BATON ROUGE – The combined average local and state sales tax rate in Louisiana is 9.52 as of Jan. 1, which is the second highest rate among the 50 states, according to a new analysis from the Tax Foundation, a conservative-leaning think tank that collects data and publishes research studies on U.S. tax policies.
The state’s sales tax rate now stands at 4.45 percent, while the average local sales tax – weighted for population – is 5.07 percent, the Tax Foundation analysis states. And the maximum local sales tax rate in Louisiana is 7 percent, according to the study.
Thirty-eight states collect local sales tax revenues, the Tax Foundation reported, while 45 states levy a statewide sales tax. Alaska, Delaware, Montana, New Hampshire and Oregon do not have a statewide sales tax in place, but among these five, only Alaska allows local governments to levy their own sales taxes, the study said.
Combined State and Local Sales Tax Rates by State
| State | State Tax Rate | Rank | Average Local Tax Rate | Combined Rate | Rank | Maximum Local Tax Rate |
| Tennessee | 7.00% | 2 | 2.53% | 9.53% | 1 | 2.75% |
| Louisiana | 4.45% | 38 | 5.07% | 9.52% | 2 | 7.00% |
| Arkansas | 6.50% | 9 | 2.97% | 9.47% | 3 | 5.13% |
| Alabama | 4.00% | 40 | 5.22% | 9.22% | 4 | 7.50% |
| Washington | 6.50% | 9 | 2.71% | 9.21% | 5 | 4.00% |
| Illinois | 6.25% | 13 | 2.83% | 9.08% | 6 | 10.00% |
| Oklahoma | 4.50% | 36 | 4.44% | 8.94% | 7 | 7.00% |
| Kansas | 6.50% | 9 | 2.18% | 8.68% | 8 | 4.00% |
| California | 7.25% | 1 | 1.41% | 8.66% | 9 | 2.50% |
| New York | 4.00% | 40 | 4.52% | 8.52% | 10 | 4.88% |
| Arizona | 5.60% | 28 | 2.80% | 8.40% | 11 | 5.60% |
| Nevada | 6.85% | 7 | 1.47% | 8.32% | 12 | 1.65% |
| Texas | 6.25% | 13 | 1.94% | 8.19% | 13 | 2.00% |
| Missouri | 4.23% | 39 | 3.96% | 8.18% | 14 | 5.63% |
| New Mexico | 5.13% | 32 | 2.69% | 7.82% | 15 | 4.13% |
| Colorado | 2.90% | 45 | 4.75% | 7.65% | 16 | 8.30% |
| South Carolina | 6.00% | 17 | 1.46% | 7.46% | 17 | 3.00% |
| Minnesota | 6.88% | 6 | 0.58% | 7.46% | 18 | 2.00% |
| Georgia | 4.00% | 40 | 3.31% | 7.31% | 19 | 5.00% |
| Utah | 6.10% | 16 | 1.08% | 7.18% | 20 | 2.95% |
| Ohio | 5.75% | 27 | 1.42% | 7.17% | 21 | 2.25% |
| Mississippi | 7.00% | 2 | 0.07% | 7.07% | 22 | 1.00% |
| Florida | 6.00% | 17 | 1.05% | 7.05% | 23 | 2.50% |
| Indiana | 7.00% | 2 | 0.00% | 7.00% | 24 | 0.00% |
| Rhode Island | 7.00% | 2 | 0.00% | 7.00% | 24 | 0.00% |
| North Carolina | 4.75% | 35 | 2.22% | 6.97% | 26 | 2.75% |
| Iowa | 6.00% | 17 | 0.94% | 6.94% | 27 | 1.00% |
| Nebraska | 5.50% | 29 | 1.43% | 6.93% | 28 | 2.50% |
| North Dakota | 5.00% | 33 | 1.86% | 6.86% | 29 | 3.50% |
| New Jersey | 6.63% | 8 | -0.03% | 6.60% | 30 | 3.31% |
| West Virginia | 6.00% | 17 | 0.41% | 6.41% | 31 | 1.00% |
| South Dakota | 4.50% | 36 | 1.90% | 6.40% | 32 | 4.50% |
| Connecticut | 6.35% | 12 | 0.00% | 6.35% | 33 | 0.00% |
| Pennsylvania | 6.00% | 17 | 0.34% | 6.34% | 34 | 2.00% |
| Massachusetts | 6.25% | 13 | 0.00% | 6.25% | 35 | 0.00% |
| Vermont | 6.00% | 17 | 0.22% | 6.22% | 36 | 1.00% |
| Idaho | 6.00% | 17 | 0.03% | 6.03% | 37 | 3.00% |
| Kentucky | 6.00% | 17 | 0.00% | 6.00% | 38 | 0.00% |
| Maryland | 6.00% | 17 | 0.00% | 6.00% | 38 | 0.00% |
| Michigan | 6.00% | 17 | 0.00% | 6.00% | 38 | 0.00% |
| Virginia | 5.30% | 31 | 0.35% | 5.65% | 41 | 0.70% |
| Maine | 5.50% | 29 | 0.00% | 5.50% | 42 | 0.00% |
| Wisconsin | 5.00% | 33 | 0.46% | 5.46% | 43 | 1.75% |
| Wyoming | 4.00% | 40 | 1.34% | 5.34% | 44 | 2.00% |
| Hawaii | 4.00% | 40 | 0.44% | 4.44% | 45 | 0.50% |
| Alaska | 0.00% | 46 | 1.76% | 1.76% | 46 | 7.50% |
| Delaware | 0.00% | 46 | 0.00% | 0.00% | 47 | 0.00% |
| Montana | 0.00% | 46 | 0.00% | 0.00% | 47 | 0.00% |
| New Hampshire | 0.00% | 46 | 0.00% | 0.00% | 47 | 0.00% |
| Oregon | 0.00% | 46 | 0.00% | 0.00% | 47 | 0.00% |
Source: Tax Foundation
