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1 Janelle Cammenga, State and Local Sales Tax Rates, Midyear 2019 1 (2019)

handle is hein.taxfoundation/stlclslsx0001 and id is 1 raw text is: 3State and Local Sales Tax Rates, Midyear 2019 FISCAL FACT Janelle Cammenga No. 663 PolicyAnalyst July 2019 Key Findings Forty-five states and the District of Columbia collect statewide sales taxes. Local sales taxes are collected in 38 states. In some cases, they can rival or even exceed state rates. The five states with the highest average combined state and local sales tax rates are Tennessee and Arkansas (9.47 percent), Louisiana (9.45 percent), Washington (9.21 percent), and Alabama (9.16 percent). Utah's statewide rate increased from 5.95 percent to 6.1 percent in April 2019. No other state rates have changed since July 2018, although the District of Columbia's rate increased to 6 percent in October 2018. Sales tax rates differ by state, but sales tax bases also impact how much revenue is collected from a tax and how the tax affects the economy. Sales tax rate differentials can induce consumers to shop across borders or buy products online. 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) nonprofit organization. ©2019 Tax Foundation Distributed under Creative Commons CC BY NC 4.0 Editor, Rachel Shuster Designer, Dan Carvajal Tax Foundation 1325 G Street, NW, Suite 950 Washington, DC 20005 202.464.6200 taxfoundation.org

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