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What states impose sales/use tax?


What states impose sales/use tax?

Currently 45 states plus the District of Columbia impose a general sales tax. The five states without general sales taxes are: Alaska, Delaware, Montana, New Hampshire and Oregon. However, Alaska permits local sales taxes. Delaware imposes a rental and service tax. Most of the states also impose different excise, meal or lodging taxes even though they don’t impose a general sale and use tax. Most states also impose a variety of local sales taxes including county, city, and transit taxes.

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