What the published rates show
- The highest published combined rate is 11.25% and the lowest is 4% — a 7.25-point spread between two addresses in the same country.
- 259 of 3,836 published localities (6.8%) charge a combined rate of 10% or more.
- 215 localities add no local tax at all — the state rate is the whole rate there.
- Illinois has the widest in-state spread: 6.25% to 11.25%, a 5-point difference that depends entirely on which side of a jurisdiction line an address sits.
- The local layer, not the state rate, drives the extremes: the largest local add-on in this data stacks 5 percentage points on top of the state rate.
- The median published combined rate is 7.75%, so a seller using one "average" rate is wrong in both directions across most of this footprint.
This study covers the 3,836 county and city rates Prophit.ai publishes for 14 states (CA, FL, GA, IL, KS, NV, NY, NC, OH, PA, UT, WA, WI, WY), each pinned to the state's own published rate table. It is not a national ranking: states outside that list — including several with famously high local rates — are not covered, and city-level rows exist only where the state publishes them.
The 25 highest published combined rates
| Locality | State | Type | Combined rate | Local add-on |
|---|---|---|---|---|
| Lancaster | CA | city | 11.25% | +4% |
| Palmdale | CA | city | 11.25% | +4% |
| East Dundee | IL | city | 11.25% | +5% |
| Glenwood | IL | city | 11.25% | +5% |
| River Grove | IL | city | 11.25% | +5% |
| Santa Fe Springs | CA | city | 11% | +3.75% |
| Bartlett | IL | city | 11% | +4.75% |
| Berwyn | IL | city | 11% | +4.75% |
| Cicero | IL | city | 11% | +4.75% |
| Alameda County | CA | county | 10.75% | +3.5% |
| Albany | CA | city | 10.75% | +3.5% |
| Azusa | CA | city | 10.75% | +3.5% |
| Compton | CA | city | 10.75% | +3.5% |
| Culver City | CA | city | 10.75% | +3.5% |
| Glendora | CA | city | 10.75% | +3.5% |
| Hayward | CA | city | 10.75% | +3.5% |
| Irwindale | CA | city | 10.75% | +3.5% |
| Lynwood | CA | city | 10.75% | +3.5% |
| Newark | CA | city | 10.75% | +3.5% |
| Oakland | CA | city | 10.75% | +3.5% |
| Pico Rivera | CA | city | 10.75% | +3.5% |
| San Leandro | CA | city | 10.75% | +3.5% |
| Santa Monica | CA | city | 10.75% | +3.5% |
| South El Monte | CA | city | 10.75% | +3.5% |
| South Gate | CA | city | 10.75% | +3.5% |
The lowest published combined rates
Where the local layer adds nothing, the state rate is the entire rate.
| Locality | State | Combined rate | Local add-on |
|---|---|---|---|
| Sublette County | WY | 4% | +0% |
| Park County | WY | 4% | +0% |
| Weston County | WY | 5% | +1% |
| Washakie County | WY | 5% | +1% |
| Uinta County | WY | 5% | +1% |
| Natrona County | WY | 5% | +1% |
| Lincoln County | WY | 5% | +1% |
| Laramie County | WY | 5% | +1% |
| Johnson County | WY | 5% | +1% |
| Fremont County | WY | 5% | +1% |
| Crook County | WY | 5% | +1% |
| Converse County | WY | 5% | +1% |
| Campbell County | WY | 5% | +1% |
| Big Horn County | WY | 5% | +1% |
| Albany County | WY | 5% | +1% |
How much the rate moves inside one state
The spread column is the difference between the highest and lowest published rate within a single state — the reason a state-level rate is not a usable answer for a specific address.
