Vertex, Inc. released its 2010 Tax Rate Report.  The report finds that combined sales tax rates reached an average of 9.64%, breaking the record of 8.63% reached in 2009.

California has the highest combined rate at 7.25%.  New Jersey tied with four other states - Indiana, Mississippi, Rhode Island and Tennessee - for second place, at 7%.

The ranking only considers rates, not the items to which the tax is applied.