Sales taxes in the United States (English Wikipedia)

"ADOR – Local Sales, Use, Lodgings, Rental Tax Rates". Revenue.alabama.gov. Retrieved 2012-11-19.
"Sales Tax". Revenue.alabama.gov. Retrieved 18 October 2017.
Revenue, Alabama Department of (2006-02-07). "ADOR – State Tax Rates". Retrieved 2009-09-26.
Revenue, Alabama Department of (2009). "ADOR – Local Sales, Use, Lodgings, Rental Tax Rates". Retrieved 2009-09-26.

allianceforperiodsupplies.org

"Tampon Tax". Alliance for Period Supplies. Retrieved 28 June 2024. New Mexico has exempted the sales tax on period products by allowing retailers to deduct the tax on the products from gross receipts and governmental gross receipts. This method of exemption is not standard or direct, so evaluation is necessary to determine effectiveness and total number of taxpayers that actually claimed the exemption.

arkansas.gov

dfa.arkansas.gov

"LIST OF CITIES AND COUNTIES WITH LOCAL SALES AND USE TAX" (PDF). Retrieved 27 July 2012.

arkansas.gov

Finance and Administration, Arkansas Department of (2005). "DFA | Office of Excise Tax Administration | Sales and Use Tax | State Tax Rates". Retrieved 2009-09-26.

ashland.or.us

"City of Ashland, Oregon – Administrative Services – Food and Beverage Tax". Ashland.or.us. Retrieved 2012-11-19.

avalara.com

"Arab, Alabama: Winner of Highest Sales Tax Rate - Avalara". Taxrates. August 6, 2013. Retrieved 2019-08-06.

azdor.gov

"Transaction Privilege Tax (TPT)". Arizona Department of Revenue. July 12, 2017.
"Arizona Department of Revenue". Azdor.gov. Retrieved 2012-11-19.

azleg.gov

"Format Document". Azleg.state.az.us. Retrieved 18 October 2017.
"Format Document". Azleg.state.az.us. Retrieved 18 October 2017.

azsos.gov

"Arizona Administrative Code". Azsos.gov. Archived from the original on 28 February 2015. Retrieved 18 October 2017.

barganier.net

"New York Introduces Bill on Gift Cards and Sales Tax - Barganier and Associates". Barganier.net. Retrieved 18 October 2017.

bbjtoday.com

"Retailers advised to stop collecting new snack tax Dec. 2 | BBJ Today". Bbjtoday.com. 2010-12-02. Retrieved 2014-01-25.

bcnys.org

"Final New York State Revenue Legislation – August 4, 2010". Bcnys.org. Retrieved 2012-11-19.

bloomberg.com

Storh, Greg (12 January 2018). "U.S. Supreme Court to Review Bid to Collect Internet Sales Tax". Bloomberg Businessweek. Retrieved 12 January 2018.
Roxana Tiron; Peter Cook (May 8, 2013). "Boehner 'Probably' Won't Back Internet Sales Tax Measure". Bloomberg. Retrieved May 9, 2013.

blueearthcountymn.gov

"Local Option Transportation Sales & Use Tax". Retrieved 2019-08-13.

ca.gov

boe.ca.gov

"Article 7. Specific Kinds of Property and Exemptions Generally". California State Board of Equalization. Retrieved 2 November 2018.
"Article 8. Food Products". California State Board of Equalization. Retrieved 2 November 2018.

cdtfa.ca.gov

"California City and County Sales and Use Tax Rates - Cities, Counties and Tax Rates - California Department of Tax and Fee Administration". cdtfa.ca.gov.

canadianbusiness.com

"Food tax lowers to 3 percent in West Virginia, still higher than surrounding states | Markets | Headline News | Canadian Business Online". Archived from the original on 2008-12-07. Retrieved 2008-07-13.

cbpp.org

"States That Still Impose Sales Taxes on Groceries Should Consider Reducing or Eliminating Them". 18 November 2008.

