MONEY
Sales taxes
Where sales tax is the highest and lowest in the US
![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. The report used a population-weighted average of local sales taxes as of Jan. 1, 2019 to compare the average local rate of each state. In New Jersey, the average local tax is -0.03 percent because businesses in Salem County are exempt from collecting state sales taxes.](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/gettyimages-902932518.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
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. The report used a population-weighted average of local sales taxes as of Jan. 1, 2019 to compare the average local rate of each state. In New Jersey, the average local tax is -0.03 percent because businesses in Salem County are exempt from collecting state sales taxes.
Shapecharge / Getty Images![1. Tennessee • Combined sales tax rate: 9.5 percent • State sales tax rate: 7 percent • Avg. local sales tax: 2.5 percent • Cost of living: 9.8 percent less than the national average (11th lowest) • Personal income per capita: $47,134 (17th lowest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/247WallSt.com-247WS-530430-imageforentry1-lvp.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
1. Tennessee
• Combined sales tax rate: 9.5 percent
• State sales tax rate: 7 percent
• Avg. local sales tax: 2.5 percent
• Cost of living: 9.8 percent less than the national average (11th lowest)
• Personal income per capita: $47,134 (17th lowest)
SeanPavonePhoto / Getty Images• Combined sales tax rate: 9.5 percent
• State sales tax rate: 7 percent
• Avg. local sales tax: 2.5 percent
• Cost of living: 9.8 percent less than the national average (11th lowest)
• Personal income per capita: $47,134 (17th lowest)
![2. Louisiana • Combined sales tax rate: 9.5 percent • State sales tax rate: 4.5 percent • Avg. local sales tax: 5 percent • Cost of living: 9.6 percent less than the national average (14th lowest) • Personal income per capita: $45,449 (10th lowest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/imageforentry35-sqk.jpg?width=660&height=371&fit=crop&format=pjpg&auto=webp)
2. Louisiana
• Combined sales tax rate: 9.5 percent
• State sales tax rate: 4.5 percent
• Avg. local sales tax: 5 percent
• Cost of living: 9.6 percent less than the national average (14th lowest)
• Personal income per capita: $45,449 (10th lowest)
Pedrosz / Flickr• Combined sales tax rate: 9.5 percent
• State sales tax rate: 4.5 percent
• Avg. local sales tax: 5 percent
• Cost of living: 9.6 percent less than the national average (14th lowest)
• Personal income per capita: $45,449 (10th lowest)
![3. Arkansas • Combined sales tax rate: 9.4 percent • State sales tax rate: 6.5 percent • Avg. local sales tax: 2.9 percent • Cost of living: 13.1 percent less than the national average (3rd lowest) • Personal income per capita: $42,373 (5th lowest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/imageforentry4-ptr2bi7fbj.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
3. Arkansas
• Combined sales tax rate: 9.4 percent
• State sales tax rate: 6.5 percent
• Avg. local sales tax: 2.9 percent
• Cost of living: 13.1 percent less than the national average (3rd lowest)
• Personal income per capita: $42,373 (5th lowest)
Davel5957 / Getty Images• Combined sales tax rate: 9.4 percent
• State sales tax rate: 6.5 percent
• Avg. local sales tax: 2.9 percent
• Cost of living: 13.1 percent less than the national average (3rd lowest)
• Personal income per capita: $42,373 (5th lowest)
![4. Washington • Combined sales tax rate: 9.2 percent • State sales tax rate: 6.5 percent • Avg. local sales tax: 2.7 percent • Cost of living: 5.5 percent greater than the national average (9th highest) • Personal income per capita: $61,085 (8th highest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/seattle-king-county-washington-e1454016963715.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
4. Washington
• Combined sales tax rate: 9.2 percent
• State sales tax rate: 6.5 percent
• Avg. local sales tax: 2.7 percent
• Cost of living: 5.5 percent greater than the national average (9th highest)
• Personal income per capita: $61,085 (8th highest)
Thinkstock• Combined sales tax rate: 9.2 percent
• State sales tax rate: 6.5 percent
• Avg. local sales tax: 2.7 percent
• Cost of living: 5.5 percent greater than the national average (9th highest)
• Personal income per capita: $61,085 (8th highest)
![5. Alabama • Combined sales tax rate: 9.1 percent • State sales tax rate: 4 percent • Avg. local sales tax: 5.1 percent • Cost of living: 13.4 percent less than the national average (2nd lowest) • Personal income per capita: $42,380 (6th lowest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/247WallSt.com-247WS-530430-imageforentry5-3bj.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
5. Alabama
• Combined sales tax rate: 9.1 percent
• State sales tax rate: 4 percent
• Avg. local sales tax: 5.1 percent
• Cost of living: 13.4 percent less than the national average (2nd lowest)
• Personal income per capita: $42,380 (6th lowest)
Allard1 / Getty Images• Combined sales tax rate: 9.1 percent
• State sales tax rate: 4 percent
• Avg. local sales tax: 5.1 percent
• Cost of living: 13.4 percent less than the national average (2nd lowest)
• Personal income per capita: $42,380 (6th lowest)
![6. Oklahoma • Combined sales tax rate: 8.9 percent • State sales tax rate: 4.5 percent • Avg. local sales tax: 4.4 percent • Cost of living: 11.0 percent less than the national average (7th lowest) • Personal income per capita: $46,178 (14th lowest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/imageforentry14-uz3.jpg?width=660&height=371&fit=crop&format=pjpg&auto=webp)
