Ranking State and Local Sales Taxes

Drenkard, Scott
November 2011
Journal of State Taxation;Nov/Dec2011, Vol. 30 Issue 1, p53
Academic Journal
The article outlines local sales tax rates fro the highest up to the lowest in the U.S. It offers a population weighted average reflecting the incidence of general sales taxes per state. It focuses on the five states in the U.S. that do not have a statewide sales tax namely Alaska, Delaware, Montana, New Hampshire, and Oregon wherein four except Alaska also do not allow the charging of local sales tax.


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