About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

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

handle is hein.taxfoundation/stocalexr0001 and id is 1 raw text is: ax State and Local Sales Tax Rates 2018 FISCAL FACT Jared Walczak Scott Drenkard No. 572 Senior Policy Analyst Economist, Director of State Projects Feb. 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 Louisiana (10.02 percent), Tennessee (9.46 percent), Arkansas (9.41 percent), Washington (9.18 percent), and Alabama (9.10 percent). * New Jersey reduced its statewide rate from 6.875 to 6.625 percent as of January 1. * 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) non-profit 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

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most