Final answer:
State and local governments primarily depend on sales taxes and property taxes as their main sources of tax revenue, with variations depending on the state.
Step-by-step explanation:
State and local governments rely on sales taxes, property taxes, and revenue from the federal government as their primary sources of tax receipts. These sources play a significant role in funding the various services and responsibilities managed at the state and local levels. Among these, sales taxes and property taxes stand out as essential since they are more directly controlled by state and local policies.
Additionally, many state and local governments also impose personal and corporate income taxes, along with various fees and charges, to supplement their revenue streams.