About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

LOG IN
LOG IN


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

handle is hein.taxfoundation/stlostxmy0001 and id is 1 raw text is: TAXSil-- - FOUNDATION FISCAL FACT July 2015 No. 473 State and Local Sales Tax Rates, Midyear 2015 By Scott Drenkard & Jared Walczak Economist & Policy Analyst Manager 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 Tennessee (9.46 percent), Arkansas (9.27 percent), Louisiana (9.01 percent), Alabama (8.93 percent), and Washington (8.90 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. The Tax Foundation is a 501(c)(3) non partisan, non profit research 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 Distributed under Creative Commons CC BY NC 4.0 Editor, Melodie Bowler Designer, Dan Carvajal Tax Foundation 1325 G Street, NW, Suite 950 Washington, DC 20005 202.464.6200 taxfoundation.org