Tennessee just beat out Louisiana for a new state title: highest sales tax in the U.S.

Tennessee has a combined state and local sales tax of 9.46 percent, according to a new report from the Tax Foundation, an 'independent tax policy nonprofit'. Louisiana has a combined rate of 9.45 percent.

Louisiana's statewide rate fell from 5 percent to 4.45 percent on July 1 when state lawmakers decided not to extend a portion of an expiring sales tax. There was also a small reduction in local Louisiana rates, according to the report, leading to the change in order.

The top five states with the highest average sales tax are:

1. Tennessee-- 9.46 percent

2. Louisiana-- 9.45 percent

3. Arkansas-- 9.42 percent

4. Washington-- 9.19 percent

5. Alabama-- 9.15 percent

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