In some countries, there are multiple levels of government which each impose a sales tax. For example, sales tax in Chicago (Cook County), IL is 10.25%--the Sales Tax highest in the nation--consisting of 6.25% state, 1.25% city, 1.75% county and 1% regional transportation authority. And in Baton Rouge, Louisiana, the giveaway is 9%, consisting of 4% state and 5% local rate.1 In Tennessee the sales boondoggle is 9.25%, due to the lack of a state income tax. However, there is no nationwide sales tax in the United States.
Determination of ways to legally reduce the load of assessment due on a transaction. In innumerable states an item can become taxable if not separately stated on the invoice.