cch.com

toolkit.cch.com

"CCH Business Owner's Toolkit | Sales and Use Taxes in Alaska". Archived from the original on 2005-09-14. Retrieved 2005-08-22.

chicagotribune.com

articles.chicagotribune.com

"Cook County shaves its sales tax". Articles.chicagotribune.com. July 2010. Retrieved 18 October 2017.

cityofhenderson.com

REPORT OF TAXES COLLECTED ON ROOM RENTALS

cityofmyrtlebeach.com

"More Did you know?". City of Myrtle Beach. Retrieved 2014-01-25.

clarkcountynv.gov

"Clark County, NV".

cnn.com

news.blogs.cnn.com

"Senate passes Internet sales tax bill". CNN.com. May 6, 2013. Retrieved May 9, 2013.

colorado.gov

Revenue, Colorado Department of (August 2012). "Colorado Sales/Use Tax Rates" (PDF). Retrieved 2013-01-04.

cornell.edu

law.cornell.edu

But the ability of states to collect such tax may be limited. See, e.g., 41 USC 40116.

ct.gov

Office, Enter your Company or Top-Level. "DRS: Exemptions from Sales and Use Taxes". Ct.gov. Retrieved 18 October 2017.
SN 93(7) 1993 Legislation Affecting the Sales and Use Taxes, the Tourism Fund Surcharge and the Tire Fee, State of Connecticut Department of Revenue Services

cga.ct.gov

Connecticut General Assembly (2009-01-01). "Chapter 219 – Sales & Use Taxes – General Statutes of Connecticut". Retrieved 2009-09-26.

custhelp.com

revenue-pa.custhelp.com

How do I know which items or services are subject to Pennsylvania Sales Tax?, Pennsylvania Department of Revenue

dc.gov

cfo.dc.gov

"Tax Rates and Revenues, Sales and Use Taxes, Alcoholic Beverage Taxes and Tobacco Taxes". Government of the District of Columbia. September 27, 2013. Retrieved 2014-01-25.
the Chief Financial Officer, District of Columbia Office of. "Office of the Chief Financial Officer: Sales and Use Taxes". Retrieved 2009-09-26.

otr.cfo.dc.gov

"Office of Tax and Revenue: Sales Tax Holiday". Archived from the original on 2007-09-11. Retrieved 2007-09-30.

green.dc.gov

"Skip the Bag, Save the River". Retrieved May 30, 2013.

denvergov.org

Revenue, City and County of Denver Department of (2011-12-30). "Denver Combined Tax Rates" (PDF). Retrieved 2012-04-16.

eugene-or.gov

"Transient Room Tax (TRT) - Eugene, OR Website". Eugene-or.gov. Retrieved 18 October 2017.

ey.com

"Puerto Rico enacts changes to sales and use tax rate effective 1 February 2014". Ernst & Young Puerto Rico LLC, San Juan. Retrieved 2014-01-29.

floridasalestax.com

Moffa, Jeanette (July 15, 2019). "Is Labor Subject to Sales Tax in Florida?". Moffa Sutton Donnini. Retrieved February 14, 2024. (emphasis in original)

fool.com

Bowman, Jeremy (16 August 2014). "The 5 States With No Sales Tax". The Motley Fool. Retrieved 9 April 2015.

forbes.com

Barrett, William P. "Average U.S. Sales Tax Rate Drops--A Little". Forbes.com. Retrieved 18 October 2017.
Barrett, William P. "Tuba City and part of Coconino County, Arizona - In Photos: America's 25 Highest Sales Tax Rates For 2012". Forbes.com. Archived from the original on February 5, 2012. Retrieved 18 October 2017.

