As of 2021, five states in the United States do not have a general sales tax: Alaska, Delaware, Montana, New Hampshire and Oregon.
Alaska has no state sales tax, but local municipalities may charge a sales tax. Delaware has no state or local sales tax. Montana also has no state sales tax, but local municipalities may charge a sales tax. New Hampshire has no state sales tax, but does have a tax on meals and lodging. Oregon has no sales tax but does have a use tax on items purchased out of state and brought back to Oregon for use, storage or consumption.
It's important to note that although these states do not have a general sales tax, they may have other taxes such as income taxes, property taxes, or excise taxes on specific goods and services. Additionally, some cities or municipalities within these states may impose a sales tax.
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