“Sales taxes are paradoxically transparent and non-transparent. A taxpayer can easily see how high the tax is by looking at the receipt for any purchase. It’s hard to imagine a more transparent tax. However, due to the wide variety of local option sales taxes among municipalities, a taxpayer can be puzzled by the many different tax rates his receipts show in various parts of the state. Making use of newly available data sources, we are now able to update information on average local sales taxes more regularly. Table 1 and the accompanying map show current state sales taxes, average local sales taxes, and the combined rate and state rank.”
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