In total, 12 states with a statewide general sales tax collected less than 10 percent of state and local general revenue from the tax that year.ĭata: View and download each state's taxes as a percentage of general revenueĪlaska, Delaware, Montana, New Hampshire, and Oregon do not levy a general state sales tax. Arizona, Hawaii, and South Dakota also collected 20 percent or more of combined state and local general revenues from general sales taxes in 2019. Among the states with a statewide general sales tax, Vermont (6 percent) relied the least on general sales tax revenue in 2018. Nevada and Washington relied on general sales tax revenue more than any other state in 2019 as general sales taxes accounted for roughly a quarter of each state’s combined state and local general revenues. (For more on selective sales taxes, please see our pages on alcohol taxes, cigarette and vaping taxes, and motor fuel taxes.) By comparison, states collected $167 billion in combined selective sales taxes (8 percent) and local governments collected $38 billion (2 percent). State governments collected $334 billion (15 percent of state general revenue) from general sales taxes in 2019, while local governments collected $100 billion (5 percent of local general revenue). States rely on general sales tax revenue more than local governments. Additionally, state and local governments collected $207 billion from selective sales taxes, or 6 percent of general revenue, in 2019. General sales taxes provided less revenue than property taxes and roughly the same amount as individual income taxes.
State and local governments collected a combined $434 billion in revenue from general sales taxes and gross receipts taxes, or 13 percent of general revenue, in 2019. How much revenue do state and local governments raise from general sales taxes and gross receipts taxes? Do general sales taxes apply to online purchases?.What purchases are subject to the general sales tax?.How much do general sales tax rates differ across states?.What are gross receipts taxes and which states levy them?.How much revenue do state and local governments raise from general sales taxes and gross receipts taxes?.The Census Bureau includes revenue from gross receipts taxes in its revenue totals for either general sales taxes or "other selective sales taxes." A gross receipts tax is also a tax on sales, but the tax is paid by the seller (not the consumer) and is levied on each business's total sales over a given time period (not on an individual retail transaction). General sales taxes are separate from selective sales taxes on specific purchases such as alcohol, motor fuel, and tobacco. The tax is a calculated as a percentage of the retail price and added to the final purchase price paid by the consumer. General sales taxes are taxes on goods and services purchased by consumers.