6. Oklahoma
• Combined sales tax rate: 8.9 percent
• State sales tax rate: 4.5 percent
• Avg. local sales tax: 4.4 percent
• Cost of living: 11.0 percent less than the national average (7th lowest)
• Personal income per capita: $46,178 (14th lowest)
Majestic_Aerials / Getty Images• Combined sales tax rate: 8.9 percent
• State sales tax rate: 4.5 percent
• Avg. local sales tax: 4.4 percent
• Cost of living: 11.0 percent less than the national average (7th lowest)
• Personal income per capita: $46,178 (14th lowest)
![7. Illinois • Combined sales tax rate: 8.7 percent • State sales tax rate: 6.3 percent • Avg. local sales tax: 2.5 percent • Cost of living: 1.1 percent less than the national average (18th highest) • Personal income per capita: $56,850 (13th highest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/247WallSt.com-247WS-530430-imageforentry7-eo0.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
7. Illinois
• Combined sales tax rate: 8.7 percent
• State sales tax rate: 6.3 percent
• Avg. local sales tax: 2.5 percent
• Cost of living: 1.1 percent less than the national average (18th highest)
• Personal income per capita: $56,850 (13th highest)
Marchello74 / Getty Images• Combined sales tax rate: 8.7 percent
• State sales tax rate: 6.3 percent
• Avg. local sales tax: 2.5 percent
• Cost of living: 1.1 percent less than the national average (18th highest)
• Personal income per capita: $56,850 (13th highest)
![8. Kansas • Combined sales tax rate: 8.7 percent • State sales tax rate: 6.5 percent • Avg. local sales tax: 2.2 percent • Cost of living: 9.5 percent less than the national average (16th lowest) • Personal income per capita: $50,121 (23rd highest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/247WallSt.com-247WS-530430-imageforentry1110.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
8. Kansas
• Combined sales tax rate: 8.7 percent
• State sales tax rate: 6.5 percent
• Avg. local sales tax: 2.2 percent
• Cost of living: 9.5 percent less than the national average (16th lowest)
• Personal income per capita: $50,121 (23rd highest)
RudyBalasko / Getty Images• Combined sales tax rate: 8.7 percent
• State sales tax rate: 6.5 percent
• Avg. local sales tax: 2.2 percent
• Cost of living: 9.5 percent less than the national average (16th lowest)
• Personal income per capita: $50,121 (23rd highest)
![9. California • Combined sales tax rate: 8.6 percent • State sales tax rate: 7.3 percent • Avg. local sales tax: 1.3 percent • Cost of living: 14.4 percent greater than the national average (3rd highest) • Personal income per capita: $62,572 (6th highest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/imageforentry29-f0w.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
9. California
• Combined sales tax rate: 8.6 percent
• State sales tax rate: 7.3 percent
• Avg. local sales tax: 1.3 percent
• Cost of living: 14.4 percent greater than the national average (3rd highest)
• Personal income per capita: $62,572 (6th highest)
Choness / Getty Images• Combined sales tax rate: 8.6 percent
• State sales tax rate: 7.3 percent
• Avg. local sales tax: 1.3 percent
• Cost of living: 14.4 percent greater than the national average (3rd highest)
• Personal income per capita: $62,572 (6th highest)
![10. New York • Combined sales tax rate: 8.5 percent • State sales tax rate: 4 percent • Avg. local sales tax: 4.5 percent • Cost of living: 15.6 percent greater than the national average (2nd highest) • Personal income per capita: $67,859 (3rd highest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/imageforentry37-bjz.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
10. New York
• Combined sales tax rate: 8.5 percent
• State sales tax rate: 4 percent
• Avg. local sales tax: 4.5 percent
• Cost of living: 15.6 percent greater than the national average (2nd highest)
• Personal income per capita: $67,859 (3rd highest)
Spyarm / Getty Images• Combined sales tax rate: 8.5 percent
• State sales tax rate: 4 percent
• Avg. local sales tax: 4.5 percent
• Cost of living: 15.6 percent greater than the national average (2nd highest)
• Personal income per capita: $67,859 (3rd highest)
![11. Arizona • Combined sales tax rate: 8.4 percent • State sales tax rate: 5.6 percent • Avg. local sales tax: 2.8 percent • Cost of living: 4.1 percent less than the national average (25th lowest) • Personal income per capita: $43,847 (9th lowest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/imageforentry19-5im.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
11. Arizona
• Combined sales tax rate: 8.4 percent
• State sales tax rate: 5.6 percent
• Avg. local sales tax: 2.8 percent
• Cost of living: 4.1 percent less than the national average (25th lowest)
• Personal income per capita: $43,847 (9th lowest)
Dszc / Getty Images• Combined sales tax rate: 8.4 percent
• State sales tax rate: 5.6 percent
• Avg. local sales tax: 2.8 percent
• Cost of living: 4.1 percent less than the national average (25th lowest)
• Personal income per capita: $43,847 (9th lowest)
![12. Texas • Combined sales tax rate: 8.2 percent • State sales tax rate: 6.3 percent • Avg. local sales tax: 1.9 percent • Cost of living: 3.1 percent less than the national average (24th highest) • Personal income per capita: $49,245 (24th lowest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/imageforentry20-vfp.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
12. Texas
• Combined sales tax rate: 8.2 percent
• State sales tax rate: 6.3 percent
• Avg. local sales tax: 1.9 percent
