销售税
销售税是政府对销售商品和服务征收的税。联邦不需要缴纳销售税。此外，一些州（除亚利桑那州外的所有州）可通过州法规豁免不缴纳销售税。但是并非所有州政府都需要申请豁免证书。征收方式通常是您的企业代表政府向您的客户征收销售税然后由您的企业定期报销售税还给政府。如果你的公司同时在不同的州有营业的nexus,通常指您在不同的州有人工，办公地点或者销售额达到每个州规定的数额，您就得同时缴纳这些州的销售税。
以下是对不同州的销售税率、排名和平均当地销售税率的快速回顾
| 2021 年州和地方销售税率 | ||||||
| 州 | State Sales Tax Rate | Rank | Avg. Local Sales Tax Rate (a) | Combined Sales Tax Rate | Rank | Max Local Sales Tax Rate |
| Alabama | 4.00% | 40 | 5.22% | 9.22% | 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 | 3.01% | 9.51% | 3 | 5.125% |
| California (b) | 7.25% | 1 | 1.43% | 8.68% | 9 | 2.50% |
| Colorado | 2.90% | 45 | 4.82% | 7.72% | 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% | 6.00% | (38) | 0.00% |
| Florida | 6.00% | 17 | 1.08% | 7.08% | 22 | 2.50% |
| Georgia | 4.00% | 40 | 3.32% | 7.32% | 19 | 4.90% |
| Hawaii (c) | 4.00% | 40 | 0.44% | 4.44% | 45 | 0.50% |
| Idaho | 6.00% | 17 | 0.03% | 6.03% | 37 | 3.00% |
| Illinois | 6.25% | 13 | 2.57% | 8.82% | 7 | 9.75% |
| 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 | 2.19% | 8.69% | 8 | 4.00% |
| Kentucky | 6.00% | 17 | 0.00% | 6.00% | 38 | 0.00% |
| Louisiana | 4.45% | 38 | 5.07% | 9.52% | 2 | 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 | 0.59% | 7.46% | 17 | 2.00% |
| Mississippi | 7.00% | 2 | 0.07% | 7.07% | 23 | 1.00% |
| Missouri | 4.225% | 39 | 4.03% | 8.25% | 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% | 7.83% | 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 | 1.48% | 7.23% | 20 | 2.25% |
| Oklahoma | 4.50% | 36 | 4.45% | 8.95% | 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 | 1.46% | 7.46% | 18 | 3.00% |
| South Dakota (c) | 4.50% | 36 | 1.90% | 6.40% | 32 | 4.50% |
| Tennessee | 7.00% | 2 | 2.55% | 9.55% | 1 | 2.75% |
| Texas | 6.25% | 13 | 1.94% | 8.19% | 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 | 0.43% | 5.73% | 41 | 0.70% |
| Washington | 6.50% | 9 | 2.73% | 9.23% | 4 | 4.00% |
| West Virginia | 6.00% | 17 | 0.50% | 6.50% | 31 | 1.00% |
| Wisconsin | 5.00% | 33 | 0.43% | 5.43% | 43 | 1.75% |
| Wyoming | 4.00% | 40 | 1.33% | 5.33% | 44 | 2.00% |