ga.gov

etax.dor.ga.gov

"Archived copy" (PDF). Archived from the original (PDF) on 2013-05-25. Retrieved 2012-07-11.{{cite web}}: CS1 maint: archived copy as title (link)
"Georgia Department of Revenue". Archived from the original on 2011-12-03. Retrieved 2012-07-11.
"Archived copy" (PDF). Archived from the original (PDF) on 2012-09-05. Retrieved 2012-07-11.{{cite web}}: CS1 maint: archived copy as title (link)

gasplost.org

"Georgia SPLOST Special Purpose Local Option Sales Tax (SPLOST)". Retrieved 23 November 2012.

georgia.gov

dor.georgia.gov

"GEORGIA SALES AND USE TAX RATE CHART" (PDF). Dor.georgia.gov. Retrieved 18 October 2017.

guamtax.com

"Guam Tax Structure". Guamtax.com. Retrieved 2012-01-08.

hawaii.edu

uhero.hawaii.edu

Mak, James (August 15, 2022). "To Tax or Not to Tax Sale of Food and Medicine". University of Hawaiʻi Economic Research Organization. Retrieved February 14, 2024.

hawaii.gov

www6.hawaii.gov

Revenue, Hawaii Department of (December 2006). "An Introduction to the General Excise Tax" (PDF). Archived from the original (PDF) on December 16, 2006. Retrieved 2009-10-10.

idaho.gov

tax.idaho.gov

"Idaho State Tax Commission : 2013 Annual Report" (PDF). Tax.idaho.gov. Retrieved 18 October 2017.
"Sales / use tax". Idaho State Tax Commission. Retrieved July 4, 2016.

illinois.gov

tax.illinois.gov

"Publication 113 September 2015 : Retailer's Overview of Sales and Use Tax and Prepaid Wireless : E911 Surcharge" (PDF). Tax.illinois.gov. Retrieved 18 October 2017.

iltax.com

"Use Tax & Cigarette Use Tax". Archived from the original on 2008-12-07. Retrieved 2008-11-29.
"Title 86: Revenue Chapter I : Department of Revenue Part 130 Retailers' Occupation Tax" (PDF). Iltax.com. Retrieved 18 October 2017.

informationbirmingham.com

Birmingham, City of. "The Sales Tax Code of the City of Birmingham" (PDF). Retrieved 2009-09-26.

investguam.com

"Invest Guam – Tax Structure". Investguam.com. Retrieved 2012-01-08.

iowa.gov

"Iowa Department of Revenue – Iowa Taxes". Iowa.gov. Retrieved 2012-11-19.
"Iowa Department of Revenue – Iowa Taxes". Iowa.gov. Retrieved 2012-11-19.. Iowa.gov. Retrieved on 2012-11-19.

itepnet.org

Carl Davis, Kelly Davis, Matthew Gardner, Robert S. McIntyre, Jeff McLynch, Alla Sapozhnikova, "Who Pays? A Distributional Analysis of the Tax Systems in All 50 States" Archived 2012-05-15 at the Wayback Machine, Institute on Taxation & Economic Policy, Third Edition, November 2009, pp 118.

journaltimes.com

"Stadium tax might linger in southeastern Wisconsin for 3 more years". Journaltimes.com. 11 March 2008. Retrieved 18 October 2017.

jsonline.com

"Funding idea for new Bucks arena shot down". Jsonline.com. Retrieved 18 October 2017.

juneau.org

Juneau, City of (2009). "The City and Borough of Juneau Homepage". Retrieved 2009-09-26.

king5.com

Graf, Heather (March 31, 2017). "Sound Transit Three sales tax kicks in Saturday". King 5.

ksrevenue.gov

"Kansas Department of Revenue". January 1, 2023.
"Pharmacies & Drug Stores" (PDF). Kansas Department of Revenue. September 19, 2014. Archived (PDF) from the original on January 12, 2023. Retrieved April 4, 2023.
"Kansas Department of Revenue" (PDF).

ksrevenue.org

"Kansas Department of Revenue - Publication 1700: All city, county and special jurisdiction tax rates as of April 1, 2023". Kansas Department of Revenue. April 1, 2023. Archived from the original on April 4, 2023. Retrieved April 4, 2023.

