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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. 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) non profit organization. ©2017 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 202.464.6200 taxfoundation.org

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