THE PROPORTION OF CONSUMERS' AND PRODUCERS' GOODS IN THE GENERAL SALES TAX
- 1 June 1989
- journal article
- research article
- Published by University of Chicago Press in National Tax Journal
- Vol. 42 (2) , 167-179
- https://doi.org/10.1086/ntj41788786
Abstract
We estimated the proportions of the general sales tax paid by consumers in all 45 states with such a tax. The remainder of each state's sales tax revenue is primarily on producers' goods. Consumers' share (tax on consumption as a percent of total sales tax) ranges from 35 percent to 82 percent. The average for all states is 59 percent. We also examined the relative influence of different exemptions. Exemptions for services, construction contracts, and sales to charitable and nonprofit organizations have the largest effects.Keywords
This publication has 2 references indexed in Scilit:
- INTERSTATE DIFFERENCES IN THE LEVEL OF BUSINESS TAXATIONNational Tax Journal, 1983
- SALES TAXATION OF PRODUCERS' GOODS IN ILLINOISNational Tax Journal, 1969