Hate paying nearly 7 cents in sales tax for every dollar spent in Utah? Sales taxes are higher in 25 states, and lower in 24, putting Utah almost dead center nationally, according to a study released Friday.

The nonpartisan Tax Foundation's report provides a list of sales taxes charged by the 50 states combined with the average sales tax charged by their local governments.

The report said Utah's average combined sales tax is 6.61 percent.

Four states have no local or state sales tax at all: Delaware, Montana, New Hampshire and Oregon.

To show what difference that can make to consumers, sales tax on a $20,000 car in Utah would be $1,322. The four sales-tax-free states would have no tax at all on the purchase. But the tax would be $1,882 in Tennessee, which has the nation's highest combined sales tax, at 9.41 percent.

Some other states with low sales taxes include: Alaska, 1.61 percent; Hawaii, 4.38 percent; Maine and Virginia, 5 percent; and Wisconsin and Wyoming, 5.42 percent.

Besides Tennessee, other states with high rates are: California, 9.06 percent; Washington, 8.78 percent; Oklahoma, 8.44 percent; and Louisiana, 8.43 percent.

The study said four cities in Alabama — Brookwood, Coaling, Coker and Vance — have the dubious distinction of having the nation's highest combined sales tax, at 11 percent.

— Lee Davidson