Watchdog Names Highest, Lowest State Sales Taxes

Law360, New York (March 18, 2014, 5:28 PM EDT) -- Tennessee, Arkansas, Louisiana, Washington and Oklahoma top the list as least-friendly sales tax states, according to a Tax Foundation study released Tuesday that measures the average sales tax burden in all 50 states.

The study analyzed state and local sales tax data and used a population-weighted average of local sales taxes to give a realistic look at the rates for each state, yielding surprising results, according to Tax Foundation researchers.

When combining state and local tax rates based upon population, Tennessee topped the list with a...
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