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

Taxation of Online Travel Services: Lawsuits Generally Not Succeeding In Effort to Expand Hotel Taxes

May 9, 2012

Illinois “Amazon Tax” Ruled Unconstitutional

April 26, 2012

Senator Cardin: Tax Simplification Unnecessary Because We Have Computers

April 25, 2012

State and Local Sales Tax Rates in Cities with Population above 200,000, As of April 1, 2012

April 11, 2012

Sales Tax Rates in Major U.S. Cities

April 11, 2012

Meals Taxes in Major U.S. Cities

March 1, 2012

Meals Taxes in Major U.S. Cities

March 1, 2012

State and Local Cell Phone Tax Rates, as of July 1, 2010

February 16, 2012

Sales Tax Treatment of Groceries, Candy and Soda as of January 1, 2012

February 16, 2012

State and Local Excise and Selective Sales Tax Collections Per Capita, Fiscal Year 2009

February 16, 2012

Internet Taxation Trends and Options

February 11, 2012

State Business Tax Climate Index– Sales Tax Index, 2011-2012

January 25, 2012

Major Components of the State Business Tax Climate Index, FY 2012

January 25, 2012

New Podcast: Rep. Seth Berry on “Tax Zappers” and Sales Tax Fraud

January 13, 2012

States Vary Widely in Number of Taxpayers Deducting State or Local Sales Taxes

January 11, 2012

Assessing Federal Action on State Efforts to Collect Sales and Use Taxes on Internet Commerce (Testimony Before the U.S. House of Representatives)

November 30, 2011

Tax Foundation Weighs in on State Efforts to Collect Sales and Use Taxes on Internet Commerce

November 30, 2011

Results of Sugar and Snack Tax Contest

November 14, 2011

Bipartisan Group Introduces New Bill to Allow State Taxes on Online Sales

November 10, 2011

Sen. Wyden Introduces Resolution Opposing Federal Action on Online Sales Tax Collection Requirements

November 8, 2011