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1 Jared Walczak, et al., Sales Tax Rates in Major Cities, Midyear 2017 1 (2017)

handle is hein.taxfoundation/stxramjc0001 and id is 1 raw text is: Sales Tax Rates in Major Cities, FISCAL Midyear 2017 FACT Jared Walczak Scott Drenkard Ray Roessler No. 562 Senior Policy Analyst Director of State Projects Research Assistent Oct. 2017 Key Findings There are roughly 10,000 sales tax jurisdictions in the United States, with widely varying rates. Among major cities, Long Beach, California, and Chicago, Illinois, impose the highest combined state and local sales tax rates, at 10.25 percent. Four other cities-Birmingham and Montgomery, Alabama, and Memphis and Nashville, Tennessee, rank next highest with 10.0 percent combined rates. Neither Anchorage, Alaska, nor Portland, Oregon, impose any state or local sales taxes. Honolulu, Hawaii, has a low rate of 4.5 percent and several other major cities, including Richmond, Virginia, keep overall rates modest. A 1 percentage point increase in the Louisiana state sales tax, and ballot issues in California and Georgia, drove up rates in several large cities. Research demonstrates a rise in cross-border shopping and other avoidance efforts as sales tax rates increase. 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. ©2017 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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