Definition
Local sales taxes are taxes on consumption of goods that are instituted by local governments such as municipalities, counties, and special districts.
Introduction
Local sales taxes are sales taxes that are adopted, often after a referendum vote, by local governments. Thirty-eight states have local governments with local sales taxes in place. The laws that govern these local sales taxes vary tremendously state by state. In some states only counties are permitted to adopt local sales taxes; in others, only municipalities; and in some, counties, municipalities, and special districts. There are many possible and actual combinations of jurisdictions. Beyond those basic differences, there are also large differences in the state laws that regulate how these local sales taxes will function, what they will tax, and what rates are permissible.
Local sales taxes are now the second largest...
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References
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Afonso, W.B. (2020). Local Sales Taxes. In: Farazmand, A. (eds) Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer, Cham. https://doi.org/10.1007/978-3-319-31816-5_3298-1
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DOI: https://doi.org/10.1007/978-3-319-31816-5_3298-1
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