美国50个州的销售税税率排名(由低至高)

截止2018年,美国各州的销售税税率如下,不包含华盛顿 DC。

(50). Delaware 特拉华(免税州)

  • 综合销售税率: 0.0%
  • 州销售税:0.0% (tied–the lowest)
  • 地方销售税(平均):0.0% (tied–13th lowest)
  • 生活成本:0.4% more than nat’l avg. (14th highest)
  • 人均收入:$42,917 (22nd lowest)

(49). Montana 蒙大拿(免税州)

  • 综合销售税率: 0.0%
  • 州销售税:0.0% (tied–the lowest)
  • 地方销售税(平均):0.0% (tied–13th lowest)
  • 生活成本:-5.2% less than nat’l avg. (24th lowest)
  • 人均收入:$40,985 (16th lowest)

(48). New Hampshire 新罕布什尔(免税州)

  • 综合销售税率: 0.0%
  • 州销售税:0.0% (tied–the lowest)
  • 地方销售税(平均):0.0% (tied–13th lowest)
  • 生活成本:5.0% more than nat’l avg. (9th highest)
  • 人均收入:$47,530 (11th highest)

(47). Oregon 俄勒冈(免税州)

  • 综合销售税率: 0.0%
  • 州销售税:0.0% (tied–the lowest)
  • 地方销售税(平均):0.0% (tied–13th lowest)
  • 生活成本:-0.8% less than nat’l avg. (17th highest)
  • 人均收入:$40,881 (15th lowest)

(46). Alaska 阿拉斯加(免税州但有地税)

  • 综合销售税率: 1.8%
  • 州销售税:0.0% (tied–the lowest)
  • 地方销售税(平均):1.8% (19th highest)
  • 生活成本:5.6% more than nat’l avg. (8th highest)
  • 人均收入:$48,973 (7th highest)

(45). Hawaii 夏威夷

  • 综合销售税率: 4.3%
  • 州销售税:4.0% (tied–7th lowest)
  • 地方销售税(平均):0.4% (19th lowest)
  • 生活成本:18.8% more than nat’l avg. (the highest)
  • 人均收入:$37,634 (5th lowest)

(44). Wisconsin 威斯康辛

  • 综合销售税率: 5.4%
  • 州销售税:5.0% (tied–16th lowest)
  • 地方销售税(平均):0.4% (21st lowest)
  • 生活成本:-6.9% less than nat’l avg. (20th lowest)
  • 人均收入:$45,151 (21st highest)

(43). Wyoming 怀俄明

  • 综合销售税率: 5.5%
  • 州销售税:4.0% (tied–7th lowest)
  • 地方销售税(平均):1.5% (20th highest)
  • 生活成本:-3.8% less than nat’l avg. (25th highest)
  • 人均收入:$53,512 (4th highest)

(42). Maine 缅因

  • 综合销售税率: 5.5%
  • 州销售税:5.5% (tied–21st lowest)
  • 地方销售税(平均):0.0% (tied–13th lowest)
  • 生活成本:-2.0% less than nat’l avg. (19th highest)
  • 人均收入:$39,998 (10th lowest)

(41). Virginia 维吉尼亚

  • 综合销售税率: 5.6%
  • 州销售税:5.3% (20th lowest)
  • 地方销售税(平均):0.3% (17th lowest)
  • 生活成本:2.5% more than nat’l avg. (12th highest)
  • 人均收入:$46,582 (14th highest)

(40). Kentucky 肯塔基

  • 综合销售税率: 6.0%
  • 州销售税:6.0% (tied–25th highest)
  • 地方销售税(平均):0.0% (tied–13th lowest)
  • 生活成本:-11.4% less than nat’l avg. (5th lowest)
  • 人均收入:$39,743 (9th lowest)

(39). Maryland 马里兰

  • 综合销售税率: 6.0%
  • 州销售税:6.0% (tied–25th highest)
  • 地方销售税(平均):0.0% (tied–13th lowest)
  • 生活成本:9.6% more than nat’l avg. (5th highest)
  • 人均收入:$46,969 (12th highest)

(38). Michigan 密歇根

  • 综合销售税率: 6.0%
  • 州销售税:6.0% (tied–25th highest)
  • 地方销售税(平均):0.0% (tied–13th lowest)
  • 生活成本:-6.5% less than nat’l avg. (22nd lowest)
  • 人均收入:$42,173 (19th lowest)

