US Sales Tax & Excise Tax Calculator
Calculate sales tax and excise taxes across all US states instantly. This comprehensive calculator supports sales tax for all 50 states (0% to 10.12% combined rates), excise taxes on fuel (federal 18.3¢ gasoline / 24.3¢ diesel), alcohol, cigarettes, and 20+ product categories. Updated with the latest 2025 tax rates from state tax authorities and the federal government.
Sales Tax Calculator
Excise Tax Calculator
Combined Sales & Excise Tax Calculator
Your Tax Calculation Results
Detailed Tax Breakdown
| Description | Amount (USD $) |
|---|
Understanding US Indirect Taxes
Indirect taxes in the United States include sales tax (collected at state and local level) and excise tax (collected on specific products at federal and state levels). Sales tax is the most common form of indirect tax, applied to most retail purchases. Excise taxes are selective consumption taxes on specific products like fuel, alcohol, and tobacco. Together, these taxes generate hundreds of billions in revenue annually and significantly affect consumer purchasing decisions.
Sales Tax: 0-10.12%
Varies by state and locality. No federal sales tax. Lowest states: Delaware, Montana, New Hampshire, Oregon (0%). Highest combined: Louisiana (10.12%).
Federal Excise: Varies
Fuel: $0.184/gal (gas), $0.244/gal (diesel). Cigarettes: $1.0066/pack. Spirits, beer, wine vary by product type and proof.
State Excise: $0.20-$0.68
Fuel taxes vary significantly by state. California leads at $0.6799/gallon. Combined with federal creates total tax of $0.86-$0.92 per gallon.
Tax-Exempt Items
Groceries (most states), prescription medications, medical devices, agricultural supplies. Some states exempt certain items like clothing.
Sales Tax Rates by State 2025
US sales tax varies dramatically from state to state. Five states (Delaware, Montana, New Hampshire, Oregon, and Alaska) have no statewide sales tax. Several states like Colorado (2.9%) and Tennessee (7.0%) represent the lowest and highest state rates. However, local sales taxes can significantly increase the total tax burden. For example, California's statewide rate is 7.25%, but local additions can push combined rates to 16.75% in some jurisdictions.
| State Category | State Rate | Example |
|---|---|---|
| No State Tax (5 States) | 0.00% | Delaware, Montana, New Hampshire, Oregon, Alaska |
| Lowest Rates | 2.90% - 4.00% | Colorado (2.9%), Alabama (4.0%), Georgia (4.0%) |
| Average Rates | 5.50% - 6.50% | Maine (5.5%), Michigan (6.0%), Illinois (6.25%) |
| Highest Rates | 7.00% - 7.25% | Indiana (7.0%), California (7.25%), Tennessee (7.0%) |
| With Local Taxes | Up to 16.75% | California combined (7.25% + local 9.5%) |
Federal Excise Tax Rates 2025
Federal excise taxes are levied on specific products deemed harmful or discretionary. Motor fuel excise taxes are among the largest revenue generators, currently at 18.3 cents per gallon for gasoline and 24.3 cents per gallon for diesel. These rates have remained fixed since 1993 (adjusted only for inflation in certain formulas). Excise taxes on alcohol, tobacco, and other products vary significantly based on product type and proof or weight.