• Cost of living: 3.1 percent less than the national average (24th highest)
• Personal income per capita: $49,245 (24th lowest)
Sean Pavone / Getty Images• Combined sales tax rate: 8.2 percent
• State sales tax rate: 6.3 percent
• Avg. local sales tax: 1.9 percent
• Cost of living: 3.1 percent less than the national average (24th highest)
• Personal income per capita: $49,245 (24th lowest)
![13. Nevada • Combined sales tax rate: 8.1 percent • State sales tax rate: 6.9 percent • Avg. local sales tax: 1.3 percent • Cost of living: 2.6 percent less than the national average (22nd highest) • Personal income per capita: $48,006 (20th lowest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/imageforentry13-ywr.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
13. Nevada
• Combined sales tax rate: 8.1 percent
• State sales tax rate: 6.9 percent
• Avg. local sales tax: 1.3 percent
• Cost of living: 2.6 percent less than the national average (22nd highest)
• Personal income per capita: $48,006 (20th lowest)
Photoquest7 / Getty Images• Combined sales tax rate: 8.1 percent
• State sales tax rate: 6.9 percent
• Avg. local sales tax: 1.3 percent
• Cost of living: 2.6 percent less than the national average (22nd highest)
• Personal income per capita: $48,006 (20th lowest)
![14. Missouri • Combined sales tax rate: 8.1 percent • State sales tax rate: 4.2 percent • Avg. local sales tax: 3.9 percent • Cost of living: 10.5 percent less than the national average (9th lowest) • Personal income per capita: $46,703 (16th lowest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/imageforentry14-416.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
14. Missouri
• Combined sales tax rate: 8.1 percent
• State sales tax rate: 4.2 percent
• Avg. local sales tax: 3.9 percent
• Cost of living: 10.5 percent less than the national average (9th lowest)
• Personal income per capita: $46,703 (16th lowest)
F11photo / Getty Images• Combined sales tax rate: 8.1 percent
• State sales tax rate: 4.2 percent
• Avg. local sales tax: 3.9 percent
• Cost of living: 10.5 percent less than the national average (9th lowest)
• Personal income per capita: $46,703 (16th lowest)
![15. New Mexico • Combined sales tax rate: 7.8 percent • State sales tax rate: 5.1 percent • Avg. local sales tax: 2.7 percent • Cost of living: 6.4 percent less than the national average (23rd lowest) • Personal income per capita: $41,313 (3rd lowest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/new-mexico-welcome-sign-e1449678747282.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
15. New Mexico
• Combined sales tax rate: 7.8 percent
• State sales tax rate: 5.1 percent
• Avg. local sales tax: 2.7 percent
• Cost of living: 6.4 percent less than the national average (23rd lowest)
• Personal income per capita: $41,313 (3rd lowest)
Thinkstock• Combined sales tax rate: 7.8 percent
• State sales tax rate: 5.1 percent
• Avg. local sales tax: 2.7 percent
• Cost of living: 6.4 percent less than the national average (23rd lowest)
• Personal income per capita: $41,313 (3rd lowest)
![16. Colorado • Combined sales tax rate: 7.6 percent • State sales tax rate: 2.9 percent • Avg. local sales tax: 4.7 percent • Cost of living: 3 percent greater than the national average (11th highest) • Personal income per capita: $57,079 (11th highest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/imageforentry24-xjw.jpg?width=660&height=371&fit=crop&format=pjpg&auto=webp)
16. Colorado
• Combined sales tax rate: 7.6 percent
• State sales tax rate: 2.9 percent
• Avg. local sales tax: 4.7 percent
• Cost of living: 3 percent greater than the national average (11th highest)
• Personal income per capita: $57,079 (11th highest)
Nick1803 / Getty Images• Combined sales tax rate: 7.6 percent
• State sales tax rate: 2.9 percent
• Avg. local sales tax: 4.7 percent
• Cost of living: 3 percent greater than the national average (11th highest)
• Personal income per capita: $57,079 (11th highest)
![17. Minnesota • Combined sales tax rate: 7.4 percent • State sales tax rate: 6.9 percent • Avg. local sales tax: 0.6 percent • Cost of living: 2.5 percent less than the national average (21st highest) • Personal income per capita: $56,280 (14th highest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/imageforentry13-yvb.jpg?width=660&height=371&fit=crop&format=pjpg&auto=webp)
17. Minnesota
• Combined sales tax rate: 7.4 percent
• State sales tax rate: 6.9 percent
• Avg. local sales tax: 0.6 percent
• Cost of living: 2.5 percent less than the national average (21st highest)
• Personal income per capita: $56,280 (14th highest)
Gian Lorenzo Ferretti Photography / Getty Images• Combined sales tax rate: 7.4 percent
• State sales tax rate: 6.9 percent
• Avg. local sales tax: 0.6 percent
• Cost of living: 2.5 percent less than the national average (21st highest)
• Personal income per capita: $56,280 (14th highest)
![18. South Carolina • Combined sales tax rate: 7.4 percent • State sales tax rate: 6 percent • Avg. local sales tax: 1.4 percent • Cost of living: 9.7 percent less than the national average (13th lowest) • Personal income per capita: $42,726 (7th lowest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/247WallSt.com-247WS-530430-imageforentry9-qog.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
18. South Carolina
• Combined sales tax rate: 7.4 percent
• State sales tax rate: 6 percent
• Avg. local sales tax: 1.4 percent
• Cost of living: 9.7 percent less than the national average (13th lowest)
• Personal income per capita: $42,726 (7th lowest)
SeanPavonePhoto / Getty Images• Combined sales tax rate: 7.4 percent
• State sales tax rate: 6 percent
