5 States With No State Sales Tax

There are 45 states plus the District of Columbia that impose a state sales tax on retirees and other residents. In addition, local sales tax is collected in 38 states. The combined levy can be hefty. In Tennessee, for example, the average combined state and local sales tax is 9.46%.

That means there are just five states with no state sales tax: Alaska, Delaware, Montana, New Hampshire and Oregon.