What states impose sales/use tax?
Currently 45 states plus the District of Columbia impose a general sales tax. The five states without general sales taxes are: Alaska, Delaware, Montana, New Hampshire and Oregon. However, Alaska permits local sales taxes. Delaware imposes a rental and service tax. Most of the states also impose different excise, meal or lodging taxes even though they dont impose a general sale and use tax. Most states also impose a variety of local sales taxes including county, city, and transit taxes.
