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

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                              State and Local Sales Tax Rates,

                              Midyear 2018

FISCAL
FACT                          Jared Walczak         Scott Drenkard
No.  600                      Senior Policy Analyst Director of State Projects
July 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 Tennessee  (9.46 percent), Louisiana (9.45 percent), Arkansas (9.42
                                    percent), Washington   (9.19 percent), and Alabama (9.15 percent).

                                 *  Louisiana's statewide rate fell from 5.0 to 4.45 percent on July 1, 2018, as
                                    lawmakers   decided to extend a portion, but not all, of an expiring 1 percent
                                    on the sales tax. Due to the change and  a small reduction in local rates,
                                    the state no longer has the highest average combined   rate in the country,
                                    narrowly  edged  out by Tennessee.

                                 *  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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