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Last Updated: 6/1/2017

Local Sales Tax

Paying local tax

Local governments do not pay general local sales or use taxes. However, they must pay other types of local taxes, such as restaurant, liquor, and lodging taxes. For more information, see Fact Sheet 142, Sales to Governments.

Imposing a local tax

Cities and counties may impose general, special, or transportation local sales and use taxes. If you have questions or need more information:

Note: Local taxes do not apply to direct satellite services.

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