President Obama’s fiscal year 2015 budget proposes to increase taxes on individuals by over $820 billion and on businesses by about $500 billion, for a total of over $1.3 trillion in new taxes over the next ten years....
- State and Local Sales Taxes
State and Local Sales Taxes
Research Publication No. 23
Retail sales taxes will bring the states and localities over $15 billion in 1970. This is an impressive slim Under any circumstances; in the context of today's state and local financial pressures it is vital. For as the new decade begins, the means by which state and local governments will finance a wide range of domestic programs remains a matter o f considerable public discussion.
The purpose of this study is to examine the present and prospective role of the retail sales tax in state and local tax structures. It analyzes the characteristics of the various levies referred to as “retail” sales taxes, suggests the reasons for their wide use and rapid revenue growth, and points tip the major issues relating to their operation.
Robert Norton, Research Assistant, was primarily responsible for this study, under the general supervision of Elsie M. Watters, Director of State-Local Research. The study is based on portions of an earlier Tax Foundation work, Retail Sales and Individual Income Taxes in State Tax Structures, directed by C. Lowell Harriss, the Foundation's Economic Consultant, and published in early 1962.
Testimony before the Rhode Island Special Joint Legislative Commission to Study the Sales Tax Repeal
November 21, 2013
Nebraska has many strengths: an enviable employment rate, a fiscally responsible state government, good transportation infrastructure, a diverse array of successful businesses, and a deserved...
Join the Tax Foundation's fight for sound tax policy Go
Tax Policy Blog
The official weblog of the Tax Foundation.
Tax By State
For information on your state, select it from the drop-down menu.
Ask a Tax Expert
Contact information for Tax Foundation policy staff Ask