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 in 2017

January 31, 2017

Sales Tax Holidays: Politically Expedient but Poor Tax Policy 2016

July 22, 2016

How High Are Cigarette Taxes in Your State?

March 28, 2016

Vapor Products and Tax Policy

March 22, 2016

How High Are Beer Taxes in Your State?

March 17, 2016


Related Articles