For clothes shopping in the U.S., New Hampshire, Delaware, and Oregon are the top choices because they have 0% state sales tax. However, Pennsylvania and New Jersey are also elite contenders because they specifically exempt "necessity" clothing and footwear from sales tax, regardless of the price. Massachusetts is another excellent choice for high-end shoppers, as it does not charge sales tax on individual items of clothing costing less than $175. If you are looking for sheer variety and volume, Minnesota is arguably the best because it is home to the Mall of America (the largest in the country) and also features no sales tax on clothing. In 2026, these tax-free havens remain the primary destinations for "shopping tourism," allowing travelers to save anywhere from 6% to 10% compared to states like California or New York.