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

State and Local Sales Tax Rates, 2019

January 30, 2019

Tax Trends Heading Into 2019

December 19, 2018

Post-Wayfair Options for States

August 29, 2018

Testimony: Post-Wayfair Options for Congress

July 24, 2018

Sales Taxes on Soda, Candy, and Other Groceries, 2018

July 11, 2018

What Does the Wayfair Decision Really Mean for States, Businesses, and Consumers?

July 9, 2018


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