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

Is Every Tax Cut Kansas?

D.C. Proposes Sales Tax Increase, Other Tax Changes

Sales Tax Complexity: Diaper Edition

Testimony: Texas Policy Options for Tax Reform

Growing Number of State Sales Tax Jurisdictions Makes South Dakota v. Wayfair That Much More Imperative

Kentucky Legislature Overrides Governor’s Veto to Pass Tax Reform Package

Previewing SCOTUS South Dakota v. Wayfair Online Sales Tax Case

Updated Kentucky Tax Reform Package Would Boost State from 33rd to 18th on the State Business Tax Climate Index (Updated)

Facts and Figures 2018: How Does Your State Compare?

Testimony: Arkansas Options for Sales Tax Reform

Should Congress Act Before SCOTUS On Online Sales Taxes?

Tax Foundation Brief in Wayfair Online Sales Tax Case: SCOTUS Should Set Meaningful Limits on State Taxing Power

State and Local Sales Tax Rates 2018

Supreme Court Agrees to take South Dakota v. Wayfair Online Sales Tax Case

Trends in State Tax Policy, 2018

How to Improve Arkansas’s Sales and Use Tax

A Crossroads on Online Sales Taxes: South Dakota v. Wayfair

Sales Tax Base Broadening: Right-Sizing a State Sales Tax

Sales Tax Rates in Major Cities, Midyear 2017

How the State and Local Tax Deduction Influences State Tax Policy