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1 Scott Drenkard & Jared Walczak, State and Local Sales Tax Rates, Midyear 2015 1 (2015)

handle is hein.taxfoundation/stlostxmy0001 and id is 1 raw text is: TAXSil-- -
FOUNDATION
FISCAL
FACT
July 2015
No. 473

State and Local Sales Tax Rates,
Midyear 2015
By Scott Drenkard & Jared Walczak
Economist &   Policy Analyst

Manager of
State Projects
Key Findings
Forty-five states and the District of Columbia collect statewide sales taxes.
Local sales taxes are collected in thirty-eight states.
The five states with the highest average combined state and local sales tax
rates are Tennessee (9.46 percent), Arkansas (9.27 percent), Louisiana (9.01
percent), Alabama (8.93 percent), and Washington (8.90 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.
Differences in sales tax rates cause consumers to shop across borders or
buy products online.
The Tax Foundation is a 501(c)(3)
non partisan, non profit research
institution founded in 1937 to
educate the public on tax policy.
Based in Washington, D.C., our
economic and policy analysis is
guided by the principles of sound
tax policy: simplicity, neutrality,
transparency, and stability.
©2015 Tax Foundation
Distributed under
Creative Commons CC BY NC 4.0
Editor, Melodie Bowler
Designer, Dan Carvajal
Tax Foundation
1325 G Street, NW, Suite 950
Washington, DC 20005
202.464.6200
taxfoundation.org

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