laota.com

"Louisiana Parish tax agencies". Laota.com. Retrieved 2008-01-05.
"Allen Parish Taxes". Laota.com. Retrieved 2011-01-07.
"Orleans Parish". Laota.com. Retrieved 2016-06-08.

lasvegasnevada.gov

files.lasvegasnevada.gov

TRANSIENT LODGING ESTABLISHMENT ROOM TAX INSTRUCTIONS & GUIDELINES

louisiana.gov

revenue.louisiana.gov

See, e.g., Louisiana Publication 20165, quoting Louisiana R.S. 47:301(10) as providing that sales tax is due when the operator of a vending machine purchases the goods, not when they are resold through vending machines.
See, e.g., Louisiana partial exemption for tangible personal property that is not an ingredient but is consumed in a manufacturing process (such as conveyor belts or motor oils), in Louisiana Publication R-1002.
See, e.g., Louisiana Publication 1001(10_03), page 5 regarding partial exemption for food for preparation and consumption in the home.
"General Sales & Use Tax". Louisiana Department of Revenue. Retrieved 2019-05-28.

maine.gov

"SALES, FUEL & SPECIAL TAX DIVISION GENERAL INFORMATION BULLETIN" (PDF). Maine Revenue Services. Retrieved 2014-01-25.
"Maine Revenue Services: Sales & Use Tax - Sales Tax Reference Guide". Maine.gov. Retrieved 18 October 2017.

legislature.maine.gov

"H.P. 986: An Act To Provide for Exemption from the Sales Tax for Basic Needs Products and Offset the Loss of Revenue". Maine Legislature. March 30, 2021. Retrieved 17 June 2024.

mankatomn.gov

"Mankota, Minnesota: Half-percent sales tax". Retrieved 2019-08-13.

marylandtaxes.com

business.marylandtaxes.com

"Maryland Sales and Use Tax – Sales of Food". Business.marylandtaxes.com. Retrieved 2012-11-19.
"Maryland Sales and Use Tax – Repair Exemptions". Business.marylandtaxes.com. Retrieved 2012-11-19.

individuals.marylandtaxes.com

"Maryland Use Tax – Medicine and Medical Equipment". Individuals.marylandtaxes.com. Retrieved 2012-11-19.

mass.gov

"A Guide to Sales and Use Tax". Mass.gov. Retrieved 2012-11-19.

mi.gov

legislature.mi.gov

"Michigan Legislature - Section 205.54a". Legislature.mi.gov. Retrieved 18 October 2017.
"ENROLLED HOUSE BILL No. 5267". Michigan Legislature. November 5, 2021. Retrieved 17 June 2024.

michigan.gov

"Taxes - Use Tax". Michigan.gov. Retrieved 18 October 2017.

mo.gov

moga.mo.gov

"Missouri Revisor of Statutes - Revised Statutes of Missouri, RSMo, Missouri Law, MO Law". Moga.mo.gov. Retrieved 18 October 2017.
"Missouri Revisor of Statutes - Revised Statutes of Missouri, RSMo, Missouri Law, MO Law". Moga.mo.gov. Retrieved 18 October 2017.
"Missouri Revisor of Statutes - Revised Statutes of Missouri, RSMo, Missouri Law, MO Law". Moga.mo.gov. Retrieved 18 October 2017.
"Missouri Revisor of Statutes - Revised Statutes of Missouri, RSMo, Missouri Law, MO Law". Moga.mo.gov. Retrieved 18 October 2017.
"Missouri Revisor of Statutes - Revised Statutes of Missouri, RSMo, Missouri Law, MO Law". Moga.mo.gov. Retrieved 18 October 2017.
"Missouri Revisor of Statutes - Revised Statutes of Missouri, RSMo, Missouri Law, MO Law". Moga.mo.gov. Retrieved 18 October 2017.
"Missouri Revisor of Statutes - Revised Statutes of Missouri, RSMo, Missouri Law, MO Law". Moga.mo.gov. Retrieved 18 October 2017.

