Table of Contents Key Findings Introduction Combined State and Local Sales Tax Rates (Map) State Sales Tax Rates Local Sales Tax Rates State & Local Sales Tax Rates (Table) The Role of Competition in Setting Sales Tax Rates Sales Tax Bases: The Other Half of the Equation Methodology Conclusion Key Findings Forty-five states and the District of Columbia collect statewide sales taxes. [read post]

”[13]  State and local governments should be cautious about raising rates too high relative to their neighbors because doing so will yield less revenue than expected or, in extreme cases, revenue losses despite the higher tax rate. [read post]