Understanding Sales Tax in the United States
Sales tax in the United States is a consumption tax imposed by state and local governments on the sale of goods and certain services. Unlike VAT used in most other countries, US sales tax is collected only at the final point of sale. The complexity arises from the fact that there is no federal sales tax — instead, 45 states plus DC impose their own rates, and thousands of local jurisdictions add additional taxes. Combined rates can range from 0% in states like Oregon to over 10% in parts of Louisiana, Tennessee, and Washington.
Key Sales Tax Concepts
Nexus & Tax Obligation
A business must collect sales tax in any state where it has nexus — a significant presence such as a physical location, employees, or exceeding economic thresholds (typically $100K in sales or 200 transactions per year under the South Dakota v. Wayfair ruling).
Tax-Exempt Items
Many states exempt essentials from sales tax. Common exemptions include groceries, prescription medications, and clothing. Each state maintains its own list of exempt categories.
Use Tax
When you purchase items from out-of-state sellers who do not collect sales tax, you are generally required to pay use tax at your local rate on online purchases and mail orders.