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1 Jared Walczak & Scott Drenkard, State and Local Sales Tax Rates in 2017 1 (2017)

handle is hein.taxfoundation/stloaxr0001 and id is 1 raw text is: 







TAXS                           State and Local Sales Tax Rates


FOUNDATION


FISCAL                         in 2017


FACT

No. 539                        By Jared Walczak and Scott Drenkard

Jan. 2017                          Policy Analyst            Economist &
                                                             Director of State Projects
...................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................


                               Key Findings



                                   Forty-five states and the District of Columbia collect statewide sales taxes.



                                   Local sales taxes are collected in 38 states.



                                   The five states with the highest average combined state and local sales tax rates

                                   are Louisiana (9.98 percent), Tennessee (9.46 percent), Arkansas (9.30 percent),

                                   Alabama (9.01 percent), and Washington (8.92 percent).



                                   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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