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1 Scott Drenkard, et al., State and Local Sales Tax Rates Midyear 2014 1 (2014)

handle is hein.taxfoundation/taxfaaa0001 and id is 1 raw text is: TAX FOUNDATION FISCAL FACT Sep. 2014 No. 438 State and Local Sales Tax Rates Midyear 2014 By Scott Drenkard Economist & Manager of State Projects Liz Emanuel Adjunct Scholar Jordan Yahiro Adjunct Scholar 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 (9.24 percent), Louisiana (8.91 percent), Washington (8.88 percent), and Alabama (8.85 percent). * Sales taxes rates differ by state, but sales tax bases also impact how much revenue is collected from a tax and how the tax effects the economy. * The District of Columbia successfully expanded its sales tax to include some services, which allowed reductions in its individual and corporate income tax rates. * Differences in sales tax rates cause consumers to shop across borders or buy products online.