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.


Related Articles

Where Do State and Local Governments Get Their Tax Revenue?

October 9, 2009

Sales Tax Holidays Distort Consumer and Business Decisions, Provide Little Relief to Taxpayers

August 26, 2009

Sales Tax Holidays: Politically Expedient but Poor Tax Policy

August 26, 2009

States Begin New Fiscal Year Following Many Tax Changes

July 13, 2009

Some States Respond to Budget Shortfalls with Tax Increases

July 13, 2009

Virginia’s Hurricane Sales Tax Holiday

May 20, 2009

Remarks to the Shaftesbury Society Luncheon hosted by the John Locke Foundation, Raleigh, North Carolina

May 5, 2009

Topline Results for Tax Foundation’s 2009 Survey of U.S. Attitudes on Taxes, Government Spending and Wealth Distribution

April 8, 2009

State Budget Shortfalls Present a Tax Reform Opportunity

February 11, 2009

State General Sales Tax Collections Per Capita, Fiscal Year 2007*

February 5, 2009

2009 State Sales, Gasoline, Cigarette, and Alcohol Tax Rates

January 29, 2009

BusinessWeek Features State Business Tax Climate Index; State-Local Tax Reports in Editorial Pages This Week

December 31, 2008

Tax Foundation in Idaho and Arkansas, and the Best of the Blogosphere in the States

December 4, 2008

Map: Combined State and Local Sales Tax Rates, 2008

November 30, 2008

Sales Tax Rate Map

November 17, 2008

Tax Foundation in College Newspapers, and the Best of the Blogosphere

November 17, 2008

The Right Prescription for Mississippi

August 19, 2008

Nearly 8,000 Sales Taxes and 2 Fur Taxes: Reasons Why the Streamlined Sales Tax Project Shouldn’t Be Quick to Declare Victory

July 28, 2008

Sales Tax Holidays: Politically Expedient but Poor Tax Policy

July 25, 2008

State and Local General Sales and Gross Receipts Tax Collections Per Capita and Per Household, Fiscal Year 2006

July 20, 2008