Montgomery has a total sales tax of 10%, as do Birmingham and Mobile. Huntsville has a total sales tax of 9% in most of the city which is in Madison County. The smaller portion of Huntsville that is in Limestone County has 10.5% sales tax due to the 2% higher Limestone County sales tax. This only affects a few retail businesses on I-565 service road. Decatur has a 9% total sales tax in most of its city limits, but has a 10% total sales tax in the small portion of the city that is in Limestone County, due to the higher county tax. The highest sales tax in Alabama is Flomation, Alabama, with a sales tax of 11%. Alaska There is no state sales tax in Alaska; however, local governments – which include boroughs, the Alaska equivalent of counties, and municipalities – may levy up to 7.5 percent. As of January 2009, 108 of them do so. Municipal sales taxes are collected in addition to borough sales taxes, if any. Regulations and exemptions vary widely across the state. The two largest cities, Anchorage and Fairbanks, do not charge a local sales tax. The state capital, Juneau, has a 5 percent sales tax rate. Arizona Arizona has a transaction privilege tax (TPT) that differs from a true sales tax in that it is a gross receipts tax, a tax levied on the gross receipts of the vendor and not a liability of the consumer. Vendors are permitted to pass the amount of the tax on to the consumer, but remain the liable parties for the tax to the state. TPT is imposed under 16 tax classifications, but most retail transactions are taxed at 6.6%. Cities and counties can add as much as 6 percent to the total rate. Food for home consumption, prescription drugs (including prescription drugs and certain prescribed homeopathic remedies), and many other items of tangible personal property are exempt from the state retail TPT; cities can charge tax on food, and many do. Arizona's TPT is one of the few excise taxes in the country imposed on contracting activities rather than sales of construction materials. Phoenix, the capital and largest city, has a 2% TPT rate. A use tax applies to purchases made from out-of-state online retailers and catalogs. A law passed in July 2011 requires Arizona residents to declare how much use tax they owe. Indian reservations