which us state has the highest sales tax
Sales taxes in the United States Since January 2017, 5 states (Alaska, Delaware, Montana, New Hampshire and Oregon) do not levy a statewide sales tax,[1] while California has the highest state sales tax with a base rate of 7.25%. (The territory of Puerto Rico has a higher 10.5% value added tax since April 2016).[2][3] In some states such as California, counties and cities impose additional sales taxes, and total sales taxes can be over 11%.
Property tax in the United States Property taxes in the United States originated during colonial times.[63] By 1796, state and local governments in fourteen of the fifteen states taxed land, but only four taxed inventory (stock in trade). Delaware did not tax property, but rather the income from it. In some states, "all property, with a few exceptions, was taxed; in others, specific objects were named. Land was taxed in one state according to quantity, in another according to quality, and in a third not at all. Responsibility for the assessment and collection of taxes in some cases attached to the state itself; in others, to the counties or townships." Vermont and North Carolina taxed land based on quantity, while New York and Rhode Island taxed land based on value. Connecticut taxed land based on type of use. Procedures varied widely.[64]