• Avg. local sales tax: 1.4 percent
• Cost of living: 9.7 percent less than the national average (13th lowest)
• Personal income per capita: $42,726 (7th lowest)
![19. Georgia • Combined sales tax rate: 7.3 percent • State sales tax rate: 4.0 percent • Avg. local sales tax: 3.3 percent • Cost of living: 7.9 percent less than the national average (19th lowest) • Personal income per capita: $45,624 (12th lowest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/imageforentry24-imh.jpg?width=660&height=371&fit=crop&format=pjpg&auto=webp)
19. Georgia
• Combined sales tax rate: 7.3 percent
• State sales tax rate: 4.0 percent
• Avg. local sales tax: 3.3 percent
• Cost of living: 7.9 percent less than the national average (19th lowest)
• Personal income per capita: $45,624 (12th lowest)
Sean Pavone / Getty Images• Combined sales tax rate: 7.3 percent
• State sales tax rate: 4.0 percent
• Avg. local sales tax: 3.3 percent
• Cost of living: 7.9 percent less than the national average (19th lowest)
• Personal income per capita: $45,624 (12th lowest)
![20. Ohio • Combined sales tax rate: 7.2 percent • State sales tax rate: 5.8 percent • Avg. local sales tax: 1.4 percent • Cost of living: 10.7 percent less than the national average (8th lowest) • Personal income per capita: $48,230 (22nd lowest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/imageforentry20-zx1.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
20. Ohio
• Combined sales tax rate: 7.2 percent
• State sales tax rate: 5.8 percent
• Avg. local sales tax: 1.4 percent
• Cost of living: 10.7 percent less than the national average (8th lowest)
• Personal income per capita: $48,230 (22nd lowest)
Aceshot / Getty Images• Combined sales tax rate: 7.2 percent
• State sales tax rate: 5.8 percent
• Avg. local sales tax: 1.4 percent
• Cost of living: 10.7 percent less than the national average (8th lowest)
• Personal income per capita: $48,230 (22nd lowest)
![21. Mississippi • Combined sales tax rate: 7.1 percent • State sales tax rate: 7 percent • Avg. local sales tax: 0.1 percent • Cost of living: 13.6 percent less than the national average (the lowest) • Personal income per capita: $37,990 (the lowest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/imageforentry21-sdb.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
21. Mississippi
• Combined sales tax rate: 7.1 percent
• State sales tax rate: 7 percent
• Avg. local sales tax: 0.1 percent
• Cost of living: 13.6 percent less than the national average (the lowest)
• Personal income per capita: $37,990 (the lowest)
SeanPavonePhoto / Getty Images• Combined sales tax rate: 7.1 percent
• State sales tax rate: 7 percent
• Avg. local sales tax: 0.1 percent
• Cost of living: 13.6 percent less than the national average (the lowest)
• Personal income per capita: $37,990 (the lowest)
![22. Florida • Combined sales tax rate: 7.1 percent • State sales tax rate: 6 percent • Avg. local sales tax: 1.1 percent • Cost of living: 0.3 percent less than the national average (16th highest) • Personal income per capita: $49,258 (25th lowest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/imageforentry36-ome.jpg?width=660&height=371&fit=crop&format=pjpg&auto=webp)
22. Florida
• Combined sales tax rate: 7.1 percent
• State sales tax rate: 6 percent
• Avg. local sales tax: 1.1 percent
• Cost of living: 0.3 percent less than the national average (16th highest)
• Personal income per capita: $49,258 (25th lowest)
Arrangements-Photography / Getty Images• Combined sales tax rate: 7.1 percent
• State sales tax rate: 6 percent
• Avg. local sales tax: 1.1 percent
• Cost of living: 0.3 percent less than the national average (16th highest)
• Personal income per capita: $49,258 (25th lowest)
![23. Rhode Island • Combined sales tax rate: 7 percent • State sales tax rate: 7 percent • Avg. local sales tax: 0 percent • Cost of living: 0.4 percent less than the national average (17th highest) • Personal income per capita: $54,736 (16th highest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/imageforentry24-ddb.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
23. Rhode Island
• Combined sales tax rate: 7 percent
• State sales tax rate: 7 percent
• Avg. local sales tax: 0 percent
• Cost of living: 0.4 percent less than the national average (17th highest)
• Personal income per capita: $54,736 (16th highest)
SeanPavonePhoto / Getty Images• Combined sales tax rate: 7 percent
• State sales tax rate: 7 percent
• Avg. local sales tax: 0 percent
• Cost of living: 0.4 percent less than the national average (17th highest)
• Personal income per capita: $54,736 (16th highest)
![24. Indiana • Combined sales tax rate: 7 percent • State sales tax rate: 7 percent • Avg. local sales tax: 0 percent • Cost of living: 9.7 percent less than the national average (13th lowest) • Personal income per capita: $46,589 (15th lowest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/imageforentry27-bej.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
24. Indiana
• Combined sales tax rate: 7 percent
• State sales tax rate: 7 percent
• Avg. local sales tax: 0 percent
• Cost of living: 9.7 percent less than the national average (13th lowest)
• Personal income per capita: $46,589 (15th lowest)
F11photo / Getty Images• Combined sales tax rate: 7 percent
• State sales tax rate: 7 percent
• Avg. local sales tax: 0 percent
• Cost of living: 9.7 percent less than the national average (13th lowest)
• Personal income per capita: $46,589 (15th lowest)
