State and Local Taxes

Get tax information in your state. For federal tax information, visit our Filing Your Federal Taxes page .

Sales and Use Tax

States may impose a tax on the sale of goods and services. Rates may vary by county. Typically, you pay sales tax when you purchase goods or services.

Exclusions and Exemptions

Exclusions in sales tax often include food, clothing, medicine, newspapers, and utilities. Since food is a necessity, some states do not tax food. In addition, certain groups are often exempt from paying sales tax. Charitable, religious, and educational groups are often excused from paying sales tax under certain conditions.

Use Tax

Many states also have a use tax. Similar to a sales tax, a use tax is imposed for the storage, use, or purchase of personal property that is not covered by sales tax. Typically, this applies to lease and rental transactions, or to major items purchased outside of the state, such as automobiles. 

Sales and Use Tax Resources

To learn more about sales and use tax, visit the links below.

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Property Tax

Typically, property taxes are levied by your state or local government. However, your state establishes the guidelines under which local government can impose property taxes. Each of the 50 states has its own criteria for what property is taxable.

  • Some states allow local communities to tax real property. This includes land and items that are permanently attached to the land. Real property includes homes, factories, wharves, and condominiums.
  • States can also permit local governments to tax personal property. This consists of property that is movable, such as boats, cars, jewelry, airplanes, computer, equipment, tools, and furniture.

The amount of tax to be paid is figured on the total value of the property or on a certain percentage of the value.

Find property tax information by state.

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State and Local Personal Income Tax

In addition to the federal government, 43 states and many local municipalities require their residents to pay a personal income tax. Generally, states use one of two methods to determine income tax: the graduated income tax or the flat rate income tax. Both methods first require you to figure your taxable income. 

State and Local Personal Income Tax Resources

To learn more about state and local personal income tax:

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Last Updated: June 27, 2017

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