There are five states with no state sales tax.  They are Alaska, Montana, New Hampshire, Oregon and Delaware.  The other benefits of Life in Delaware:

• No personal property tax on boats, cars and etc.
• no estate tax
• no tax on Social Security  and Railroad Benefits benefits
• Taxpayers 60+ years old can exclude $12,500 of investment and qualified pension income, as well as out-of-state government pension income.  If 65+ you can deduct an additional $2500 (if you do not itemize)
• Ranked 8th as one of the most business friendly state  and ranked 7th as one of the most property tax friendly states (visit  http://www.taxfoundation.org/files/bp59.pdf )

• Delaware was one of four states that scored the best for having consistently low property tax rates. Also, their capital stock rate is either zero or with a low rate and maximum payment.

   

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  Delaware was one of five States that are more likely to promote economic growth  due to low rates for both the property tax collection per capita amount and effective percent of income. 

• Ranked 6th states that charge in proportion to base-period wages  

   

   

• State tax rates 2.2% > $2,000, 3.9% > $5,000, 4.8% > $10,000, 5.2% > $20,000, 5.55% > $25,000, 6.95% > $60,000