10 States With the Highest Sales Taxes

10. New York Sales Tax

Overall Rating for Middle-Class Families: Least tax-friendly

State Sales Tax: 4% state levy. Localities can add as much as 4.875%, and the average combined rate is 8.52%, according to the Tax Foundation. In the New York City metro area, there is an additional 0.375% sales tax to support transit. Clothing and footwear that cost less than $110 (per item or pair) are exempt from sales tax. Groceries and prescription drugs are exempt, too. Motor vehicle sales are taxable, though.

Income Tax Range: Low: 4% (on up to $8,500 of taxable income for single filers and up to $17,150 for married couples filing jointly). High: 10.9% (on taxable income over $25 million, regardless of filing status).

Beginning in 2028, the highest rate will decrease to 8.82% on taxable income over $1,077,550 for single filers and over $2,155,350 for married couples filing jointly.

New York City and Yonkers imposed their own income tax. A commuter tax is also imposed on residents of New York City, as well as on residents of Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess, and Westchester Counties.

Property Taxes: In the Empire State, the median property tax rate is $1,620 per $100,000 of assessed home value. That's the sixth-highest in the nation.

For details on other state taxes, see the New York State Tax Guide (opens in new tab).

9. Kansas Sales Tax

Overall Rating for Middle-Class Families: Least tax-friendly

State Sales Tax: 6.5% state levy. Localities can add as much as 4.25%, and the average combined rate is 8.71%, according to the Tax Foundation. These rates also apply to groceries, motor vehicles, and clothing.

(Note: The state sales tax on groceries is reduced to 4% in 2023, 2% in 2024, and 0% in 2025 and thereafter. Local taxes on groceries will still apply.)

Income Tax Range: Low: 3.1% (on $2,501 to $15,000 of taxable income for single filers and $5,001 to $30,000 for joint filers). High: 5.7% (on more than $30,000 of taxable income for single filers and more than $60,000 for joint filers).

Kansas also has an "intangibles tax" levied on unearned income by some localities.

Property Taxes: Kansans who own their homes pay a median property tax rate of $1,330 per $100,000 of assessed home value.

For details on other state taxes, see the Kansas State Tax Guide (opens in new tab).

8. Illinois Sales Tax

Overall Rating for Middle-Class Families: Least tax-friendly

State Sales Tax: 6.25% state levy. Localities can add as much as 4.75%, and the average combined rate is 8.73%, according to the Tax Foundation. Food and prescription drugs are taxed at only 1% by the state. Clothing and motor vehicles are fully taxed.

(Note: The state tax on groceries is suspended from July 1, 2022, to June 30, 2023.)

Income Tax Range: There is a flat rate of 4.95% of federal adjusted gross income after modifications.

Property Taxes: For homeowners in Illinois, the median property tax rate is $2,073 per $100,000 of assessed home value – the second highest in our round-up.

For details on other state taxes, see the Illinois State Tax Guide (opens in new tab).

7. California Sales Tax

Overall Rating for Middle-Class Families: Most tax-friendly

State Sales Tax: 7.25% state levy. Localities can add as much as 2.5%, and the average combined rate is 8.82%, according to the Tax Foundation. Groceries and prescription drugs are exempt from these taxes, but clothing and motor vehicles are taxed.

Income Tax Range: Low: 1% (on up to $20,198 of taxable income for married joint filers and up to $10,099 for those filing individually). High: 13.3% (on more than $1,354,550 for married joint filers and $1 million for those filing individually).

Property Taxes: If you're planning to buy a home in the Golden State, the median property tax rate is $707 per $100,000 of assessed home value.

For details on other state taxes, see the California State Tax Guide (opens in new tab).

6. Oklahoma Sales Tax

Overall Rating for Middle-Class Families: Not tax-friendly

State Sales Tax: 4.5% state levy. Localities can add as much as 7%, and the average combined rate is 8.99%, according to the Tax Foundation. Prescription drugs are exempt and motor vehicles are taxed at a rate of 1.25% (a 3.25% excise tax also applies). Grocery items and clothing are taxable at 4.5%, plus local taxes.

Income Tax Range: Low: 0.25% (on up to $1,000 of taxable income for single filers and up to $2,000 for married joint filers). High: 4.75% (on taxable income over $7,200 for single filers and over $12,200 for married joint filers).

Property Taxes: For Oklahomans who own a home, the median property tax rate is $845 per $100,000 of assessed home value.

For details on other state taxes, see the Oklahoma State Tax Guide (opens in new tab).

5. Alabama Sales Tax

Overall Rating for Middle-Class Families: Mixed tax picture

State Sales Tax: 4% state levy. Localities can add as much as 7.5% to that, and the average combined rate is 9.24%, according to the Tax Foundation. Prescription drugs are exempt. Groceries and clothing are fully taxable, while motor vehicles are taxed at a reduced rate of 2% (additional local taxes may apply).

