Federal taxes are usually the same from state to state. However, taxes that are enforced on the statewide level, such as sales tax, vary from state to state. As of April 2011, there are five states that do not enforce a statewide sales tax. In some of those states, local governments can still enact sales taxes. It is also important to consider other state-mandated taxes, such as property and income tax, to get a full picture of the tax burden on state residents.
Alaska does not collect or enforce a state sales tax. However local jurisdictions are allowed to establish and collect their own sales tax. These local taxes can reach 7 percent in some locations. In addition, visitors to Alaska must pay vehicle rental and cruise ship tax fees. Alaska does not charge income tax, and many areas in Alaska also do not charge property tax.
Delaware does not charge individual consumers sales tax for goods and services. However businesses are charged a gross receipts tax. This tax can reach 2.07 percent. The tax on businesses likely trickles down to consumers in the price of goods and services.
There is no statewide sales tax in Montana. However, certain areas that are frequented by tourists can enact local taxes. These resort and local taxes can reach up to 3 percent.
New Hampshire has an interesting tax structure in which goods and services are tax free. On the other hand, restaurant meals and car rentals are taxed. Hotel fees are also taxable.
Oregon has no statewide sales tax. However residents are not allowed to claim sales tax paid to other states on their tax returns as a deduction. Oregon does impose an estate tax.
- Jupiterimages/Photos.com/Getty Images