<P> Since January 2017 , 5 states ( Alaska , Delaware , Montana , New Hampshire and Oregon ) do not levy a statewide sales tax , while California has the highest state sales tax with a base rate of 7.25 % . ( The territory of Puerto Rico has a higher 10.5 % value added tax since April 2016 ) . In some states such as California , counties and cities impose additional sales taxes , and total sales taxes can be over 11 % . </P>
<P> Since January 2017 , 5 states ( Alaska , Delaware , Montana , New Hampshire and Oregon ) do not levy a statewide sales tax , while California has the highest state sales tax with a base rate of 7.25 % . ( The territory of Puerto Rico has a higher 10.5 % value added tax since April 2016 ) . In some states such as California , counties and cities impose additional sales taxes , and total sales taxes can be over 11 % . </P>
which us state has the highest sales tax
which us state has the highest sales tax
California
California