December 1, 2025 Sales Tax Rate Changes
Happy Holiday Season! A Season for Sales!
One rate change to report: Guam rescinded their rate increase that was implemented in November.
Key trends and specific changes in 2025 have included:
- State Rate Adjustments: Louisiana increased its statewide sales tax rate to 5% from 4.45% earlier in the year.
- Tax Base Modernization: States are increasingly expanding their tax codes to include digital products and streaming services.
- Economic Nexus Changes: Some states, such as Alaska, have removed the 200-transaction threshold for remote sellers to simplify compliance with economic nexus laws.
General Sales Tax Information:
- Five states with no statewide sales tax: Alaska (local rates may apply), Delaware, Montana, New Hampshire, and Oregon.
- States with the lowest average combined rates: Alaska (1.82%), Hawaii (4.50%), Maine (5.50%), Wyoming (5.56%), and Wisconsin (5.72%).
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States with specific 2025 changes: Jurisdictions in states like Arkansas, California, Illinois, Louisiana, and New York have had local rate changes or new sales taxes on specific goods/services taking effect throughout 2025. You can visit our Sales Tax Change summaries over the year on our Blog.
- Visit our Canada and U.S. maps for quick information about each Province and State.
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