West Virginia | 6.00% | 17 | 0.52% | 6.52% | 31 | 1.00% |
| Wisconsin | 5.00% | 33 | 0.43% | 5.43% | 43 | 1.75% |
| Wyoming | 4.00% | 40 | 1.22% | 5.22% | 44 | 2.00 |