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1 Scott Drenkard, State and Local Sales Tax Base Conformity Issues in Other States 1 (2015)

handle is hein.taxfoundation/stlostxbci0001 and id is 1 raw text is: State and Local Sales Tax Base Conformity Issues in Other States Scott Drenkard Economist & Director of State Projects, Tax Foundation Louisiana Sales Tax Streamlining & Modernization Commission October28, 2015 Chairwoman Stokes, Members of the Commission, Thank you again for the opportunity to address you today. At the request of the commission I have put together a brief summary of other states that struggle with sales tax base conformity issues between state and local governments. Louisiana is one of just a few states that have local sales tax bases, collections, and audit functions which are separate from the state. By our count, just five states other than Louisiana have unique situations in this regard: Alaska, Arizona, Colorado, Idaho, and New Jersey. Alaska Sales and Use Tax Alaska does not impose a statewide general sales tax, but does allow municipalities to levy sales taxes, and grants them both rate and base authority. Home rule municipalities have general powers of taxation, and may assess a sales tax on sales, rents, and services (any or all), subject to exemptions and limitations established by statute. Within these three sources, home rule municipalities possess the authority to set out sales tax exemptions by ordinance.' Home rule boroughs may wholly or partially exempt a source from the borough sales tax that is taxed by a city within that borough, though all boroughs-home rule and general law-are obligated to collect city sales taxes.2 Cities within a borough may have distinct bases within these sources, but cannot tax a source untaxed by the borough.' General law cities and boroughs possess somewhat more limited authority. Some boroughs and cities elect to forego the imposition of a sales tax altogether. 'AS § 2 9.45.650. 2 Alaska Department of Commerce, Community and Economic Development, Alaska Taxable 2014, Vol. LIV, Jan. 2015, https://www.commerce.alaska.gov/web/portals/4/pub/osa/14taxable.pdf, at 7-8. 3 AS 2 9.45.700. 4 Alaska Department of Commerce, Community and Economic Development, at Tables 2-3. 1

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