![25. North Carolina • Combined sales tax rate: 7 percent • State sales tax rate: 4.8 percent • Avg. local sales tax: 2.2 percent • Cost of living: 9.1 percent less than the national average (17th lowest) • Personal income per capita: $45,909 (13th lowest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/imageforentry25-8sk.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
25. North Carolina
• Combined sales tax rate: 7 percent
• State sales tax rate: 4.8 percent
• Avg. local sales tax: 2.2 percent
• Cost of living: 9.1 percent less than the national average (17th lowest)
• Personal income per capita: $45,909 (13th lowest)
Sean Pavone / Getty Images• Combined sales tax rate: 7 percent
• State sales tax rate: 4.8 percent
• Avg. local sales tax: 2.2 percent
• Cost of living: 9.1 percent less than the national average (17th lowest)
• Personal income per capita: $45,909 (13th lowest)
![26. Utah • Combined sales tax rate: 6.9 percent • State sales tax rate: 6 percent • Avg. local sales tax: 1 percent • Cost of living: 2.7 percent less than the national average (23rd highest) • Personal income per capita: $45,457 (11th lowest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/salt-lake-city-utah1-e1450711719869.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
26. Utah
• Combined sales tax rate: 6.9 percent
• State sales tax rate: 6 percent
• Avg. local sales tax: 1 percent
• Cost of living: 2.7 percent less than the national average (23rd highest)
• Personal income per capita: $45,457 (11th lowest)
Thinkstock• Combined sales tax rate: 6.9 percent
• State sales tax rate: 6 percent
• Avg. local sales tax: 1 percent
• Cost of living: 2.7 percent less than the national average (23rd highest)
• Personal income per capita: $45,457 (11th lowest)
![27. North Dakota • Combined sales tax rate: 6.9 percent • State sales tax rate: 5 percent • Avg. local sales tax: 1.8 percent • Cost of living: 8.5 percent less than the national average (18th lowest) • Personal income per capita: $54,735 (17th highest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/imageforentry27-jce.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
27. North Dakota
• Combined sales tax rate: 6.9 percent
• State sales tax rate: 5 percent
• Avg. local sales tax: 1.8 percent
• Cost of living: 8.5 percent less than the national average (18th lowest)
• Personal income per capita: $54,735 (17th highest)
ChrisBoswell / Getty Images• Combined sales tax rate: 6.9 percent
• State sales tax rate: 5 percent
• Avg. local sales tax: 1.8 percent
• Cost of living: 8.5 percent less than the national average (18th lowest)
• Personal income per capita: $54,735 (17th highest)
![28. Nebraska • Combined sales tax rate: 6.9 percent • State sales tax rate: 5.5 percent • Avg. local sales tax: 1.4 percent • Cost of living: 9.5 percent less than the national average (16th lowest) • Personal income per capita: $52,000 (20th highest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/247WallSt.com-247WS-530430-imageforentry94.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
28. Nebraska
• Combined sales tax rate: 6.9 percent
• State sales tax rate: 5.5 percent
• Avg. local sales tax: 1.4 percent
• Cost of living: 9.5 percent less than the national average (16th lowest)
• Personal income per capita: $52,000 (20th highest)
F1monaco31 / Getty Images• Combined sales tax rate: 6.9 percent
• State sales tax rate: 5.5 percent
• Avg. local sales tax: 1.4 percent
• Cost of living: 9.5 percent less than the national average (16th lowest)
• Personal income per capita: $52,000 (20th highest)
![29. Iowa • Combined sales tax rate: 6.8 percent • State sales tax rate: 6 percent • Avg. local sales tax: 0.8 percent • Cost of living: 9.8 percent less than the national average (11th lowest) • Personal income per capita: $48,743 (23rd lowest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/imageforentry46-o1i.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
29. Iowa
• Combined sales tax rate: 6.8 percent
• State sales tax rate: 6 percent
• Avg. local sales tax: 0.8 percent
• Cost of living: 9.8 percent less than the national average (11th lowest)
• Personal income per capita: $48,743 (23rd lowest)
Dirkhansen / Flickr• Combined sales tax rate: 6.8 percent
• State sales tax rate: 6 percent
• Avg. local sales tax: 0.8 percent
• Cost of living: 9.8 percent less than the national average (11th lowest)
• Personal income per capita: $48,743 (23rd lowest)
![30. New Jersey • Combined sales tax rate: 6.6 percent • State sales tax rate: 6.6 percent • Avg. local sales tax: -0.03 percent* • Cost of living: 13.2 percent greater than the national average (4th highest) • Personal income per capita: $66,956 (4th highest) (*In New Jersey, the average local tax is -0.03 percent because businesses in Salem County are exempt from collecting state sales taxes.)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/247WallSt.com-247WS-530430-imageforentry8-qte.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
30. New Jersey
• Combined sales tax rate: 6.6 percent
• State sales tax rate: 6.6 percent
• Avg. local sales tax: -0.03 percent*
• Cost of living: 13.2 percent greater than the national average (4th highest)
• Personal income per capita: $66,956 (4th highest) (*In New Jersey, the average local tax is -0.03 percent because businesses in Salem County are exempt from collecting state sales taxes.)
SeanPavonePhoto / Getty Images• Combined sales tax rate: 6.6 percent
• State sales tax rate: 6.6 percent
• Avg. local sales tax: -0.03 percent*
• Cost of living: 13.2 percent greater than the national average (4th highest)
• Personal income per capita: $66,956 (4th highest) (*In New Jersey, the average local tax is -0.03 percent because businesses in Salem County are exempt from collecting state sales taxes.)
