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1 Jared Walczak & Scott Drenkard, State and Local Sales Tax Rates, Midyear 2018 1 (2018)

handle is hein.taxfoundation/stlctxrm0001 and id is 1 raw text is: State and Local Sales Tax Rates, Midyear 2018 FISCAL FACT Jared Walczak Scott Drenkard No. 600 Senior Policy Analyst Director of State Projects July 2018 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 (9.46 percent), Louisiana (9.45 percent), Arkansas (9.42 percent), Washington (9.19 percent), and Alabama (9.15 percent). * Louisiana's statewide rate fell from 5.0 to 4.45 percent on July 1, 2018, as lawmakers decided to extend a portion, but not all, of an expiring 1 percent on the sales tax. Due to the change and a small reduction in local rates, the state no longer has the highest average combined rate in the country, narrowly edged out by Tennessee. * 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. @2018 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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