dor.mo.gov

"Sales/Use Tax Rate Tables". Dor.mo.gov. Retrieved 18 October 2017.

courts.mo.gov

"Archived copy". Archived from the original on 2010-05-28. Retrieved 2009-11-15.{{cite web}}: CS1 maint: archived copy as title (link)

montgomerycountymd.gov

"Bring Your Bag". Montgomerycountymd.gov. Retrieved May 30, 2013.

msn.com

msnbc.msn.com

"Ariz. forms will require online shopping tax tally - US news - msnbc.com". 13 July 2011. Archived from the original on 13 July 2011. Retrieved 18 October 2017.

myflorida.com

dor.myflorida.com

"FL Dept Rev - Florida Sales and Use Tax". Dor.myflorida.com. Retrieved 18 October 2017.
"Sales and Use Tax on Boats Information for Owners and Purchasers" (PDF). Dor.myflorida.com. Retrieved 18 October 2017.
"Sales and Use Tax on Rental of Living or Sleeping Accommodations" (PDF). Dor.myflorida.com. Retrieved 18 October 2017.

ncdor.gov

"Sales and Use Tax Rates Effective October 1, 2022". ncdor.gov. Retrieved 1 February 2023.
"Motor Fuels Tax Rates". ncdor.gov. Retrieved 1 February 2023.

nd.gov

"Office of State Tax Commissioner, Bismarck, North Dakota – Sales and Use". Nd.gov. Retrieved 2012-11-19.
"Sales & Special Taxes Guidelines & Publications" (PDF). Nd.gov. Retrieved 18 October 2017.

newmexico.gov

tax.newmexico.gov

"Gross Receipts Tax". Archived from the original on 2011-10-30. Retrieved 2011-10-31.
"Archived copy" (PDF). Archived from the original (PDF) on 2011-10-27. Retrieved 2011-10-31.{{cite web}}: CS1 maint: archived copy as title (link)

nextcity.org

Cohen, Josh (June 13, 2016). "Will Washington Voters Love Cars More Than Light Rail?". Next City.

nh.gov

"Does NH have an Income Tax or Sales Tax?". NH Department of Revenue Administration. Retrieved 2012-11-19.. Nh.gov. Retrieved on 2012-11-19.

northescambia.com

"Flomaton Raises Sales Tax To 11% : NorthEscambia.com".

ntu.org

"NTU urges all Senators to vote "NO" on S. 743, the "Marketplace Fairness Act (MFA) of 2013."". National Taxpayers Union. Retrieved April 23, 2013.

nv.gov

tax.nv.gov

ny.gov

tax.ny.gov

For tables of information on state taxes, see, e.g., 2009 State Tax Handbook, CCH, ISBN 978-0-8080-1921-3, or later editions, or All States Handbook, 2010 Edition, RIA Thomson, ISBN 978-0-7811-0415-9 or later editions, or Hellerstein, 12.02. Also see, e.g. New York Sales and Use Tax, which states, New York "Tax Law exempts purchases for resale; most sales to or by the federal and New York State governments, charitable organizations, and certain other exempt organizations; sales of most food for home consumption; and sales of prescription and nonprescription medicines."
See, e.g., New York Publication 880 for an incomplete list of taxable and exempt foods and beverages.

nydailynews.com

"Illinois becomes third state to eliminate 'tampon tax'". New York Daily News. 19 August 2016.

nystax.gov

"Sales tax clothing exemption". Nystax.gov. New York State Department of Taxation and Finance. Archived from the original on 25 September 2010. Retrieved 2012-11-19.

ohio.gov

tax.ohio.gov

"Welcome to the Ohio Department of Taxation". Tax.ohio.gov. Retrieved 2012-11-19.
"Welcome to the Ohio Department of Taxation". Archived from the original on 2009-03-05. Retrieved 2009-03-20.
"Sales Tax Map Color" (PDF). Tax.ohio.gov. Retrieved 2012-11-19.