![31. South Dakota • Combined sales tax rate: 6.4 percent • State sales tax rate: 4.5 percent • Avg. local sales tax: 1.9 percent • Cost of living: 11.7 percent less than the national average (6th lowest) • Personal income per capita: $49,980 (24th highest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/imageforentry13-c76.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
31. South Dakota
• Combined sales tax rate: 6.4 percent
• State sales tax rate: 4.5 percent
• Avg. local sales tax: 1.9 percent
• Cost of living: 11.7 percent less than the national average (6th lowest)
• Personal income per capita: $49,980 (24th highest)
EunikaSopotnicka / Getty Images• Combined sales tax rate: 6.4 percent
• State sales tax rate: 4.5 percent
• Avg. local sales tax: 1.9 percent
• Cost of living: 11.7 percent less than the national average (6th lowest)
• Personal income per capita: $49,980 (24th highest)
![32. West Virginia • Combined sales tax rate: 6.4 percent • State sales tax rate: 6 percent • Avg. local sales tax: 0.4 percent • Cost of living: 12.4 percent less than the national average (4th lowest) • Personal income per capita: $40,389 (2nd lowest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/imageforentry32-mec.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
32. West Virginia
• Combined sales tax rate: 6.4 percent
• State sales tax rate: 6 percent
• Avg. local sales tax: 0.4 percent
• Cost of living: 12.4 percent less than the national average (4th lowest)
• Personal income per capita: $40,389 (2nd lowest)
DenisTangneyJr / Getty Images• Combined sales tax rate: 6.4 percent
• State sales tax rate: 6 percent
• Avg. local sales tax: 0.4 percent
• Cost of living: 12.4 percent less than the national average (4th lowest)
• Personal income per capita: $40,389 (2nd lowest)
![33. Connecticut • Combined sales tax rate: 6.4 percent • State sales tax rate: 6.4 percent • Avg. local sales tax: 0 percent • Cost of living: 8.7 percent greater than the national average (6th highest) • Personal income per capita: $74,076 (the highest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/247WallSt.com-247WS-530430-imageforentry290.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
33. Connecticut
• Combined sales tax rate: 6.4 percent
• State sales tax rate: 6.4 percent
• Avg. local sales tax: 0 percent
• Cost of living: 8.7 percent greater than the national average (6th highest)
• Personal income per capita: $74,076 (the highest)
SeanPavonePhoto / Getty Images• Combined sales tax rate: 6.4 percent
• State sales tax rate: 6.4 percent
• Avg. local sales tax: 0 percent
• Cost of living: 8.7 percent greater than the national average (6th highest)
• Personal income per capita: $74,076 (the highest)
![34. Pennsylvania • Combined sales tax rate: 6.3 percent • State sales tax rate: 6 percent • Avg. local sales tax: 0.3 percent • Cost of living: 1.6 percent less than the national average (19th highest) • Personal income per capita: $55,412 (15th highest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/imageforentry36-pbt.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
34. Pennsylvania
• Combined sales tax rate: 6.3 percent
• State sales tax rate: 6 percent
• Avg. local sales tax: 0.3 percent
• Cost of living: 1.6 percent less than the national average (19th highest)
• Personal income per capita: $55,412 (15th highest)
F11photo / Getty Images• Combined sales tax rate: 6.3 percent
• State sales tax rate: 6 percent
• Avg. local sales tax: 0.3 percent
• Cost of living: 1.6 percent less than the national average (19th highest)
• Personal income per capita: $55,412 (15th highest)
![35. Massachusetts • Combined sales tax rate: 6.3 percent • State sales tax rate: 6.3 percent • Avg. local sales tax: 0 percent • Cost of living: 7.8 percent greater than the national average (7th highest) • Personal income per capita: $70,410 (2nd highest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/imageforentry35-yq1.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
35. Massachusetts
• Combined sales tax rate: 6.3 percent
• State sales tax rate: 6.3 percent
• Avg. local sales tax: 0 percent
• Cost of living: 7.8 percent greater than the national average (7th highest)
• Personal income per capita: $70,410 (2nd highest)
Sean Pavone / Getty Images• Combined sales tax rate: 6.3 percent
• State sales tax rate: 6.3 percent
• Avg. local sales tax: 0 percent
• Cost of living: 7.8 percent greater than the national average (7th highest)
• Personal income per capita: $70,410 (2nd highest)
![36. Vermont • Combined sales tax rate: 6.2 percent • State sales tax rate: 6 percent • Avg. local sales tax: 0.2 percent • Cost of living: 1.6 percent greater than the national average (13th highest) • Personal income per capita: $54,110 (19th highest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/imageforentry48-vmd.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
36. Vermont
• Combined sales tax rate: 6.2 percent
• State sales tax rate: 6 percent
• Avg. local sales tax: 0.2 percent
• Cost of living: 1.6 percent greater than the national average (13th highest)
• Personal income per capita: $54,110 (19th highest)
SeanPavonePhoto / Getty Images• Combined sales tax rate: 6.2 percent
• State sales tax rate: 6 percent
• Avg. local sales tax: 0.2 percent
• Cost of living: 1.6 percent greater than the national average (13th highest)
• Personal income per capita: $54,110 (19th highest)
![37. Idaho • Combined sales tax rate: 6 percent • State sales tax rate: 6 percent • Avg. local sales tax: 0 percent • Cost of living: 7 percent less than the national average (21st lowest) • Personal income per capita: $43,155 (8th lowest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/imageforentry37-um0.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
37. Idaho
• Combined sales tax rate: 6 percent
• State sales tax rate: 6 percent
• Avg. local sales tax: 0 percent
• Cost of living: 7 percent less than the national average (21st lowest)
