Alaska
There is no state sales tax in Alaska; however, local governments (boroughs and their municipalities) may levy up to 7%, and 108 of them do so.[4] Municipal sales taxes are collected in addition to borough sales taxes, if any. Regulations and exemptions vary widely across the state.[5] Anchorage and Fairbanks do not charge a local sales tax.

Delaware
Delaware does not assess a sales tax on consumers. The state does, however, impose a tax on the gross receipts of most businesses. Business and occupational license tax rates range from 0.096 percent to 1.92 percent, depending upon the category of business activity.

Montana
Montana does not have a state sales tax but some municipalities which are big tourist destinations, such as Whitefish, Red Lodge, Big Sky, and West Yellowstone, have a small sales tax (0.25%).

New Hampshire
New Hampshire is one of only five states that do not impose any form of general sales tax on the sale or use of tangible personal property within the state. New Hampshire does, however, levy a tax on meals, room occupancies, motor vehicle rentals, and use of electricity (55 cents per megawatt-hour) and phone services (7 percent). A transfer tax is levied on real estate sales, currently 0.15 percent.

Oregon
Oregon has no statewide sales tax, although local municipalities may impose sales taxes if they so choose. The city of Ashland, for example, charges a 5% sales tax on prepared food. Several Oregon communities assess sales taxes on lodging.