According to new research compiled by the Tax Foundation, Tennessee has the highest combined state and average local sales tax rate of any U.S. state – 9.44 percent. California came in second at 9.08 percent; Arizona third at 9.01 percent.

A story on CNNMoney.com also reports that Birmingham and Montgomery, Ala. are tied for the highest combined state, county and city sales taxes at an average of 10 percent on purchases.

Although Chicago previously had the highest metro area sales tax, Cook County lowered its rate by .5 percent in July, making it the sixth highest rate at 9.75 percent. Of all other metro areas with a population of 200,000+, five California cities – Long Beach, Los Angeles, Oakland, Fremont and San Francisco – were at 9 percent.