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1 Jared Walczak & Scott Drenkard, State and Local Sales Tax Rates, Midyear 2016 1 (2016)

handle is hein.taxfoundation/stlocsatxrm0001 and id is 1 raw text is: 









TA   XO'  itW
                               State and Local Sales Tax Rates,
FOUNDATION


FISCAL                         Midyear 2016


FACT

No. 515                        By  Jared   Walczak          Scott   Drenkard

Jul. 2016                          Policy Analyst           Director of State Projects



                               Key   Findings



                                   Forty-five states and the District of Columbia collect statewide sales taxes.



                                   Local sales taxes are collected in 38 states.



                                   The five states with the highest average combined state and local sales tax rates

                                   are Louisiana (9.99 percent), Tennessee (9.45 percent), Arkansas (9.30 percent),

                                   Alabama  (8.97 percent), and Washington (8.92 percent).



                                   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.























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