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

U.S. News & World Report: States Shouldn’t Collect Online Sales Tax

December 10, 2012

Connecticut Revenue Commissioner Admits that “Amazon” Tax Has Raised Zero Revenue

November 26, 2012

The Carrot Rebellion

November 13, 2012

2013 State Business Tax Climate Index: Sales Tax Component

October 9, 2012

2013 State Business Tax Climate Index: Results

October 9, 2012

D.C. Food Trucks Now Collecting 10 Percent Food Tax

October 1, 2012

Sensible Sales Tax Treatment of “Deal of the Day” Vouchers Approved, Over Four States’ Objections

September 21, 2012

Montana Sales Tax Would Knock State Out of Top Ten in Business Tax Climate

August 27, 2012

Streamlined Sales Tax Executive Denies Saying Reliable Products Aren’t Available

August 6, 2012

Monday Map: State and Local Sales Tax Rates as of July 1, 2012

August 6, 2012

The Two Hardest (But Most Important) Sales Tax Reforms

August 2, 2012

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

August 1, 2012

Senate Considers Allowing State Taxation of Online Sales

August 1, 2012

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

August 1, 2012

State and Local Sales Taxes at Midyear 2012

July 31, 2012

Monday Map: Sales Tax Holidays in 2012

July 30, 2012

Sales Tax Holidays: Politically Expedient but Poor Tax Policy

July 30, 2012

Time for a ‘holiday’ from sales tax gimmicks

July 25, 2012

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

July 23, 2012