Alabama has the fifth-highest combined state and local sales tax rates in the nation, according to a recent study by the Tax Federation.

That's in spite of the fact that it has one of the lowest rates among states that levy sales taxes.

According to the Foundation data, Alabama's combined sales tax rate is 9.03 percent, ranking it fifth. Louisiana is at the top with 10.02 percent, with Tennessee following at 9.45 percent, Arkansas at 9.34 and Washington at 9.20.

However, Alabama charges a 4 percent state sales tax. California has the highest rate at 7.25 percent, and neighboring Mississippi charges 7 percent. There are five states that do not charge sales tax. Alabama's 4 percent ties it with five other states for second place behind Colorado, with 2.9 percent.

However, Alabama has the highest average local sales tax rates in the country, at 5.03 percent. Louisiana is slightly behind at 5.02 percent.

The Foundation also stated that tax rates differ greatly from state to state in a way Alabamians will appreciate.

"For instance, most states exempt groceries from the sales tax, others tax groceries at a limited rate, and still others tax groceries at the same rate as all other products," it stated. Alabama has a grocery tax.

The ranking was determined using sales tax information and census data.

"Sales taxes are just one part of an overall tax structure and should be considered in context," the report said. "While many factors influence business location and investment decisions, sales taxes are something within policymakers' control that can have immediate impacts."

The Tax Foundation is a non-profit that tracks tax policy.