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.


Related Articles

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August 2, 2012

U.S. Senate Online Sales Tax Hearing Derails as Witnesses Show Collecting is Not Easy

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Atlanta Voters Reject 1-Percent Transportation Sales Tax

August 1, 2012

Written Submission of Joseph Henchman – Hearing on Marketplace Fairness: Leveling the Playing Field for Small Businesses Before the Committee on Commerce, Science, and Transportation U.S. Senate

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July 30, 2012

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Prepared Statement of Joseph Henchman Vice President, Legal & State Projects Tax Foundation Hearing on H.R. 3179, the Marketplace Equity Act of 2011 Before the Committee on the Judiciary, U.S. House of Representatives

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