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1 Jared Walczak, et al., Sales Tax Rates in Major Cities, Midyear 2016 1 (2016)

handle is hein.taxfoundation/sltxmjci0001 and id is 1 raw text is: TmxS FOUNDATION FISCAL FACT No. 519 July, 2016 The Tax Foundation is the nation's leading independent tax policy research organization. Since 1937, our research, analysis, and experts have informed smarter tax policy at the federal, state, and local levels. We are a 501(c)(3) non-profit organization. @2016 Tax Foundation Distributed under Creative Commons CC-BY NC 4.0 Designer, Dan Carvajal Tax Foundation 1325 G Street, NW, Suite 950 Washington, DC 20005 202.464.6200 taxfoundation.org Sales Tax Rates in Major Cities, Midyear 2016 By Jared Walczak Scott Drenkard Evan Linett Policy Analyst Director of State Projects Research Assistant Sales taxes in the United States are levied not only by state governments but also by city, county, tribal, and special district governments. In many cases these local sales taxes can have a profound impact on the total rate that consumers experience. Several private firms maintain databases of the sales tax rates in the roughly 10,000 local jurisdictions in the United States that levy them. Here, we list the combined state and local sales tax rates in major U.S. cities, defined as all U.S. Census-designated incorporated places with a population over 200,000. This report complements our semi-annual calculation of the average of all local sales taxes in each state.' Highest and Lowest Sales Taxes Among Major Cities On January 1, 2016, Chicago, Illinois, vaulted to the top of the list of cities imposing the highest combined state and local sales tax in the nation when a county tax increase brought the total rate to 10.25 percent.2 Four cities trail closely behind at 10 percent: Birmingham and Montgomery, Alabama; and Baton Rouge and New Orleans, Louisiana. The two cities in Louisiana are new inclusions at the very top, driven by a one percentage point increase in the Louisiana state sales tax effective April 1, 2016.3 They are followed by Seattle and Tacoma, Washington, at 9.6 percent; Freemont and Oakland, California, at 9.5 percent; Memphis and Nashville, Tennessee, at 9.25 percent; and Glendale, Arizona, at 9.2 percent. Portland, Oregon, and Anchorage, Alaska, have neither a state nor local sales tax. Honolulu, Hawaii, has the third lowest sales tax among major cities with a rate of 4.5 percent. However, Hawaii's overly broad sales tax makes this not strictly comparable 1 Jared Walczak and Scott Drenkard, State and Local Sales Tax Rates, Midyear 2016, Tax Foundation Fiscal Fact No. 515, July 5, 2016, http://taxfoundation.org/article/state-and-local-sales-tax-rates-midyear-2016. 2 Jared Walczak, Chicago Adopts Highest Sales Tax Among Major Cities, Tax Foundation Tax Policy Blog, July 16, 2015, http://taxfoundation.org/blog/chicago-adopts-highest-sales-tax-among-major-cities. 3 Tyler Bridges, Louisiana Sales Tax System Now Ranks Worse Than Last Place, The Advocate, Mar. 31, 2016, http:// theadvocate.com/news/15350511-127/louisiana-sales-tax-system-now-ranks-worse-than-last-place.

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