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

State Tax Collections Down 4.4 Percent Through September, While Local Tax Collections Rise

December 17, 2020

Taxes and New York’s Fiscal Crisis: Evaluating Revenue Proposals to Close the State’s Budget Gap

December 8, 2020

Ranking Sales Taxes on the 2021 State Business Tax Climate Index

December 2, 2020

New Jersey May Be the First State Without an Excise Tax Levy on Recreational Marijuana

November 10, 2020

Results of 2020 State and Local Tax Ballot Measures

November 3, 2020

Tax Treatment of Groceries, Candy, and Soda Can Get Tricky

October 28, 2020

Zoom Calls Not a Taxing Matter

October 27, 2020

How Many Sales Tax Jurisdictions Does Your State Have?

October 14, 2020

Tax Modernization: A Key to Economic Recovery and Growth in Nebraska

October 13, 2020

State and Local Tax Ballot Measures to Watch on Election Day 2020

October 5, 2020

New Census Data Shows States Beat Revenue Expectations in FY 2020

September 18, 2020

State Income and Sales Tax Revenues Slide in Second Quarter

July 30, 2020

Sales Tax Holidays: Politically Expedient but Poor Tax Policy, 2020

July 22, 2020

State Forecasts Indicate $121 Billion 2-Year Tax Revenue Losses Compared to FY 2019

July 15, 2020

State Tax Changes Effective July 1, 2020

July 9, 2020

State and Local Sales Tax Rates, Midyear 2020

July 8, 2020

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

July 7, 2020

New Jersey Considers Bonds Paid for by Statewide Property Tax

June 11, 2020

To What Extent Does Your State Rely on Sales Taxes?

May 20, 2020

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

April 24, 2020