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.


Related Articles

State and Local Sales Tax Rates, 2011 – 2013

March 14, 2013

Marketplace Fairness Act Introduced: Expands State Internet Sales Tax Authority with Some Simplifications

February 28, 2013

Virginia Legislators Approve Increases in Sales Tax, Car Tax, Regional Taxes

February 25, 2013

Comments on Who Pays? A Distributional Analysis of the Tax Systems in All 50 States

February 20, 2013

Minnesota Governor Proposes Poorly-Designed Tax “Reform”

February 12, 2013

State and Local Sales Tax Rates in 2013

February 11, 2013

Weekly Map: Sources of State and Local Tax Revenue: Sales, Excise, and Gross Receipts Tax

February 4, 2013

North Carolina Tax Reform Options: A Guide to Fair, Simple, Pro-Growth Reform

January 23, 2013

Kentucky Tax Reform Commission Offers Disappointing Grab Bag

December 27, 2012

U.S. News & World Report: States Shouldn’t Collect Online Sales Tax

December 10, 2012

Connecticut Revenue Commissioner Admits that “Amazon” Tax Has Raised Zero Revenue

November 26, 2012

2013 State Business Tax Climate Index: Sales Tax Component

October 9, 2012

2013 State Business Tax Climate Index: Results

October 9, 2012

Monday Map: State and Local Sales Tax Rates as of July 1, 2012

August 6, 2012

Senate Considers Allowing State Taxation of Online Sales

August 1, 2012

State and Local Sales Taxes at Midyear 2012

July 31, 2012

Monday Map: Sales Tax Holidays in 2012

July 30, 2012

Prepared Statement of Joseph Henchman Vice President, Legal & State Projects Tax Foundation Hearing on H.R. 3179, the Marketplace Equity Act of 2011 Before the Committee on the Judiciary, U.S. House of Representatives

July 23, 2012

Trend #4: Sales Tax Increases

June 12, 2012

Trend #5: “Amazon” Taxes

June 11, 2012