Sales tax in the United States is primarily levied by state governments. Some states also allow subordinate local governments, such as counties, cities, or districts, to levy additional sales tax on top of the state tax.
So, in practice, it is jointly levied by the state government and the local governments under its jurisdiction.
The federal government does not levy a sales tax.
Furthermore, the sales tax rates vary from state to state in the United States.
States with lower rates, such as Delaware, Montana, New Hampshire, and Oregon, have no statewide sales tax.
California, for instance, has a standard sales tax rate of 7.25%, with some regions adding an additional percentage on top of that.
Meanwhile, Alaska has no uniform statewide sales tax, but over 100 local jurisdictions or districts in the state collect their own sales tax. The specific rates vary by region and may even change seasonally.