Income Tax Range: Low: 2% (on up to $1,000 of taxable income for married joint filers and up to $500 for all others). High: 5% (on more than $6,000 of taxable income for married joint filers and more than $3,000 for all others).

Some Alabama municipalities also impose occupational taxes on salaries and wages.

Property Taxes: In Alabama, the median property tax rate is $390 per $100,000 of assessed home value – the second-lowest on our nationwide list.

For details on other state taxes, see the Alabama State Tax Guide (opens in new tab).

4. Washington Sales Tax

Overall Rating for Middle-Class Families: Most tax-friendly

State Sales Tax: 6.5% state levy. Municipalities can add up to 4% to that, with the average combined rate at 9.29%, according to the Tax Foundation. Grocery items and prescription drugs are exempt. Clothing is taxable, as are motor vehicles. However, there’s an additional 0.3% tax on sales of motor vehicles.

Income Tax Range: Washington has no state income tax. [Note that, beginning in 2022, the state is set to impose a 7% tax on the sale or exchange of certain long-term capital assets if the profits exceed $250,000 annually. However, the constitutionality of the Washington capital gains tax is being challenged in the courts. A lower court has ruled the tax is unconstitutional, but the Washington Supreme Court has put the lower-court ruling on hold until it can address the matter.]

Property Taxes: Home buyers in the Evergreen State can expect to pay a median property tax rate of $836 per $100,000 of assessed home value.

For details on other state taxes, see the Washington State Tax Guide (opens in new tab).

3. Arkansas Sales Tax

Overall Rating for Middle-Class Families: Mixed tax picture

State Sales Tax: 6.5% state levy. Localities can add as much as 6.125%, and the average combined rate is 9.47%, according to the Tax Foundation. Prescription drugs are exempt. Grocery items are taxed at 0.125% (additional local taxes may apply). Motor vehicles are taxed if the purchase price is $4,000 or more (7% tax rate in Texarkana). However, the rate on sales of used motor vehicles priced between $4,000 and $10,000 is only 3.5%. Clothing is taxed at the standard rate.

Income Tax Range: Low: 2% (on taxable income of $5,000 to $9,999 for taxpayers with net income of $84,500 or less and on the first $4,300 of taxable income for taxpayers with net income greater than $84,500). High: 5.5% (on taxable income of $39,700 to $84,500 for taxpayers with net income of $84,500 or less and on taxable income over $8,500 for taxpayers with net income greater than $84,500).

Beginning in 2023, the top rate is reduced to 5.3%. If no funds are transferred from the state's Catastrophic Reserve Fund by certain dates, the top rate will drop again to 5.1% for 2024 and to 4.9% for 2025 and thereafter.

Property Taxes: For homeowners in the Natural State, the median property tax rate is $572 per $100,000 of assessed home value.

For details on other state taxes, see the Arkansas State Tax Guide (opens in new tab).

2. Tennessee Sales Tax

Overall Rating for Middle-Class Families: Most tax-friendly

State Sales Tax: 7% state levy. There's also an additional state tax of 2.75% on sales of single items that applies to the portion of the sales price from $1,600 to $3,200. Localities can add up to 2.75%, with an average combined rate of 9.547%, according to the Tax Foundation. Groceries are taxed at 4% by the state, in addition to any additional local taxes. Clothing is taxed at the standard rate. Motor vehicles are taxed at the basic 7% rate, plus the additional 2.75% on purchases between $1,600 and $3,200. There's no tax on prescription drugs.

Income Tax Range: There's no state income tax in Tennessee.

Property Taxes: In Tennessee, the median property tax rate is $560 per $100,000 of assessed home value.

For details on other state taxes, see the Tennessee State Tax Guide (opens in new tab).

1. Louisiana Sales Tax

Overall Rating for Middle-Class Families: Tax-friendly

State Sales Tax: 4.45% state levy. Localities can add as much as 7%, and the average combined rate is 9.55%, according to the Tax Foundation. Groceries and prescription drugs are exempt from the state's sales tax, but localities may tax these. Clothing and motor vehicles are taxable.

Income Tax Range: Low: 1.85% (on $12,500 or less of taxable income for individuals, $25,000 for joint filers). High: 4.25% (on more than $50,000 of taxable income, $100,000 for joint filers).

Each personal income tax rate will be reduced beginning April 1, 2024, and each April 1 thereafter through 2034, if the prior fiscal year's actual individual income tax collections exceed a certain amount.

Property Taxes: The median property tax rate in Louisiana is $552 per $100,000 of assessed home value, which is the tied for the 12th-lowest rate in the country.

For details on other state taxes, see the Louisiana State Tax Guide (opens in new tab).