Since January 2017, 5 states (Alaska, Delaware, Montana, New Hampshire and Oregon) do not levy a statewide sales tax,[1] 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).[2][3] In some states such as California, counties and cities impose additional sales taxes, and total sales taxes can be over 11%.