Tax Data, Charts, and Maps
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.
Tax Data from The Tax Foundation
- Major Components of the State Business Tax Climate Index, FY 2012, January 25, 2012
- State Business Tax Climate Index-- Sales Tax Index, 2011-2012, January 25, 2012
- Combined State & Local Sales Tax Rates (As of July 1, 2011), September 22, 2011
- 2011 Sales Tax Holidays & Price Caps, August 8, 2011
- State General Sales Tax Collections Per Capita, Fiscal Year 2009, February 25, 2011
- State and Local Excise and Selective Sales Tax Collections Per Capita, Fiscal Year 2008, February 25, 2011
- State and Local General Sales Tax Collections Per Capita, Fiscal Year 2008, February 25, 2011
- State and Local Cell Phone Tax Rates, as of July 1, 2010, February 24, 2011
- State Sales, Gasoline, Cigarette, and Alcohol Tax Rates by State, 2000-2010, April 1, 2010
- State General Sales and Use Tax Rates , March 29, 2010
- State and Local General and Selective Sales Tax Collections Per Capita, Fiscal Year 2007 , March 29, 2010
- Topline Results for Tax Foundation's 2009 Survey of U.S. Attitudes on Taxes, Government Spending and Wealth Distribution, April 8, 2009
- State General Sales Tax Collections Per Capita, Fiscal Year 2007* , February 5, 2009
- Map: Combined State and Local Sales Tax Rates, 2008, November 30, 2008
- State and Local General Sales and Gross Receipts Tax Collections Per Capita and Per Household, Fiscal Year 2006 , July 20, 2008
- General Sales Tax Collections by State, Fiscal Year 2006, June 28, 2007
- Dates of Adoption of Major State Taxes, January 1, 2005
Maps
- State and Local (Combined) General Sales Tax Rates as of July 1, 2011, September 22, 2011
- Map: State Sales Tax Rates as of January 1st, 2011, June 2, 2011
- Map: Sales Tax Average Rates, October 19, 2009