Show Sa es' es Tax Increases 7 The sales tax tat is producing an increasing proportion of or state slate tax revenue in the United States according to a stud study just completed b by y Utah Foundation private tax research agency State sales tax lax revenue across the nation naHon excluding Hawaii totaled during the 1959 fiscal year according to the report The amount is equal to lo about of all aU stat stag tax collections for the year By com coin comparison parison the sales tax lax produced of or all state tax revenue re in 1955 in 1950 and in 1940 In the 1959 fiscal year Utah's 2 state sales tax produced This was equal to of all state tax revenue and of all state stale revenue receipts for lor the year The study points out that on January 1 1 1960 a total of or 34 31 of oC the 50 s states ates plus the District of or Columbia imposed a general sales or 0 gross receipts receipts receipts re re- lax Since the first of or the year Kentucky Kentucky Ken Ken- tucky lucky has enacted a 3 gross receipts tax lax which will become effective e on July 1 I 1960 In addition three of the states Alaska New York and Virginia permit some municipalities to levy local sales taxes Thus by the middle of tl this s year ear the sales tax lax either state stale or and/or local will be found in 38 of the 50 state stale plus the District of oC Columbia State sales ales tax rates al vary vai from 3 of 1 in Indiana to lo 4 in Pennsylvania and Washington according to lo the stu study y The most common rale rate is 3 with 21 of the 35 states having having having hav hav- ing a it rate of oC 3 or more Twenty of the 35 sales tax states slates also have an individual income tax In Tn addition to stale state sales taxes the thc study shows that a total of or 12 states including Utah permit local units of or government to impose a local tax is in addition to a state stale sales tax lax local lax tax is in addition to a state stale sales tax lax When When stale and local sales taxes arc are considered together 26 of or the 38 states stales with sales tax have combined maximum rates rales of oC 3 or more The report mentions that the 1959 Utah Legislature Legislature Leg Lei extended the Utah sales tax to include services performed in connection with tangible personal property properly and to hotel and motel bills The Thc last Jast also authorized local Legislature governments governments gov gov- counties and cities to enact a fc 2 sales saes tax on a wide county option basis Thus far the following nine counties in Utah have imposed the local sales tax Daggett Davis Duchesne Grand Kane Piute Salt Sall Lake San Juan and Washington In these I nine counties the total sales tax rate is is 2 2 plus k local tax The rate in the thc other 20 20 counties continues at al 2 trio |