Personal Finance

Sales Tax

A consumption tax imposed by governments on the sale of goods and services, typically calculated as a percentage of the purchase price.

Also known as: use tax, consumption tax, sales and use tax

What You Need to Know

Sales tax is a mandatory fee added to purchases at the point of sale, collected by retailers and remitted to state or local governments. The tax rate varies by location and can include state, county, and city taxes combined.

How Sales Tax Works:

  • Seller collects tax at checkout
  • Tax is based on the purchase location, not your residence
  • Most states tax goods; some also tax services
  • Rate is a percentage of the pre-tax price

U.S. Sales Tax Rates (2024):

  • 0% states: Alaska, Delaware, Montana, New Hampshire, Oregon
  • Lowest: Hawaii (4%), Wyoming (4%)
  • Highest: California (7.25%), Indiana (7%), Tennessee (7%)
  • Combined rates: Can exceed 10% in some cities

What's Typically Taxed:

  • Physical goods (clothing, electronics, furniture)
  • Prepared food (restaurants)
  • Some services (varies by state)

Common Exemptions:

  • Groceries (in most states)
  • Prescription medications
  • Medical services
  • Educational materials

Sales Tax vs. Use Tax: If you buy online from a seller without physical presence in your state and don't pay sales tax, you technically owe "use tax" when filing state taxes (rarely enforced).

Tax-Inclusive Pricing: In most of the U.S., prices are shown before tax. Some countries include tax in the displayed price.

Sources & References

This information is sourced from authoritative government and academic institutions:

  • taxpolicycenter.org

    https://www.taxpolicycenter.org/briefing-book/what-are-major-federal-excise-taxes-and-how-much-money-do-they-raise