omaha.ne.us

ci.omaha.ne.us

"You are being redirected..." (PDF). Ci.omaha.ne.us. Retrieved 18 October 2017.

oregon.gov

"State of Oregon: Department of Revenue: Business Taxes". State of Oregon. Retrieved 2015-05-15. Oregon.gov. Retrieved on 2015-05-15.
"Department of Revenue: Business taxes". Retrieved 2015-05-15. Oregon.gov. Retrieved on 2015-05-15.
"Department of Revenue: Cigarette and Tobacco Products Taxes Tobacco tax overview". Retrieved 2015-05-15. Oregon.gov. Retrieved on 2015-05-15.
"Department of Revenue: Business Taxes 9-1-1 emergency communication tax". Retrieved 2015-05-15. Oregon.gov. Retrieved on 2015-05-15.
"Oregon Liquor Control Commission Privilege Tax". Retrieved 2015-05-15. Oregon.gov. Retrieved on 2015-05-15.
"Oregon Department of Revenue : Businesses : Vehicle privilege and use taxes". www.oregon.gov. Retrieved 2019-10-21.

pacode.com

"061 Pa. Code § 60.20. Telecommunications service". Pacode.com. Retrieved 18 October 2017.

phoenix.gov

Phoenix, City of (December 2007). "City of Phoenix Privilege License (Sales) Tax" (PDF). Retrieved 2009-09-26.

portlandoregon.gov

"Occupancy Taxes - The City of Portland, Oregon". Portlandoregon.gov. Retrieved 18 October 2017.

publicradio.org

minnesota.publicradio.org

Joanne Kaufman (6 March 2012). "Downtown Minneapolis has country's highest restaurant tax | Minnesota Public Radio News". Minnesota.publicradio.org. Retrieved 2014-01-25.

ri.gov

tax.ri.gov

"Sales and Use Tax - Regulation SU 12-13 - Clothing, Clothing Accessories, Sports or Recreational Equipment, and Protective Equipment" (PDF). www.tax.ri.gov. Retrieved 2019-04-17.

sale-tax.com

"Sales Tax Rates". Sale-tax.com. Retrieved 18 October 2017.
"Oklahoma (OK) Sales Tax Rates by City". Sale-tax.com. Retrieved 18 October 2017.

salesandusetax.com

"Florida sales tax exemptions". SalesAndUseTax.com. Retrieved 25 April 2018.
"Georgia sales and use tax laws, rules, rates and exemptions". Salesandusetax.com. Retrieved 25 April 2018.
"Sales and use tax compliance and back taxes for small businesses a concern for Supreme Court Justices". SalesAndUseTax.com. 20 April 2018. Retrieved 20 April 2018.

salestaxchicago.com

"The Hot Iron". Salestaxchicago.com. Retrieved 18 October 2017.

salestaxhelp.com

Dumler, James R. "Which States Tax Prescription and Over-The-Counter Medicine?". McClellan Davis, LLC. Retrieved February 14, 2024.

seattlepi.com

Michelle Nicolosi; Regina Hackett (2005-05-26). "State will make art collectors pay use tax". seattlepi.com. Hearst Seattle Media, LLC. Retrieved 2009-06-29.
James, Andrea (May 14, 2008). "Taxes catch up to online sales". Seattle Post-Intelligencer.

startribune.com

Meersman, Tom (2008-05-11). "Outdoors, arts amendment passes". The Star Tribune. Retrieved 2008-05-11.
"In a suburban first, four metro cities to adopt local sales tax". www.startribune.com. Retrieved 2019-08-13.

state.ak.us

commerce.state.ak.us

Community and Regional Affairs, Alaska Division of (2002-11-10). "Alaska Division of Community and Regional Affairs". Retrieved 2009-09-26.
Community and Regional Affairs, Alaska Division of (January 2009). "Alaska Taxable 2008" (PDF). Retrieved 2009-09-26.

