Answer:General sales taxes are taxes on goods and services purchased by consumers. The tax is a calculated as a percentage of the retail price and added to the final purchase price paid by the consumer. General sales taxes are separate from selective sales taxes on specific purchases such as alcohol, motor fuel, and tobacco.
The Census Bureau includes revenue from gross receipts taxes in its revenue totals for either general sales taxes or "other selective sales taxes." A gross receipts tax is also a tax on sales, but the tax is paid by the seller (not the consumer) and is levied on each business's total sales over a given time period (not on an individual retail transaction).
How much revenue do state and local governments raise from general sales taxes and gross receipts taxes?
What are gross receipts taxes and which states levy them?
How much do general sales tax rates differ across states?
What purchases are subject to the general sales tax?
Do general sales taxes apply to online purchases?
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How much revenue do state and local governments raise from general sales taxes and gross receipts taxes?
State and local governments collected a combined $434 billion in revenue from general sales taxes and gross receipts taxes, or 13 percent of general revenue, in 2019. General sales taxes provided less revenue than property taxes and roughly the same amount as individual income taxes. Additionally, state and local governments collected $207 billion from selective sales taxes, or 6 percent of general revenue, in 2019.
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