According to the Tax Foundation, retail sales taxes account for 32% of state tax collections and 13% of local tax collections. The 5 states with the highest average combined state and local sales tax rates are Louisiana (10.11%), Tennessee (9.61%), Arkansas (9.48%), Washington (9.47%), and Alabama (9.44%). The 5 states with the lowest average combined rates are Alaska (1.82%), Hawaii (4.50%), Maine (5.50%), Wyoming (5.56%), and Wisconsin (5.72%). States with no state or local sales taxes are Delaware, Montana, New Hampshire, and Oregon. #IdeaoftheDay