(37). Idaho 爱达荷

  • 综合销售税率: 6.0%
  • 州销售税:6.0% (tied–25th highest)
  • 地方销售税(平均):0.0% (14th lowest)
  • 生活成本:-6.6% less than nat’l avg. (21st lowest)
  • 人均收入:$38,074 (7th lowest)

(36). Vermont 佛蒙特

  • 综合销售税率: 6.2%
  • 州销售税:6.0% (tied–25th highest)
  • 地方销售税(平均):0.2% (16th lowest)
  • 生活成本:1.6% more than nat’l avg. (13th highest)
  • 人均收入:$44,019 (25th lowest)

(35). Massachusetts 麻马萨诸塞

  • 综合销售税率: 6.3%
  • 州销售税:6.3% (tied–15th highest)
  • 地方销售税(平均):0.0% (tied–13th lowest)
  • 生活成本:6.9% more than nat’l avg. (7th highest)
  • 人均收入:$53,782 (3rd highest)

(34). Pennsylvania 宾夕法尼亚

  • 综合销售税率: 6.3%
  • 州销售税:6.0% (tied–25th highest)
  • 地方销售税(平均):0.3% (18th lowest)
  • 生活成本:-2.1% less than nat’l avg. (21st highest)
  • 人均收入:$46,537 (15th highest)

(33). Connecticut 康涅狄格

  • 综合销售税率: 6.4%
  • 州销售税:6.4% (12th highest)
  • 地方销售税(平均):0.0% (tied–13th lowest)
  • 生活成本:8.7% more than nat’l avg. (6th highest)
  • 人均收入:$57,520 (the highest)

(32). West Virginia 西弗吉尼亚

  • 综合销售税率: 6.4%
  • 州销售税:6.0% (tied–25th highest)
  • 地方销售税(平均):0.4% (20th lowest)
  • 生活成本:-11.1% less than nat’l avg. (6th lowest)
  • 人均收入:$37,622 (4th lowest)

(31). South Dakota 南达科它

  • 综合销售税率: 6.4%
  • 州销售税:4.5% (tied–13th lowest)
  • 地方销售税(平均):1.9% (17th highest)
  • 生活成本:-11.8% less than nat’l avg. (4th lowest)
  • 人均收入:$49,463 (6th highest)

(30). New Jersey 新泽西

  • 综合销售税率: 6.6%
  • 州销售税:6.6% (8th highest)
  • 地方销售税(平均):0.0% (the lowest)
  • 生活成本:13.4% more than nat’l avg. (3rd highest)
  • 人均收入:$48,590 (8th highest)

(29). Utah 犹它

  • 综合销售税率: 6.8%
  • 州销售税:6.0% (25th lowest)
  • 地方销售税(平均):0.8% (25th lowest)
  • 生活成本:-3.0% less than nat’l avg. (23rd highest)
  • 人均收入:$37,435 (3rd lowest)

(28). Florida 佛罗里达

  • 综合销售税率: 6.8%
  • 州销售税:6.0% (tied–25th highest)
  • 地方销售税(平均):0.8% (24th lowest)
  • 生活成本:-0.5% less than nat’l avg. (16th highest)
  • 人均收入:$41,781 (18th lowest)

(27). Iowa 爱荷华

  • 综合销售税率: 6.8%
  • 州销售税:6.0% (tied–25th highest)
  • 地方销售税(平均):0.8% (24th lowest)
  • 生活成本:-9.7% less than nat’l avg. (12th lowest)
  • 人均收入:$46,359 (17th highest)

(26). North Dakota 北达科它

  • 综合销售税率: 6.8%
  • 州销售税:5.0% (tied–16th lowest)
  • 地方销售税(平均):1.8% (18th highest)
  • 生活成本:-7.7% less than nat’l avg. (18th lowest)
  • 人均收入:$54,997 (2nd highest)

(25). Nebraska 內布拉斯加

  • 综合销售税率: 6.9%
  • 州销售税:5.5% (tied–21st lowest)
  • 地方销售税(平均):1.4% (22nd highest)
  • 生活成本:-9.4% less than nat’l avg. (15th lowest)
  • 人均收入:$50,054 (5th highest)

