Sales Taxes

Sales taxes are a form of excise levied when a good or services is sold to its final consumer. Sales taxes are levied at both the state and local level, and commonly exempt food, utilities and other necessities from taxation. Since state sales taxes only apply to purchases within a state’s borders, they are typically accompanied by a use tax that applies to the use, storage, or other consumption within the state of goods or services purchased out of state.


Featured Research

Confusion Reigns as Kansas Revenue Department, Attorney General Dispute the State’s New Online Sales Tax Regime

October 4, 2019

Sales Tax Rates in Major Cities, Midyear 2019

August 14, 2019

Kansas Invites Legal Challenge with Aggressive Remote Sales Tax Regime

August 2, 2019

Sales Tax Holidays: Politically Expedient but Poor Tax Policy, 2019

July 24, 2019

State Tax Changes as of July 1, 2019

July 11, 2019

State and Local Sales Tax Rates, Midyear 2019

July 10, 2019


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