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Local Option Sales Taxes

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georgia amendment 1

Georgia Amendment 1 Threatens the State’s Housing Market

Georgia should focus on policies that restrict the overall growth of property taxes, not policies that functionally freeze property taxes for current owners by shifting costs onto new owners and into the sales tax.  

6 min read
State and Local Sales Tax Rates in Major Cities 2024 Sales Tax Rates by City

Sales Tax Rates in Major Cities, Midyear 2024

While many factors influence business location and investment decisions, sales taxes are something within policymakers’ control that can have immediate impacts—especially as a large number of major cities have combined rates of 9 percent or more.

6 min read
2024 sales tax rates by state midyear July 1st 2024 sales taxes by state including local sales taxes

State and Local Sales Tax Rates, Midyear 2024

Retail sales taxes are an essential part of most states’ revenue toolkits, responsible for 32 percent of state tax collections and 13 percent of local tax collections (24 percent of combined collections).

8 min read
2024 sales taxes including 2024 sales tax rates 2024 state and local sales tax rates

State and Local Sales Tax Rates, 2024

Retail sales taxes are an essential part of most states’ revenue toolkits, responsible for 32 percent of state tax collections and 13 percent of local tax collections (24 percent of combined collections).

9 min read
State and local tax collections per capita by state FY 2021

How High Are State and Local Tax Collections in Your State?

Contrary to initial expectations, the pandemic years were good for state and local tax collections, and while the surges of 2021 and 2022 have not continued into calendar year 2023, revenues remain robust in most states and well above pre-pandemic levels even after accounting for inflation.

4 min read
2022 State & 2022 sales tax, Local Sales Tax Rates, 2022 State Sales Tax Rates, 2022 Local Sales Tax rates

State and Local Sales Tax Rates, 2023

While many factors influence business location and investment decisions, sales taxes are something within policymakers’ control that can have immediate impacts.

11 min read
The Efficiency of State and Local Tax Administration of Local Taxes including Local Sales Taxes and Local Tourism Taxes

The Efficiency of State Administration of Local Taxes

The logic that has prevailed for local sales taxes should apply equally to other taxes that localities impose on multijurisdictional businesses, including local tourism taxes. The evidence is clear that central administration of local taxes reduces compliance costs without sacrificing local revenue.

15 min read
2022 State Sales Tax Rates

State and Local Sales Tax Rates, Midyear 2022

While many factors influence business location and investment decisions, sales taxes are something within policymakers’ control that can have immediate impacts.

12 min read
2022 sales taxes including 2022 sales tax rates 2022 state and local sales tax rates

State and Local Sales Tax Rates, 2022

While many factors influence business location and investment decisions, sales taxes are something within policymakers’ control that can have immediate impacts.

12 min read
2021 sales taxes by state, 2021 sales tax rates by state, 2021 state and local sales tax rates July 2021

State and Local Sales Tax Rates, Midyear 2021

The highest average combined state and local sales tax rates are in Louisiana (9.55 percent), Tennessee (9.547 percent), Arkansas (9.48 percent), Washington (9.29 percent), and Alabama (9.22 percent).

12 min read
2021 sales taxes, 2021 state and local sales tax rates. 2021 state sales tax rates, 2021 sales tax rates. sales tax rates by state, sales taxes by state

State and Local Sales Tax Rates, 2021

While many factors influence business location and investment decisions, sales taxes are something within lawmakers’ control that can have immediate impacts.

12 min read