• Personal income per capita: $43,155 (8th lowest)
Vkbhat / Getty Images• Combined sales tax rate: 6 percent
• State sales tax rate: 6 percent
• Avg. local sales tax: 0 percent
• Cost of living: 7 percent less than the national average (21st lowest)
• Personal income per capita: $43,155 (8th lowest)
![38. Maryland • Combined sales tax rate: 6 percent • State sales tax rate: 6.0 percent • Avg. local sales tax: 0 percent • Cost of living: 9.5 percent greater than the national average (5th highest) • Personal income per capita: $62,860 (5th highest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/imageforentry30-afw.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
38. Maryland
• Combined sales tax rate: 6 percent
• State sales tax rate: 6.0 percent
• Avg. local sales tax: 0 percent
• Cost of living: 9.5 percent greater than the national average (5th highest)
• Personal income per capita: $62,860 (5th highest)
Sean Pavone / Getty Images• Combined sales tax rate: 6 percent
• State sales tax rate: 6.0 percent
• Avg. local sales tax: 0 percent
• Cost of living: 9.5 percent greater than the national average (5th highest)
• Personal income per capita: $62,860 (5th highest)
![39. Michigan • Combined sales tax rate: 6 percent • State sales tax rate: 6 percent • Avg. local sales tax: 0 percent • Cost of living: 6.7 percent less than the national average (22nd lowest) • Personal income per capita: $47,810 (19th lowest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/247WallSt.com-247WS-530430-imageforentry2-rys.jpg?width=660&height=371&fit=crop&format=pjpg&auto=webp)
39. Michigan
• Combined sales tax rate: 6 percent
• State sales tax rate: 6 percent
• Avg. local sales tax: 0 percent
• Cost of living: 6.7 percent less than the national average (22nd lowest)
• Personal income per capita: $47,810 (19th lowest)
Davel5957 / Getty Images• Combined sales tax rate: 6 percent
• State sales tax rate: 6 percent
• Avg. local sales tax: 0 percent
• Cost of living: 6.7 percent less than the national average (22nd lowest)
• Personal income per capita: $47,810 (19th lowest)
![40. Kentucky • Combined sales tax rate: 6 percent • State sales tax rate: 6 percent • Avg. local sales tax: 0 percent • Cost of living: 12.2 percent less than the national average (5th lowest) • Personal income per capita: $41,889 (4th lowest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/imageforentry38-1w9.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
40. Kentucky
• Combined sales tax rate: 6 percent
• State sales tax rate: 6 percent
• Avg. local sales tax: 0 percent
• Cost of living: 12.2 percent less than the national average (5th lowest)
• Personal income per capita: $41,889 (4th lowest)
Alexeys / Getty Images• Combined sales tax rate: 6 percent
• State sales tax rate: 6 percent
• Avg. local sales tax: 0 percent
• Cost of living: 12.2 percent less than the national average (5th lowest)
• Personal income per capita: $41,889 (4th lowest)
![41. Virginia • Combined sales tax rate: 5.7 percent • State sales tax rate: 5.3 percent • Avg. local sales tax: 0.4 percent • Cost of living: 2.3 percent greater than the national average (12th highest) • Personal income per capita: $56,950 (12th highest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/imageforentry20-usb.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
41. Virginia
• Combined sales tax rate: 5.7 percent
• State sales tax rate: 5.3 percent
• Avg. local sales tax: 0.4 percent
• Cost of living: 2.3 percent greater than the national average (12th highest)
• Personal income per capita: $56,950 (12th highest)
SeanPavonePhoto / Getty Images• Combined sales tax rate: 5.7 percent
• State sales tax rate: 5.3 percent
• Avg. local sales tax: 0.4 percent
• Cost of living: 2.3 percent greater than the national average (12th highest)
• Personal income per capita: $56,950 (12th highest)
![42. Maine • Combined sales tax rate: 5.5 percent • State sales tax rate: 5.5 percent • Avg. local sales tax: 0 percent • Cost of living: 1.6 percent less than the national average (19th highest) • Personal income per capita: $48,198 (21st lowest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/imageforentry42-bxg.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
42. Maine
• Combined sales tax rate: 5.5 percent
• State sales tax rate: 5.5 percent
• Avg. local sales tax: 0 percent
• Cost of living: 1.6 percent less than the national average (19th highest)
• Personal income per capita: $48,198 (21st lowest)
SeanPavonePhoto / Getty Images• Combined sales tax rate: 5.5 percent
• State sales tax rate: 5.5 percent
• Avg. local sales tax: 0 percent
• Cost of living: 1.6 percent less than the national average (19th highest)
• Personal income per capita: $48,198 (21st lowest)
![43. Wisconsin • Combined sales tax rate: 5.4 percent • State sales tax rate: 5 percent • Avg. local sales tax: 0.4 percent • Cost of living: 7.2 percent less than the national average (20th lowest) • Personal income per capita: $50,753 (22nd highest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/imageforentry23-7yh.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
43. Wisconsin
• Combined sales tax rate: 5.4 percent
• State sales tax rate: 5 percent
• Avg. local sales tax: 0.4 percent
• Cost of living: 7.2 percent less than the national average (20th lowest)
• Personal income per capita: $50,753 (22nd highest)
Ron_Thomas / Getty Images• Combined sales tax rate: 5.4 percent
• State sales tax rate: 5 percent
• Avg. local sales tax: 0.4 percent
• Cost of living: 7.2 percent less than the national average (20th lowest)
• Personal income per capita: $50,753 (22nd highest)
![44. Wyoming • Combined sales tax rate: 5.4 percent • State sales tax rate: 4 percent • Avg. local sales tax: 1.4 percent • Cost of living: 3.3 percent less than the national average (25th highest) • Personal income per capita: $60,553 (9th highest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/imageforentry44-71q.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
