The article discusses the sales and excise tax component of the 2023 State Business Tax Climate Index. The sales tax rate and structure can affect a state’s attractiveness to businesses and consumers. A well-structured sales tax applies only to the final consumer at the point of sale and does not apply to business inputs. States that avoid taxing business inputs perform better on the Index. The article also looks at how states apply their sales taxes to remote sellers.
Source Tax Foundation
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