Research Areas
Sales & Use Taxes
Sales taxes are a form of excise levied when a good or services is sold to its final consumer. Sales taxes are levied at both the state and local level, and commonly exempt food, utilities and other necessities from taxation. Since state sales taxes only apply to purchases within a state's borders, they are typically accompanied by a use tax that applies to the use, storage, or other consumption within the state of goods or services purchased out of state.
Additional questions about sales and use taxes? Contact us at (202) 464-6200.
Articles from the Tax Foundation
- Testimony to Vermont Blue Ribbon Tax Structure Commission: Options for Improving Vermont’s Tax Competitiveness, by William Ahern, November 17, 2009
- Jeff Reed of McDermott Will & Emery: Amazon Taxes in New York, November 11, 2009
- Map: Sales Tax Average Rates, October 19, 2009
- Tax Foundation Releases Updated Combined State and Local Sales Tax Rates, October 16, 2009
- Updated State and Local Option Sales Tax, by Kail Padgitt, October 16, 2009
- New Report Compares State and Local Government Tax Revenue Sources, October 9, 2009
- Where Do State and Local Governments Get Their Tax Revenue?, by Gerald Prante, October 9, 2009
- State Business Tax Climate Index-- Sales Tax Index, 2010, September 22, 2009
- "Amazon Tax" Unconstitutional and Unwise, by Joseph Henchman and Justin Burrows, September 15, 2009
- Mark Robyn of the Tax Foundation: Sales Tax Holidays, August 26, 2009
- Sales Tax Holidays: Politically Expedient but Poor Tax Policy, by Mark Robyn, Micah Cohen and Joseph Henchman, August 26, 2009
- Second Amendment holiday misses target, by Micah Cohen, August 9, 2009
- Past Sotomayor Opinions Not Encouraging for Opponents of State Tax Overreaching, by Travis Greaves and Joseph Henchman, July 14, 2009
- States Begin New Fiscal Year Following Many Tax Changes, July 13, 2009
- Some States Respond to Budget Shortfalls with Tax Increases, by Mark Robyn and Kail Padgitt, July 13, 2009
- State Sales, Gasoline, Cigarette, and Alcohol Tax Rates by State, 2000-2009, July 10, 2009
- The Pine Tree State Chops Down Income Tax: Maine Enacts Major Tax Reform, by Kail Padgitt, June 23, 2009
- A Golden Opportunity: California’s Budget Crisis Offers a Chance to Fix a Broken Tax System, by Joseph Henchman, May 18, 2009
- Testimony before Maryland Legislature on the Streamlined Sales Tax Project, by Joseph Henchman, February 18, 2009
- State General Sales Tax Collections Per Capita, Fiscal Year 2007* , February 5, 2009
- State Selective Sales Tax Collections Per Capita, Fiscal Year 2007 , February 5, 2009
- New York Governor David Paterson’s Tax and Fee Proposals a Mixed Bag, by Josh Barro, January 22, 2009
- Map: Combined State and Local Sales Tax Rates, 2008, November 30, 2008
- NYC May See Higher Income, Sales and Property Taxes, by Josh Barro, November 12, 2008
- State and Local General Sales and Gross Receipts Tax Collections Per Capita and Per Household, Fiscal Year 2006 , July 20, 2008
- State and Local General Sales Tax Collections Per Capita and Per Household, Fiscal Year 2006 , July 20, 2008
- Testimony on H.R. 5267, the Business Activity Tax Simplification Act of 2008, by Joseph Henchman, June 24, 2008
- State General Sales Tax Collections Per Capita and Per Household, Fiscal Year 2006 , June 3, 2008
- States Should Avoid Sales Taxes on Nonprofit Hospital Purchases, by Joseph Henchman, April 11, 2008
- Maryland Flouts Regional Tax Competition with Historic Tax Hike, by William Ahern, April 9, 2008
- Santa Fe Should Not Fatten Budget with Soda Taxes, by Gerald Prante, August 23, 2007
- General Sales Tax Collections by State, Fiscal Year 2006, June 28, 2007
- William Fox on the Merits of State Sales Taxes and Local Property Taxes, April 5, 2007
- The Hidden Tax for Sm(all) Business in Governor Blagojevich's Gross Receipts Tax, by Chris Atkins, March 29, 2007
- Gross Receipts Taxes in State Government Finances: A Review of Their History and Performance, by John L. Mikesell, January 31, 2007
- Tax Reform in Michigan: Replacing the Single Business Tax, by Chris Atkins and Jonathan Williams, January 24, 2007
- John Mikesell on the Reemergence of Gross Receipts Taxes, January 16, 2007
- Tax Pyramiding: The Economic Consequences of Gross Receipts Taxes, by Andrew Chamberlain and Patrick Fleenor, December 4, 2006
- Holiday Season 'Tax Holidays' No Break for Taxpayers, by Jonathan Williams, November 22, 2006
- Establishing Physical Presence: Borders Online Case Reveals Court Disharmony in Applying Physical Presence Rules to State Sales Taxes, by Chris Atkins, September 26, 2006
- Sales tax 'holiday' more hoopla than helpful, by Jonathan Williams, August 23, 2006
- Sales Tax Holidays: Politically Expedient but Poor Tax Policy, by Jonathan Williams, Curtis S. Dubay and Johanna Mausolf, August 3, 2006
- Temporary Gasoline Tax Holidays: Relief for Motorists or Poor Tax Policy?, by Jonathan Williams and Andrew Chamberlain, July 10, 2006
- Dates of Adoption of Major State Taxes, January 1, 2005
- How Excise Tax Differentials Affect the Cross-Border Sales of Beer in the United States, by Patrick Fleenor, May 1, 1999
- Analysis and Summary of the National Retail Sales Tax Act of 1996, by Arthur P. Hall, Ph.D., March 1, 1996
- State and Local Sales Taxes, by TF Staff, August 1, 1970
- Current Problems and Issues in State Taxation of interstate Commerce, January 30, 1966
- Federal Non-Income Taxes: An Examination of Selected Revenue Sources, by TF Staff, April 1, 1965
- Retail Sales and Individual Income Taxes in State Tax Structures, by TF Staff, January 1, 1962
- Federal Excise Taxes, by TF Staff, June 1, 1956
- Links to Other Tax Policy Resources, December 31, 1969