44. Wyoming
• Combined sales tax rate: 5.4 percent
• State sales tax rate: 4 percent
• Avg. local sales tax: 1.4 percent
• Cost of living: 3.3 percent less than the national average (25th highest)
• Personal income per capita: $60,553 (9th highest)
Aoldman / Getty Images• Combined sales tax rate: 5.4 percent
• State sales tax rate: 4 percent
• Avg. local sales tax: 1.4 percent
• Cost of living: 3.3 percent less than the national average (25th highest)
• Personal income per capita: $60,553 (9th highest)
![45. Hawaii • Combined sales tax rate: 4.4 percent • State sales tax rate: 4 percent • Avg. local sales tax: 0.4 percent • Cost of living: 18.4 percent greater than the national average (the highest) • Personal income per capita: $54,411 (18th highest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/247WallSt.com-247WS-530430-honolulu-hawaii.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
45. Hawaii
• Combined sales tax rate: 4.4 percent
• State sales tax rate: 4 percent
• Avg. local sales tax: 0.4 percent
• Cost of living: 18.4 percent greater than the national average (the highest)
• Personal income per capita: $54,411 (18th highest)
Maximkabb / IStock• Combined sales tax rate: 4.4 percent
• State sales tax rate: 4 percent
• Avg. local sales tax: 0.4 percent
• Cost of living: 18.4 percent greater than the national average (the highest)
• Personal income per capita: $54,411 (18th highest)
![46. Alaska • Combined sales tax rate: 1.4 percent • State sales tax rate: 0 percent • Avg. local sales tax: 1.4 percent • Cost of living: 5.4 percent greater than the national average (10th highest) • Personal income per capita: $59,647 (10th highest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/imageforentry31-tgw.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
46. Alaska
• Combined sales tax rate: 1.4 percent
• State sales tax rate: 0 percent
• Avg. local sales tax: 1.4 percent
• Cost of living: 5.4 percent greater than the national average (10th highest)
• Personal income per capita: $59,647 (10th highest)
Sorincolac / Getty Images• Combined sales tax rate: 1.4 percent
• State sales tax rate: 0 percent
• Avg. local sales tax: 1.4 percent
• Cost of living: 5.4 percent greater than the national average (10th highest)
• Personal income per capita: $59,647 (10th highest)
![47. New Hampshire • Combined sales tax rate: 0 percent • State sales tax rate: 0 percent • Avg. local sales tax: 0 percent • Cost of living: 5.9 percent greater than the national average (8th highest) • Personal income per capita: $61,856 (7th highest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/imageforentry49-a1y.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
47. New Hampshire
• Combined sales tax rate: 0 percent
• State sales tax rate: 0 percent
• Avg. local sales tax: 0 percent
• Cost of living: 5.9 percent greater than the national average (8th highest)
• Personal income per capita: $61,856 (7th highest)
SeanPavonePhoto / Getty Images• Combined sales tax rate: 0 percent
• State sales tax rate: 0 percent
• Avg. local sales tax: 0 percent
• Cost of living: 5.9 percent greater than the national average (8th highest)
• Personal income per capita: $61,856 (7th highest)
![48. Delaware • Combined sales tax rate: 0 percent • State sales tax rate: 0 percent • Avg. local sales tax: 0 percent • Cost of living: 0.2 percent greater than the national average (14th highest) • Personal income per capita: $51,069 (21st highest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/imageforentry25-7fs.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
48. Delaware
• Combined sales tax rate: 0 percent
• State sales tax rate: 0 percent
• Avg. local sales tax: 0 percent
• Cost of living: 0.2 percent greater than the national average (14th highest)
• Personal income per capita: $51,069 (21st highest)
DenisTangneyJr / Getty Images• Combined sales tax rate: 0 percent
• State sales tax rate: 0 percent
• Avg. local sales tax: 0 percent
• Cost of living: 0.2 percent greater than the national average (14th highest)
• Personal income per capita: $51,069 (21st highest)
![49. Oregon • Combined sales tax rate: 0 percent • State sales tax rate: 0 percent • Avg. local sales tax: 0 percent • Cost of living: 0.2 percent less than the national average (15th highest) • Personal income per capita: $49,948 (25th highest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/portland-oregon-e1452179255558.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
49. Oregon
• Combined sales tax rate: 0 percent
• State sales tax rate: 0 percent
• Avg. local sales tax: 0 percent
• Cost of living: 0.2 percent less than the national average (15th highest)
• Personal income per capita: $49,948 (25th highest)
Thinkstock• Combined sales tax rate: 0 percent
• State sales tax rate: 0 percent
• Avg. local sales tax: 0 percent
• Cost of living: 0.2 percent less than the national average (15th highest)
• Personal income per capita: $49,948 (25th highest)
![50. Montana • Combined sales tax rate: 0 percent • State sales tax rate: 0 percent • Avg. local sales tax: 0 percent • Cost of living: 5.9 percent less than the national average (24th lowest) • Personal income per capita: $47,196 (18th lowest)](https://cdn.statically.io/img/www.usatoday.com/gcdn/media/2019/02/25/USATODAY/usatsports/247WallSt.com-247WS-530430-livingston-montana.jpg?width=660&height=372&fit=crop&format=pjpg&auto=webp)
50. Montana
• Combined sales tax rate: 0 percent
• State sales tax rate: 0 percent
• Avg. local sales tax: 0 percent
• Cost of living: 5.9 percent less than the national average (24th lowest)
• Personal income per capita: $47,196 (18th lowest)
Nick Fox / Shutterstock.com• Combined sales tax rate: 0 percent
• State sales tax rate: 0 percent
• Avg. local sales tax: 0 percent
• Cost of living: 5.9 percent less than the national average (24th lowest)
• Personal income per capita: $47,196 (18th lowest)
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