Today's Monday Map shows state and local general sales taxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities. collections per capita for each state during fiscal year 2010 (the latest for which data is available.) Washington State collected the most at $1,770; Delaware, Montana, New Hampshire, and Oregon are at the other end, having no sales taxA sales tax is levied on retail sales of goods and services and, ideally, should apply to all final consumption with few exemptions. Many governments exempt goods like groceries; base broadening, such as including groceries, could keep rates lower. A sales tax should exempt business-to-business transactions which, when taxed, cause tax pyramiding. .
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