- Five U.S. states do not impose statewide sales tax: Alaska, Delaware, Montana, New Hampshire, and Oregon.
- Alaska allows local jurisdictions to impose their own sales taxes, requiring businesses to navigate varying rates.
- Delaware has no sales tax but imposes a Gross Receipts Tax on businesses.
- Oregon has no sales tax at any level, but higher income and excise taxes may offset savings.
- Montana has no sales tax except in certain resort areas, offering a low-complexity tax environment for businesses.
- Businesses should consider local tax rules and other state taxes when evaluating these states as potential locations.
Source: sovos.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
