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

The Blood Exemption and Other Tales of Taxing Nonprofit Hospital Purchases

States Should Avoid Sales Taxes on Nonprofit Hospital Purchases

General Sales Tax Collections by State, Fiscal Year 2006

Gross Receipts Taxes in State Government Finances: A Review of Their History and Performance

What West Virginia Needs to Do in Order to Compete in the 21st Century

Tax Pyramiding: The Economic Consequences of Gross Receipts Taxes

Establishing Physical Presence: Borders Online Case Reveals Court Disharmony in Applying Physical Presence Rules to State Sales Taxes

Sales Tax Holidays: Politically Expedient but Poor Tax Policy

Temporary Gasoline Tax Holidays: Relief for Motorists or Poor Tax Policy?

Decline of Tax-Free Internet Sales?

Michigan “Index Analysis”: Elimination of Michigan SBT

Do Companies Run from Taxes?

Internet Lottery Sales: Click Here to Pay Higher Taxes

Dates of Adoption of Major State Taxes

Business Tax Burdens-II

VAT After All?

State and Local Sales Taxes

Current Problems and Issues in State Taxation of interstate Commerce