Survey of use by states of general sales and gross receipts taxes, with emphasis on exemption for food and drugs

The general sales or gross receipts tax is the largest single producer of State tax revenues for the 50 States combined, accounting for about 31 percent of total State tax collections in fiscal year 1983. In recent years, the trend has been to exempt food and drug purchases from the tax base while increasing the tax rate on the lower base. This report incorporates the changes in this area during the State legislative sessions of 1984.,CRS 84-758 E,"September 25, 1984.",SuDoc# LC 14. 18/3