Center for State Tax Policy

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

Facts and Figures 2018: How Does Your State Compare?

March 21, 2018

State and Local Sales Tax Rates 2018

February 13, 2018

Trends in State Tax Policy, 2018

December 14, 2017

A Crossroads on Online Sales Taxes: South Dakota v. Wayfair

November 2, 2017

Sales Tax Rates in Major Cities, Midyear 2017

October 23, 2017

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

July 25, 2017


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Arkansas Tax Task Force Hones its Recommendations

August 7, 2018

Online Sales Tax Revenue Presents Opportunity for Permanent, Comprehensive Reform in Wisconsin

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Enhancing Tax Competitiveness in Connecticut

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Testimony: Tax Burdens and Tax Triggers in Arkansas

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Sales Tax Holidays: Politically Expedient but Poor Tax Policy, 2018

July 17, 2018

State and Local Sales Tax Rates, Midyear 2018

July 16, 2018

Louisiana Legislature Partially Extends Sales Tax Hike, Fate of Online Sales Tax Still Uncertain

July 12, 2018

Sales Taxes on Soda, Candy, and Other Groceries, 2018

July 11, 2018

To What Extent Does Your State Rely on Sales Taxes?

June 27, 2018

State Tax Changes Taking Effect July 1, 2018

June 26, 2018

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

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