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The count: average sales tax in Louisiana

10.2 percent

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The Pelican State's combination of local and state sales taxes is the highest in the U.S., according to a midyear report from the Washington D.C.-based Tax Foundation, an independent tax policy nonprofit group.

  While the 5 percent state sales tax isn't particularly high compared to many others (ranking only 33rd in the nation), the average local sales tax rate of 5.02 percent puts Louisiana well at the top of taxing states and the only one topping 10 percent (Tennessee, at No. 2, has an average tax of 9.45 percent).

  Only three states have no local or state sales tax: Delaware, New Hampshire and Oregon. Alaska and Montana have no state sales tax, but do allow cities and municipalities to set their own rates.

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