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30 J. St. Tax'n 53 (2011-2012)
Ranking State and Local Sales Taxes

handle is hein.journals/jrnsttax30 and id is 54 raw text is: November-December

Ranking State and
Local Sales Taxes
ByS &ott Drenkard
Scott Drenkard outlines local sales tax rates, noting the highest
and lowest rates nationally.
Tax Foundation Fiscal Fact No. 284
Introduction

:all sales taxe
collect tax rE
not know the
eral personal

leas
reat

are

tanaara UluI
icome tax ral

ransparent way
many citizens
!8,33 and 35%
tend to have at

a of the sales tax in their state, or

r

a r(

rate printea on it.
However, almost three-auarters

>rt

average tha t refl
a e
per sctate. These
I walk out of m,
the average sale

:e of local-
residents,1
s reoort ar(

tates ha

an sales taxes that may bE
rates varying from count
es a Ooulation-weiphtec

ects incidence of ge
cakcu ations answer

ta:

and bL
Jil pay

rI sales ta>
e- question
thing, what

Combined Rates

lave a stat

3ales tax: Alaska,

dontana New Hampshire and Ore
five (all but Alaska) do not allow loca

large a local sales tax. In Alaska,

au ar

rtainly increase tne avera
1 to aive Alaskans a hihe

rate than any state that charges a stal

tates that

a stal

avera

5%), Ma
and Wis

igh local rat
iak (5 and 6,

local ral
:0mbin<
rate.
e tax, t

ibined rates are Ha-

tr inia

W1

ie statE
lawar<
jr of th

la(

re
bL

Scott Drenkard

witn ax toundatior
foundation.org.

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