| State | State rate | Published range | Spread | Highest locality | Localities |
|---|---|---|---|---|---|
| Illinois | 6.25% | 6.25% – 11.25% | 5% | East Dundee | 1,344 |
| Kansas | 6.5% | 6.5% – 10.75% | 4.25% | Kanorado | 749 |
| California | 7.25% | 7.25% – 11.25% | 4% | Lancaster | 517 |
| Utah | 4.85% | 6.35% – 9.55% | 3.2% | Park City | 306 |
| Washington | 6.5% | 7.6% – 10.7% | 3.1% | Edmonds | 324 |
| Georgia | 4% | 6% – 9% | 3% | Banks County | 159 |
| Wyoming | 4% | 4% – 7% | 3% | Teton County | 23 |
| Florida | 6% | 6% – 8% | 2% | Hamilton County | 67 |
| New York | 4% | 7% – 8.875% | 1.875% | New York City | 76 |
| Ohio | 5.75% | 6.5% – 8.25% | 1.75% | Licking County | 88 |
| Nevada | 6.85% | 6.85% – 8.375% | 1.525% | Clark County | 16 |
| Pennsylvania | 6% | 7% – 8% | 1% | Philadelphia | 2 |
| Wisconsin | 5% | 5% – 5.9% | 0.9% | Milwaukee County | 72 |
| North Carolina | 4.75% | 6.75% – 7% | 0.25% | Alexander County | 93 |
Coverage and methodology
This study covers the 3,836 county and city rates Prophit.ai publishes for 14 states (CA, FL, GA, IL, KS, NV, NY, NC, OH, PA, UT, WA, WI, WY), each pinned to the state's own published rate table. It is not a national ranking: states outside that list — including several with famously high local rates — are not covered, and city-level rows exist only where the state publishes them.
Each state's rates come from that state's own published rate table, with the effective window recorded; the per-state sources are listed on every locality page and in the CSV. Rates are combined state plus local rates for general merchandise; product-specific rates, district overlaps that a state does not publish at this level, and special impositions are out of scope. This is the same source-pinned content the Prophit.ai Sales Tax Engine resolves, which is why it can be published and audited rather than asserted.
- Illinois: Illinois DOR machine-readable rate file (ORDMACHE) (2026 Q3) — official source
- Kansas: Kansas DOR jurisdiction code and rate table (Current edition (per-row effective dates in source)) — official source
- California: CDTFA city and county tax rates (TAC table) (2026-07-01 to 2026-09-30) — official source
- Utah: Utah State Tax Commission sales & use tax rate charts (Effective 2026-07-01) — official source
- Washington: Washington DOR local sales & use tax rates (Q3 2026) (2026-07-01 to 2026-09-30) — official source
- Georgia: Georgia Department of Revenue rate chart (2026-07-01 to 2026-09-30) — official source
- Wyoming: Streamlined Sales Tax Governing Board rate file (2026 Q3) — official source
- Florida: Florida DOR discretionary sales surtax table (DR-15DSS) (2026-01-01 to 2026-12-31) — official source
- New York: New York State DTF Publication 718 (Pub 718 current edition) — official source
- Ohio: Ohio Department of Taxation county rate table (2026 Q1 capture) — official source
- Nevada: Nevada Department of Taxation county sales tax rate map (ADM-T047) (2026 Q3) — official source
- Pennsylvania: Pennsylvania Department of Revenue tax rates (Effective since 1994 (Allegheny) / 1998 (Philadelphia)) — official source
- Wisconsin: Streamlined Sales Tax Governing Board rate file (2026 Q3) — official source
- North Carolina: Streamlined Sales Tax Governing Board rate file (2026 Q3) — official source
Cite this data
Free to cite, quote, or embed with attribution: “Prophit.ai 2026 Local Sales Tax Rate Study, https://prophit.ai/resources/local-sales-tax-rate-study-2026”. Need a different cut — one state, counties only, or rates above a threshold? Ask; it comes from the same dataset.
Related: the 2026 filing calendar, the Sales Tax Atlas, and the 2026 software pricing index.
Reviewed and current as of August 11, 2026. General information, not tax advice; confirm the current rate and effective date against the state source before filing.