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. 

Explore State and Local Sales Tax Rates

Online Sales Taxes


Related Articles

D.C. Proposal to Include Advertising in Sales Tax Won’t Work as Advertised

Illuminating Independence Day Taxes

New Jersey Considers Bonds Paid for by Statewide Property Tax

To What Extent Does Your State Rely on Sales Taxes?

Louisiana Can Look to Tax Reform for Aid in a Post-Coronavirus Recovery

Tax Policy After Coronavirus: Clearing a Path to Economic Recovery

States Should Be Allowed to Levy Sales Taxes on Internet Access

Tennessee Governor Signs Marketplace Facilitator Bill as Louisiana Considers the Same

Tracking State Legislative Responses to COVID-19

New Jersey Waives Telework Nexus During COVID-19 Crisis

Working from Home Brings Greater Exposure to State Tax Codes

How Much Does Your State Collect in Sales Taxes per Capita?

Income Taxes Are More Volatile Than Sales Taxes During an Economic Contraction

Maryland Legislature Seeks Revenue with Risky Proposals

Maryland Lawmakers Consider Sales Tax Hike on Businesses

How High are State and Local Tax Collections in Your State?

Facts and Figures 2020: How Does Your State Compare?

Navigating Alaska’s Fiscal Crisis

Missouri Considers Remote Sales Legislation

Iowa Governor Proposes Second Round of Tax Reform