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1 Scott Drenkard & Jared Walczak, State and Local Sales Tax Rates in 2015 1 (2015)

handle is hein.taxfoundation/stlosaltxr0001 and id is 1 raw text is: 





TAXS%
FOUNDATION                   State and Local Sales Tax Rates in 2015

FISCAL
                              By  Scott  Drenkard      &  Jared   Walczak
FACT
                                  Economist &             Policy Analyst
Apr. 2015                         Manager  of
No. 461                           State Projects



                              Key  Findings

                                 45  states collect statewide sales taxes.


                                 38  states collect local sales taxes.


                                 The  five states with the highest average combined   state-local sales tax
                                 rates are Tennessee  (9.45 percent), Arkansas  (9.26 percent), Alabama  (8.91
                                 percent), Louisiana (8.91 percent), and Washington (8.89 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.


                                 Differences  in sales tax rates cause consumers  to shop  across borders or
                                 buy  products online.















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institution founded in 1937 to
educate the public on tax policy.
Based in Washington, D.C., our
economic and policy analysis is
guided by the principles of sound
tax policy: simplicity, neutrality,
transparency, and stability.
@2015 Tax Foundation
Editor, Melodie Bowler
Designer, Dan Carvajal
Tax Foundation
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