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

Comments on South Dakota’s Challenge to Quill

How Much Does Your State Collect in Sales Tax Per Capita?

Amazon’s Marketplace Business Isn’t a Tax Avoidance Scheme

CBPP Urges States to Adopt Colorado Internet Tax Law, Despite Major Problems

Sales Tax Holidays: Politically Expedient but Poor Tax Policy, 2017

State and Local Sales Tax Rates, Midyear 2017

State Tax Changes Taking Effect July 1, 2017

Illinois Calls Special Legislative Session in Final Attempt to Prevent Fiscal Disaster

States Adopting Aggressive Online Sales Tax Laws

Unpacking the State and Local Tax Toolkit: Sources of State and Local Tax Collections

West Virginia Legislature Reaches Budget Agreement

Tax Reform Gridlock Could Force Immediate Special Session for Louisiana Legislature

Ohio Illustrated: A Visual Guide to Taxes & The Economy

California Single-payer: A Dream for Expanded Coverage, a Nightmare to Fund

D.C. Council Committee to Vote on Interrupting Tax Reform Package

Louisiana Scraps Gross Receipts Tax Proposal

To What Extent Does Your State Rely on Sales Taxes?

Tampon Taxes: Do Feminine Hygiene Products Deserve a Sales Tax Exemption?

Potential Colorado Ballot Measure Shows How Not to Design a Sales Tax

Late-Breaking West Virginia Compromise Would Create Two New Taxes