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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
FACT
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.
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 global
levels. We are a 501(c)(3) nonprofit
organization.
©2021 Tax Foundation
Distributed under
Creative Commons CC-BY-NC 4.0
Editor, Rachel Shuster
Designer, Dan Carvajal
Tax Foundation
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Washington, DC 20005
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taxfoundation.org

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