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1 Scott Drenkard, State and Local Sales Tax Rates in 2014 1 (2014)

handle is hein.taxfoundation/taxfaas0001 and id is 1 raw text is: TAX(%
FOUNDATION
State and Local Sales Tax Rates
Mar. 2014       in  2014
No. 420
By Scott Drenkard
Economist
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 (9.19
percent), Louisiana (8.89 percent), Washington (8.88 percent), and
Oklahoma (8.72 percent).
Virginia, Arkansas, Ohio, and Maine have recently raised sales
tax rates.
Arizona, Kansas, and the District of Columbia have recently cut
sales tax rates.
Sales taxes rates differ by states, but sales tax bases also impact
how much revenue is collected from a tax and how the tax
effects the economy.
* Differences in sales tax rates cause consumers to shop across
borders or buy products online.

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