BATON ROUGE, La. (AP) — Louisiana no longer has the highest average sales tax rate in the nation, but only barely. Tennessee has narrowly edged out Louisiana for the top spot with an average state and local combined sales tax rate of 9.46 percent. That's according to the latest data available from the nonpartisan, conservative Tax Foundation, which shows Louisiana falls a hair behind at 9.45 percent. Louisiana previously had the top average combined rate, but the state sales tax slightly declined July 1. Louisiana's state sales tax had been slated to decrease from 5 percent to 4 percent.