(24). North Carolina 北卡罗来纳

  • 综合销售税率: 7.0%
  • 州销售税:4.8% (15th lowest)
  • 地方销售税(平均):2.2% (14th highest)
  • 生活成本:-8.8% less than nat’l avg. (17th lowest)
  • 人均收入:$41,532 (17th lowest)

(23). Indiana 印第安那

  • 综合销售税率: 7.0%
  • 州销售税:7.0% (tied–5th highest)
  • 地方销售税(平均):0.0% (tied–13th lowest)
  • 生活成本:-9.3% less than nat’l avg. (16th lowest)
  • 人均收入:$42,197 (20th lowest)

(22). Rhode Island 罗德岛

  • 综合销售税率: 7.0%
  • 州销售税:7.0% (tied–5th highest)
  • 地方销售税(平均):0.0% (tied–13th lowest)
  • 生活成本:-1.3% less than nat’l avg. (18th highest)
  • 人均收入:$46,119 (19th highest)

(21). Mississippi 密西西比

  • 综合销售税率: 7.1%
  • 州销售税:7.0% (tied–5th highest)
  • 地方销售税(平均):0.1% (15th lowest)
  • 生活成本:-13.8% less than nat’l avg. (the lowest)
  • 人均收入:$36,889 (2nd lowest)

(20). Georgia 乔治亚

  • 综合销售税率: 7.2%
  • 州销售税:4.0% (tied–7th lowest)
  • 地方销售税(平均):3.2% (7th highest)
  • 生活成本:-7.4% less than nat’l avg. (19th lowest)
  • 人均收入:$40,540 (13th lowest)

(19). Ohio 俄亥俄

  • 综合销售税率: 7.2%
  • 州销售税:5.8% (24th lowest)
  • 地方销售税(平均):1.4% (21st highest)
  • 生活成本:-10.8% less than nat’l avg. (7th lowest)
  • 人均收入:$44,943 (22nd highest)

(18). South Carolina 南卡来纳

  • 综合销售税率: 7.4%
  • 州销售税:6.0% (tied–25th highest)
  • 地方销售税(平均):1.4% (23rd highest)
  • 生活成本:-9.7% less than nat’l avg. (12th lowest)
  • 人均收入:$39,308 (8th lowest)

(17). Minnesota 明尼苏达

  • 综合销售税率: 7.4%
  • 州销售税:6.9% (6th highest)
  • 地方销售税(平均):0.6% (22nd lowest)
  • 生活成本:-2.6% less than nat’l avg. (22nd highest)
  • 人均收入:$48,052 (9th highest)

(16). Colorado 克罗拉多州

  • 综合销售税率: 7.5%
  • 州销售税:2.9% (6th lowest)
  • 地方销售税(平均):4.6% (3rd highest)
  • 生活成本:3.2% more than nat’l avg. (11th highest)
  • 人均收入:$46,016 (20th highest)

(15). New Mexico 新墨西哥州

  • 综合销售税率: 7.7%
  • 州销售税:5.1% (19th lowest)
  • 地方销售税(平均):2.5% (11th highest)
  • 生活成本:-5.6% less than nat’l avg. (23rd lowest)
  • 人均收入:$36,814 (the lowest)

(14). Missouri 密苏里

  • 综合销售税率: 8.0%
  • 州销售税:4.2% (12th lowest)
  • 地方销售税(平均):3.8% (6th highest)
  • 生活成本:-10.7% less than nat’l avg. (8th lowest)
  • 人均收入:$43,444 (24th lowest)

(13). Nevada 内华达

  • 综合销售税率: 8.1%
  • 州销售税:6.9% (7th highest)
  • 地方销售税(平均):1.3% (tied–24th highest)
  • 生活成本:-2.0% less than nat’l avg. (19th highest)
  • 人均收入:$40,242 (11th lowest)

(12). Texas 德克萨斯

  • 综合销售税率: 8.2%
  • 州销售税:6.3% (tied–15th highest)
  • 地方销售税(平均):1.9% (16th highest)
  • 生活成本:-3.2% less than nat’l avg. (24th highest)
  • 人均收入:$44,269 (24th highest)

(11). Arizona 亚利桑那

  • 综合销售税率: 8.3%
  • 州销售税:5.6% (23rd lowest)
  • 地方销售税(平均):2.7% (9th highest)
  • 生活成本:-3.8% less than nat’l avg. (25th highest)
  • 人均收入:$37,694 (6th lowest)

