There are 45 states that have a statewide sales tax, as well as 38 states that levy an additional local sales tax. A handful of states do not collect state sales tax on new goods or taxable services offered. These states are Alaska, Oregon, Montana, Delaware, and New Hampshire. Although these states do not have a statewide imposed sales tax, Alaska and Montana do have some localities that impose a jurisdictional sales tax. A listing of sales tax rates is available for further review.