state.az.us

azleg.state.az.us

"Format Document". Azleg.state.az.us. Retrieved 18 October 2017.

state.fl.us

leg.state.fl.us

"Statutes & Constitution :View Statutes : Online Sunshine". Leg.state.fl.us. Retrieved 18 October 2017.

state.hi.us

"Instructions for Form G-6 and Form G-6S" (PDF). Department of Taxation. State of Hawaii. Retrieved July 17, 2011.

state.ia.us

"Welcome to the Iowa Department of Revenue - Iowa Department of Revenue". State.ia.us. Retrieved 18 October 2017.

state.il.us

revenue.state.il.us

"Sales Tax Rate Change Summary" (PDF). Revenue.state.il.us. Retrieved 17 October 2017.
"MyTax Illinois". Revenue.state.il.us. Retrieved 18 October 2017.

state.mn.us

house.leg.state.mn.us

"Webpage Error - House Research". House.leg.state.mn.us. Retrieved 18 October 2017.

state.ne.us

revenue.state.ne.us

"New Local Option Sales and Use Tax Rates - July 1, 2006". Archived from the original on 2006-08-08. Retrieved 2006-08-05.

state.nh.us

gencourt.state.nh.us

"Chapter 83-E Repealed". gencourt.state.nh.us.

state.nj.us

"NJ Division of Taxation - Important Information about the Ending of the Pennsylvania Reciprocal Agreement". Archived from the original on 2017-01-03. Retrieved 2017-01-01.
"New Jersey Sales Tax Guide" (PDF). State.nj.us. Retrieved 18 October 2017.
"NJ Division of Taxation - New Jersey Sales and Use". www.state.nj.us. Retrieved 2019-08-06.
"NJ Urban Enterprise Zone Program - NJ Business Action Center". State.nj.us. Retrieved 18 October 2017.
"NJ Division of Taxation – Sales & Use Tax Information". www.state.nj.us. Retrieved 2015-09-10.

state.pa.us

revenue.state.pa.us

Retailers' Information: Taxes (PDF), Pennsylvania Department of Revenue

portal.state.pa.us

"Sales, Use & Hotel Occupancy Tax". Portal.state.pa.us. Retrieved 2012-11-19.

state.tn.us

"State of Tennessee Sales and Use". State.tn.us. Retrieved 18 October 2017.
"Local Option Tax Rate List" (PDF). State of Tennessee. 2012-11-01. Retrieved 2014-01-25.

state.tx.us

window.state.tx.us

Sales of food in restaurants are generally taxable, while sales in grocery stores often are not. For example, Texas Publication 96-280, "Grocery and Convenience Stores: Taxable and Nontaxable Sales", differentiates sales of individual sized packages of many foods. It states, "If your store has a dining area, collect sales tax on individual-sized packages of such items as chips … If your store doesn't have eating facilities, do not collect sales tax on chips …" Many other states have such distinctions, but details vary widely.
Accounts, Texas Comptroller of Public. "Tax Publications". Window.state.tx.us. Retrieved 18 October 2017.
"Local Sales and Use Tax". Window.state.tx.us. Archived from the original on 3 September 2013. Retrieved 18 October 2017.
Accounts, Texas Comptroller of Public. "Tax Publications". Window.state.tx.us. Retrieved 18 October 2017.
"Hotel Occupancy Tax". Window.state.tx.us. Retrieved 2014-01-25.
"Instructions for Completing Texas Sales and Use Tax Return" (PDF). Texas Comptroller of Public Accounts. Retrieved 2014-01-25.

info.sos.state.tx.us

For example, in defining the term "baked goods," certain of which are exempt from sales tax, the Texas Administrative Code Section 3.293(a) states, "(1) Bakery items--Baked goods typically made by bakeries including bread, rolls, buns, biscuits, bagels, croissants, pastries, doughnuts, Danishes, cakes, tortes, pies, tarts, muffins, bars such as lemon bars, cookies, large pretzels, and tortillas. The term does not include candy; snack items including chips, small pretzels, or crackers; sandwiches; tacos; or pizzas."

