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
Latest Posts in "United States"
- Utah Expands Sales Tax to Streaming, Digital Content, and Subscription Services Starting July 2026
- Colorado Supreme Court to Decide if Streaming Services Like Netflix Are Subject to State Sales Tax
- US to Begin $166 Billion Trump Tariff Refunds After Supreme Court Ruling, Starting May 12
- Why States Are Giving Billion-Dollar Tax Breaks to Data Centers—and What It Means for You
- Colorado Retail Delivery Fee Rises to $0.31 Starting July 2026














