US Tax-Free States
Delaware (DE)
Wilmington, Dover, Newark, Middletown, Lewes. No sales tax since statehood; Gross Receipts Tax on businesses instead. Corporate-friendly — most Fortune 500 companies are incorporated here.
Montana (MT)
Billings, Missoula, Bozeman, Helena, Great Falls. No general sales tax, but a small number of resort towns (Big Sky, Whitefish, etc.) impose local-option taxes on lodging and prepared food.
New Hampshire (NH)
Manchester, Nashua, Concord, Portsmouth, Dover. “Live Free or Die.” A targeted Meals & Rooms tax (~8.5%) applies to restaurants and lodging but not general retail.
Oregon (OR)
Portland, Salem, Eugene, Bend, Medford. Voters have rejected a sales tax nine times. The cleanest zero-tax US shipping address you can put in a test fixture.
Alaska (AK)
Anchorage, Fairbanks, Juneau, Sitka, Ketchikan. No statewide sales tax and no state income tax, but boroughs and municipalities can impose their own 0–7.5% local sales tax. Anchorage is zero-tax; Juneau and Ketchikan are not.
Want a quick reference instead?
The 5 NOMAD states at a glance comparison table on the homepage gives you ZIP prefixes, area codes, local-tax notes, and income-tax status in one row per state — useful when you just need to pick the right test fixture.