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

Sales Tax Rates in Major Cities, Midyear 2017

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2018 State Business Tax Climate Index

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Sales Tax Holidays: Politically Expedient but Poor Tax Policy, 2017

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State and Local Sales Tax Rates, Midyear 2017

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