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1 Janelle Cammenga, State and Local Sales Tax Rates, 2020 1 (2020)

handle is hein.taxfoundation/stlcstx0001 and id is 1 raw text is: FISCAL FACT No. 686 Jan. 2020 State and Local Sales Tax Rates, 2020 Janelle Cammenga PolicyAnalyst 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 (9.53 percent), Louisiana (9.52 percent), Arkansas (9.47 percent), Washington (9.21 percent), and Alabama (9.22 percent). * No state rates have changed since Utah increased the state-collected share of its sales tax from 5.95 percent to 6.1 percent in April 2019. * 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 global levels. We are a 501(c)(3) nonprofit organization. @2020 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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