| Product Category | Federal Excise Tax Rate | Tax Base |
|---|---|---|
| Motor Gasoline | $0.184 per gallon | Per gallon of fuel sold |
| Diesel Fuel | $0.244 per gallon | Per gallon of fuel sold |
| Kerosene | $0.244 per gallon | Per gallon of fuel sold |
| Distilled Spirits | $13.50 per proof gallon | Based on alcohol proof and volume |
| Wine (Still) | $1.07 per gallon | Per gallon of wine produced/imported |
| Wine (Sparkling) | $3.30 per gallon | Per gallon of sparkling wine |
| Beer | $18.00 per barrel (31 gallons) | Per barrel produced/imported |
| Cigarettes | $1.0066 per pack (20 cigarettes) | Per pack of cigarettes |
| Large Cigars | $0.11 - $0.20+ | Per cigar sold |
| Smokeless Tobacco | $0.50 per pound | Per pound of smokeless tobacco |
| Pipe Tobacco | $2.8311 per pound | Per pound of pipe tobacco |
| Aircraft Fuel | 4.3 cents per gallon | Per gallon for non-commercial use |
| Firearms & Ammunition | 11% | Percentage of sales price |
| Fishing Equipment | 10-11% | Percentage of sales price |
| Tires | 12% | Percentage of sales price |
How to Calculate Sales Tax
Basic Sales Tax Formula
Sales Tax Calculation
Example Calculation
Suppose you purchase a laptop for $1,000 in Los Angeles, California:
- Purchase Price: $1,000.00
- State Sales Tax Rate: 7.25%
- Local Sales Tax Rate: 2.25% (Los Angeles)
- Combined Rate: 9.50%
- Sales Tax Amount: $1,000 × 0.095 = $95.00
- Total Price: $1,000 + $95 = $1,095.00
How to Calculate Excise Tax
Fuel Excise Tax Formula
Fuel Excise Tax Calculation
Example: Gasoline Excise Tax
You purchase 15 gallons of gasoline in California:
- Gallons Purchased: 15
- Federal Excise Tax Rate: $0.184/gallon
- California State Rate: $0.6799/gallon
- Federal Excise Tax: 15 × $0.184 = $2.76
- State Excise Tax: 15 × $0.6799 = $10.20
- Total Excise Tax: $2.76 + $10.20 = $12.96
Alcohol & Tobacco Excise Tax
Tax-Exempt Items and Food Exemptions
Many states exempt certain items from sales tax, most commonly unprepared food for home consumption (groceries). However, prepared food, restaurant meals, and heated foods typically remain subject to sales tax. Some states also exempt prescription medications, medical devices, and medical supplies. Exemption rules vary significantly by state, and many states have specific rules about what qualifies as tax-exempt.
| Item Category | Tax Status | Notes |
|---|---|---|
| Unprepared Groceries | Generally Tax-Exempt | Most states exempt. Food for home consumption, not prepared. |
| Prepared Food/Restaurants | Taxable | Food purchased to consume on-premises or hot foods generally taxable. |
| Prescription Medications | Generally Tax-Exempt | Most states exempt. Over-the-counter medications often taxable. |
| Medical Devices | Varies by State | Some states exempt; definitions vary (wheelchairs, prosthetics, etc.) |
| Clothing | Varies by State | Few states exempt. New York, Pennsylvania, and others exempt clothing under certain prices. |
| Government Property | Tax-Exempt | Government purchases generally exempt. |
| Non-Profit Organizations | Often Tax-Exempt | Qualified non-profits may have exemptions (requirements vary). |
Recent Sales Tax Changes 2025
Several states made significant sales tax changes effective January 1, 2025. Louisiana increased its statewide rate to 5% and expanded the tax to include digital goods (audiobooks, apps, games). Kansas reduced its rate on unprepared food from 2% to 0%. Nevada exempted diapers (both adult and children's) from sales tax. Alaska eliminated its 200-transaction economic nexus threshold affecting remote sellers. Illinois implemented destination-based sourcing for out-of-state sellers, requiring use tax calculations based on delivery addresses.
Related Tax Calculators
Frequently Asked Questions (FAQs)
Official Sources and References
- Avalara - 2025 US Sales Tax Rates by State
- Taxually - Sales Tax by State 2025 Updates
- Sales Tax Institute - State Sales Tax Rates
- Kansas Data - State and Local Sales Tax Rates
- Stripe - States with Highest Sales Tax Rates
- EIA - Federal Motor Fuel Excise Taxes
- ComplyIQ - State Gasoline Excise Tax Rates 2025
- IRS - Sales Tax Deduction Calculator
Disclaimer: This calculator provides estimates based on current 2025 tax rates. Sales tax rates and exemptions vary significantly by state, locality, and product category. Local rates can change frequently, and special jurisdictions may have different rates. Excise tax rates are subject to federal and state legislation changes. For accurate tax information specific to your location and purchases, consult state tax authorities or tax professionals.