state.vt.us

Vermont Department of Taxes, Motor Vehicle Taxes. Retrieved 2012-07-20.

leg.state.vt.us

Vermont Statutes Online, Title 7, Chap. 15. Leg.state.vt.us, Retrieved 2012-07-26.

state.wv.us

"Summary Of Tax Responsibilities of West Virginia Residents" (PDF). West Virginia State Tax Department. Retrieved 2014-01-25.

state.wy.us

revenue.state.wy.us

See, e.g., Wyoming Vendor Manual, Revenue.state.wy.us, page 4.
"Current Excise Tax Exemptions" (PDF). Current Excise Tax Exemptions – Wyoming Department of Revenue. Wyoming Department of Revenue. Retrieved 2011-07-31.

legisweb.state.wy.us

"Wyoming State Statutes". Wyoming Department of Revenue. Archived from the original on April 30, 2007. Retrieved 2011-07-31.

statesman.com

"County considers hotel tax to pay for F1-related improvements". Statesman.com. 2011-02-14. Retrieved 2014-01-25.

taxfoundation.org

"State and Local Sales Tax Rates in 2017". Tax Foundation. 31 January 2017. Archived from the original on 29 August 2018. Retrieved 18 October 2017.
"How does Indiana's tax code compare?". Tax Foundation. Retrieved 2023-07-20.
"State and Local Sales Tax Rates, Midyear 2023". Tax Foundation. 2023-07-17. Retrieved 2023-08-20.

taxjar.com

blog.taxjar.com

Dunn, Jennifer (August 4, 2016). "Sales Tax by State: Are Grocery Items Taxable?". TaxJar.

taxtoken.org

"Archived copy". Archived from the original on 2013-12-06. Retrieved 2014-03-09.{{cite web}}: CS1 maint: archived copy as title (link)

tn.gov

"State Sales Tax Rate on Food". tn.gov. 2017-07-01. Retrieved 2018-07-16.

today.com

Herb Weisbaum (May 7, 2013). "Peeling back the online sales tax layers". Today.com. Retrieved July 4, 2013.

topuertorico.org

"Puerto Rico Economy". Topuertorico.org. Retrieved 2014-01-25.

txdot.gov

"TxDMV – Standard Presumptive Calculator". Txdot.gov. Retrieved 2014-01-25.

usatoday.com

Jayne O'Donnell; Hadley Malcolm (May 6, 2013). "Who would win or lose on online sales tax". USA Today. Retrieved May 9, 2013.

utk.edu

cber.bus.utk.edu

William F. Fox, History and Economic Impact (PDF), University of Tennessee, retrieved 2011-07-01

vermont.gov

tax.vermont.gov

"Vermont Sales and Use Tax for Businesses" (PDF). State of Vermont. 2019-02-01. Retrieved 2019-04-17.
Vermont Department of Taxes, Participating Municipalities [1]. Retrieved 2016-09-02.

dmv.vermont.gov

Vermont Department of Motor Vehicles,Fuel Taxes. Dmv.vermont.gov, Retrieved 2012-03-12.

liquorcontrol.vermont.gov

Vermont Department of Liquor Control, Annual Report, p. 4. Retrieved 2012-07-26.

virginia.gov

tax.virginia.gov

"Retail Sales and Use Tax". Virginia Tax.
"Individual FAQ3 - Virginia Department of Taxation". Tax.virginia.gov. Retrieved 18 October 2017.
"Disposable Plastic Bag Tax". Virginia Tax.

law.lis.virginia.gov

"Legislative Information System". Leg1.state.va.us. Retrieved 18 October 2017.

wa.gov

dor.wa.gov

"Sales and use tax rates". Dor.wa.gov. Retrieved 2014-01-25.
"Retail sales tax". Dor.wa.gov. 2008-07-01. Retrieved 2014-01-25.
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