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

Recommendations for the Arkansas Tax Reform and Relief Task Force

June 21, 2018

Supreme Court Decides Wayfair Online Sales Tax Case

June 21, 2018

The Potential Outcomes of the Wayfair Online Sales Tax Case

June 11, 2018

Is Every Tax Cut Kansas?

May 16, 2018

D.C. Proposes Sales Tax Increase, Other Tax Changes

May 16, 2018

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

May 15, 2018

Sales Tax Complexity: Diaper Edition

May 7, 2018

Testimony: Texas Policy Options for Tax Reform

April 19, 2018

Growing Number of State Sales Tax Jurisdictions Makes South Dakota v. Wayfair That Much More Imperative

April 17, 2018

Kentucky Legislature Overrides Governor’s Veto to Pass Tax Reform Package

April 16, 2018

Previewing SCOTUS South Dakota v. Wayfair Online Sales Tax Case

April 10, 2018

Updated Kentucky Tax Reform Package Would Boost State from 33rd to 18th on the State Business Tax Climate Index (Updated)

April 2, 2018

Sources of Government Revenue in the OECD, 2018

March 22, 2018

Facts and Figures 2018: How Does Your State Compare?

March 21, 2018

Testimony: Arkansas Options for Sales Tax Reform

March 19, 2018

Should Congress Act Before SCOTUS On Online Sales Taxes?

March 13, 2018

Tax Foundation Brief in Wayfair Online Sales Tax Case: SCOTUS Should Set Meaningful Limits on State Taxing Power

March 5, 2018

State and Local Sales Tax Rates 2018

February 13, 2018

Supreme Court Agrees to take South Dakota v. Wayfair Online Sales Tax Case

January 12, 2018

Trends in State Tax Policy, 2018

December 14, 2017