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1 Janelle Cammenga, State and Local Sales Tax Rates, January 2019 1 (2019)

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         3State and Local Sales Tax Rates,

                             January 2019

FISCAL
FACT                         Janelle Cammenga
No. 633                      Policy Analyst
Jan. 2019


                             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 (9.47 percent), Louisiana (9.45 percent), Arkansas (9.43
                                   percent), Washington (9.17 percent), and Alabama (9.14 percent).

                                   No state rates have changed since July 2018, when Louisiana's declined from
                                   5.0 to 4.45 percent.

                                  The District of Columbia's sales tax rate increased to 6 percent from 5.75
                                   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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