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.