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1 Jared Walczak, et al., Sales Tax Rates in Major Cities, Midyear 2017 1 (2017)

handle is hein.taxfoundation/stxramjc0001 and id is 1 raw text is: 







                              Sales Tax Rates in Major Cities,



FISCAL                        Midyear 2017
FACT                          Jared Walczak         Scott Drenkard            Ray Roessler
No. 562                       Senior Policy Analyst Director of State Projects Research Assistent
Oct. 2017

                              Key Findings

                                   There are roughly 10,000 sales tax jurisdictions in the United States, with
                                    widely varying rates.

                                   Among major cities, Long Beach, California, and Chicago, Illinois, impose the
                                    highest combined state and local sales tax rates, at 10.25 percent. Four other
                                    cities-Birmingham and Montgomery, Alabama, and Memphis and Nashville,
                                    Tennessee, rank next highest with 10.0 percent combined rates.

                                   Neither Anchorage, Alaska, nor Portland, Oregon, impose any state or local
                                    sales taxes. Honolulu, Hawaii, has a low rate of 4.5 percent and several other
                                    major cities, including Richmond, Virginia, keep overall rates modest.

                                   A 1 percentage point increase in the Louisiana state sales tax, and ballot
                                    issues in California and Georgia, drove up rates in several large cities.

                                   Research demonstrates a rise in cross-border shopping and other avoidance
                                    efforts as sales tax rates increase.






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