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

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

Help from Our Friends: What States Can Learn from Tax Reform Experiences across the Country

May 15, 2018

Facts and Figures 2018: How Does Your State Compare?

March 21, 2018


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Testimony: Post-Wayfair Options for Congress

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Sales Tax Holidays: Politically Expedient but Poor Tax Policy, 2018

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State and Local Sales Tax Rates, Midyear 2018

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