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1 Janelle Cammenga, State and Local Sales Tax Rates, Midyear 2021 1 (2021)

handle is hein.taxfoundation/seadlcsl0001 and id is 1 raw text is: State and Local Sales Tax Rates,
Midyear 2021
FI SCAL                      Janelle Cammenga    Policy Analyst
No. 773
July 2021
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 (9.55 percent), Tennessee (9.547 percent), Arkansas (9.48
percent), Washington (9.29 percent), and Alabama (9.22 percent).
 No state rates have changed since Utah increased the state-collected share of
its sales tax from 5.95 percent to 6.1 percent in April 2019.
 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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©2021 Tax Foundation
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Designer, Dan Carvajal
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