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

April 11, 2008

General Sales Tax Collections by State, Fiscal Year 2006

June 28, 2007

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

January 31, 2007

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

December 11, 2006

Tax Pyramiding: The Economic Consequences of Gross Receipts Taxes

December 4, 2006

Sales Tax Holidays: Politically Expedient but Poor Tax Policy

August 3, 2006

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

July 10, 2006

Michigan “Index Analysis”: Elimination of Michigan SBT

May 23, 2005

Internet Lottery Sales: Click Here to Pay Higher Taxes

March 18, 2005

Dates of Adoption of Major State Taxes

January 1, 2005

State Tax Rates and 1996 Collections

February 1, 1998

Business Tax Burdens-II

January 24, 1986

VAT After All?

August 5, 1985

State and Local Sales Taxes

August 1, 1970

Current Problems and Issues in State Taxation of interstate Commerce

January 30, 1966