(10). New York 纽约

  • 综合销售税率: 8.5%
  • 州销售税:4.0% (tied–7th lowest)
  • 地方销售税(平均):4.5% (4th highest)
  • 生活成本:15.3% more than nat’l avg. (2nd highest)
  • 人均收入:$46,445 (16th highest)

(9). California 加利福尼亚

  • 综合销售税率: 8.5%
  • 州销售税:7.3% (the highest)
  • 地方销售税(平均):1.3% (tied–24th highest)
  • 生活成本:13.4% more than nat’l avg. (3rd highest)
  • 人均收入:$44,173 (25th highest)

(8). Kansas 堪萨斯

  • 综合销售税率: 8.7%
  • 州销售税:6.5% (tied–11th highest)
  • 地方销售税(平均):2.2% (15th highest)
  • 生活成本:-9.6% less than nat’l avg. (13th lowest)
  • 人均收入:$47,547 (10th highest)

(7). Illinois 伊利诺伊

  • 综合销售税率: 8.7%
  • 州销售税:6.3% (tied–15th highest)
  • 地方销售税(平均):2.5% (13th highest)
  • 生活成本:-0.3% less than nat’l avg. (15th highest)
  • 人均收入:$46,657 (13th highest)

(6). Oklahoma 俄克拉何马

  • 综合销售税率: 8.9%
  • 州销售税:4.5% (tied–13th lowest)
  • 地方销售税(平均):4.4% (5th highest)
  • 生活成本:-10.1% less than nat’l avg. (10th lowest)
  • 人均收入:$44,757 (23rd highest)

(5). Alabama 阿拉巴马

  • 综合销售税率: 9.1%
  • 州销售税:4.0% (tied–7th lowest)
  • 地方销售税(平均):5.1% (the highest)
  • 生活成本:-13.2% less than nat’l avg. (2nd lowest)
  • 人均收入:$40,267 (12th lowest)

(4). Washington 华盛顿

  • 综合销售税率: 9.2%
  • 州销售税:6.5% (tied–11th highest)
  • 地方销售税(平均):2.7% (10th highest)
  • 生活成本:4.8% more than nat’l avg. (10th highest)
  • 人均收入:$46,330 (18th highest)

(3). Arkansas 阿肯色

  • 综合销售税率: 9.4%
  • 州销售税:6.5% (tied–11th highest)
  • 地方销售税(平均):2.9% (8th highest)
  • 生活成本:-12.6% less than nat’l avg. (3rd lowest)
  • 人均收入:$40,858 (14th lowest)

(2). Tennessee 田纳西

  • 综合销售税率: 9.5%
  • 州销售税:7.0% (tied–5th highest)
  • 地方销售税(平均):2.5% (12th highest)
  • 生活成本:-10.1% less than nat’l avg. (10th lowest)
  • 人均收入:$42,902 (21st lowest)

(1). Louisiana 路易斯安那

  • 综合销售税率: 10.0%
  • 州销售税:5.0% (tied–16th lowest)
  • 地方销售税(平均):5.0% (2nd highest)
  • 生活成本:-9.4% less than nat’l avg. (15th lowest)
  • 人均收入:$43,277 (23rd lowest)

注:上述税率排行的资料来自USA TODAY

华盛顿 DC 的税率如下

  • 6.0% - 有形个人资产和所选服务
  • 6.0% - 剧院和娱乐场所的门票
  • 10% - 餐厅内用餐、酒水消费和租赁车辆
  • 10.25% - 餐厅外出售的酒精饮料
  • 10.25% - 车辆和拖车的租赁
  • 10.25% - National Park 内举办的棒球比赛或相关活动的门票、周边有型产品的售卖。
  • 10.25% - Capital One Arena 的活动门票或与活动相关的有形产品的售卖。
  • 14.95% - 酒店住宿
  • 18% - 在收费停车场停车

注:华盛顿 DC 的税率资料来自 DC 官网

美国的“免税州”是怎么回事

提起美国的“免税州”,通常是指:

  1. 特拉华 Delaware
  2. 新罕布什尔 New Hampshire
  3. 蒙大拿 Montana
  4. 俄勒冈 Oregon
  5. 阿拉斯加州 Alaska

这5个州的州政府不予征收消费税。注意,是“州政府”不收;但是市、县一级地方政府依然可以征收销售税,比如阿拉斯加州就是这样。因此说,美国并不存在绝对的“免税州”。