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

handle is hein.taxfoundation/stlocaxrm0001 and id is 1 raw text is: FISCAL FACT No. 553 Jul. 2017 State and Local Sales Tax Rates, Midyear 2017 Jared Walczak Senior Policy Analyst Scott Drenkard 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 thirty-eight states. * The five states with the highest average combined state and local sales tax rates are Louisiana (10.02 percent), Tennessee (9.45 percent), Arkansas (9.34 percent), Washington (9.20 percent), and Alabama (9.03 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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