Several private firms maintain databases of the sales tax rates in the roughly 10, local jurisdictions in the United States that levy them. Here, we list the combined state and local sales tax rates in major U.
Census-designated incorporated places with a population over , This report complements our semiannual calculation of the average of all local sales taxes in each state. Last year, Chicago, Illinois, vaulted to the top of the list of cities imposing the highest combined state and local sales tax in the nation when a county tax increase brought the total rate to The two cities in Louisiana are relatively new inclusions at the very top, driven by a 1 percentage point increase in the Louisiana state sales tax effective April 1, Portland, Oregon, and Anchorage, Alaska, have neither a state nor a local sales tax.
Honolulu, Hawaii, has the third lowest sales tax among major cities with a rate of 4. Richmond, Virginia 5. Research indicates that consumers can and do leave high-tax areas to make major purchases in low-tax areas, such as from cities to suburbs. This report ranks states and cities based on tax rates and does not account for differences in tax bases the structure of sales taxes, defining what is taxable and nontaxable. States can vary greatly in this regard. For instance, most states exempt groceries from the sales tax, others tax groceries at a limited rate, and still others tax groceries at the same rate as all other products.
Tax experts generally recommend that sales taxes apply to all final retail sales of goods and services but not intermediate business-to-business transactions in the production chain. Despite agreement in theory, the application of most state sales taxes is far from this ideal. This base is far wider than the national median, where the sales tax base applies to Sales taxes are just one part of the overall tax structure and should be considered in context.
For example, Washington State has high sales taxes but no income tax, whereas Oregon has no sales tax but high income taxes. See also Randolph T. Beard, Paula A. Gant, and Richard P. The Tax Foundation works hard to provide insightful tax policy analysis. Our work depends on support from members of the public like you. Would you consider contributing to our work? If an average annual amount were included in the tables for these purchases, then taxpayers would be able to get double benefit for them: using their actual receipts in years when they purchased such items, but using the tables in all other years.
As a result, the law provides for such items to be accounted for outside of the tables entirely. There are two key features of a general sales tax: What is taxed the tax base , and how much it is taxed the tax rate. Among states that have local sales taxes, these two features create three basic categories:. The deduction for state and local general sales tax is meant to be the amount of sales tax you actually paid.
Rather than require you to keep all of your receipts, the tax law allows you to use the optional sales tax tables provided by the IRS. This lets you approximate your sales tax payments using average consumption patterns, taking into account the relevant tax rates and your income and family size. If a locality defined as a state-county-ZIP code combination has more than one taxing district, the calculator uses the average of the local sales tax rates among those districts to estimate the amount of sales tax the average taxpayer in that locality actually paid.
This assumes residents purchase taxable items throughout the locality, not just in the taxing jurisdiction where they reside. If you are deployed overseas, you can use the calculator to determine the sales tax you paid while you were in the United States. How It Works Enter your information for the tax year: Filing status Sales tax paid on specified large purchases Income Dependents claimed.
What You Need Have this information ready: W-2, or other income statements Receipts for specified large purchases ZIP code of your address and dates lived. Washington, D. Census Bureau , " annual survey of state government tax collections by category," accessed June 26, Categories : Update needed North Carolina Tax policy information by state.
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How do I update a page? Election results. Privacy policy About Ballotpedia Disclaimers Login. Tax policy in North Carolina. Tax rates in Tax revenues in Note : For complete notes and annotations, please see the source below. South Carolina. Note: For full annotations, see the source below. Revenue in these states is generated from various taxes, fees, price mark-ups, and net liquor profits.
North Carolina. Source : U. Census Bureau , " annual survey of state government tax collections by category," accessed April 4, Not on ballot. Local City taxes. School taxes. Property taxes. Sales taxes. Income taxes.
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