Sales Tax on a $100 Purchase (US State-by-State)
Quick answer: Sales tax on a $100 purchase ranges from $0 to about $10.25 depending on your state and city. The US average is about $7 (7% combined rate).
How to calculate sales tax in one step
Total = Pre-tax × (1 + Tax rate ÷ 100)
For a $100 purchase with an 8% rate:
- Tax: $100 × 0.08 = $8
- Total: $100 × 1.08 = $108
US state sales tax rates on a $100 purchase
State rate only (cities and counties add 1–4% on top in many places):
| State | Rate | Tax on $100 | Total |
|---|---|---|---|
| Alaska, Delaware, Montana, New Hampshire, Oregon | 0% | $0.00 | $100.00 |
| Colorado | 2.90% | $2.90 | $102.90 |
| Alabama, Georgia, Hawaii, New York (state) | 4.00% | $4.00 | $104.00 |
| Wyoming | 4.00% | $4.00 | $104.00 |
| Missouri, North Carolina, North Dakota, Oklahoma, South Dakota | 4.50% | $4.50 | $104.50 |
| Florida, Pennsylvania, Maryland, Michigan, Ohio | 6.00% | $6.00 | $106.00 |
| Connecticut, New Jersey | 6.35% | $6.35 | $106.35 |
| Illinois, Massachusetts, Texas, Vermont, Washington | 6.25–6.50% | $6.25–6.50 | $106.25–106.50 |
| Arkansas, Indiana, Mississippi, Rhode Island, Tennessee | 7.00% | $7.00 | $107.00 |
| California (state only) | 7.25% | $7.25 | $107.25 |
Adding city + county taxes — the real rate you'll pay
The state rate is rarely what you pay at checkout. Cities and counties add their own portion:
- Los Angeles, CA: 9.5% combined (7.25% state + 2.25% LA County). Tax on $100 = $9.50
- Chicago, IL: 10.25% combined. Tax on $100 = $10.25
- New York, NY: 8.875% combined (4% state + 4.5% city + 0.375% MCTD). Tax on $100 = $8.88
- Memphis, TN: 9.75% combined. Tax on $100 = $9.75
- Seattle, WA: 10.35% combined. Tax on $100 = $10.35
- Denver, CO: 8.81% combined. Tax on $100 = $8.81
Items often exempt from sales tax
What's actually taxed varies by state, but common exemptions include:
- Unprepared groceries (most states exempt; some tax at a reduced rate)
- Prescription medications (nearly always exempt)
- Clothing under a threshold (Pennsylvania, Minnesota, New Jersey — all clothing; Massachusetts under $175; New York under $110)
- Most services (haircuts, lawn care — varies widely by state)
- Newspapers and some periodicals
So a $100 grocery run in California might generate $0 in tax, while a $100 restaurant meal in the same city generates $9.50.
The reverse: I paid $107.25 total — what was the pre-tax price?
If you have the total and the tax rate but not the pre-tax price:
For $107.25 paid at a 7.25% tax rate: $107.25 ÷ 1.0725 = $100.00 pre-tax, $7.25 tax. See our reverse sales tax calculation post for more.
Online purchases and sales tax
Since the 2018 South Dakota v. Wayfair Supreme Court ruling, online retailers must collect sales tax in any state where they have "economic nexus" (a threshold of sales or transactions). For major retailers like Amazon, that's essentially all 45 states with sales tax. The rate applied is based on your shipping address, not the retailer's location.
Frequently asked questions
How do I find my exact local sales tax rate?
Your state's Department of Revenue website is the official source. Or check Avalara's free sales tax lookup tool by ZIP code — they aggregate state + county + city + special-district rates.
Why is sales tax sometimes $0 in Oregon but $10 in Tennessee on the same $100 purchase?
Different state revenue models. Oregon has a higher state income tax to make up for the missing sales tax. Tennessee has no state income tax, so it relies more heavily on sales tax. Each state balances differently.
Are tips taxed?
No. Tips at restaurants are not subject to sales tax — they go directly to the server as income. Tax is calculated on the food and drinks subtotal, not on the tip. For more, see our tip calculation guide.
What if I'm buying from out of state?
You're charged sales tax based on the delivery destination, not the origin. If you live in Oregon (0% tax) and order from a California seller, you pay $0 tax. If you live in California and order from Oregon, you pay California's rate. Some states also require you to self-report and pay "use tax" on untaxed purchases — though enforcement varies.
Calculate any state's sales tax instantly
The sales tax calculator handles both directions — add tax to a pre-tax price, or extract tax from a total — at any rate. For international VAT/GST, see our GST calculator. For percentage math more generally, the main percentage calculator is the fastest.