About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

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

handle is hein.taxfoundation/stlctxrm0001 and id is 1 raw text is: 

                              State and Local Sales Tax Rates,

                              Midyear 2018

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.

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) nonprofit
@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

What Is HeinOnline?

HeinOnline is a subscription-based resource containing nearly 3,000 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:

Already a HeinOnline Subscriber?

profiles profiles most