A: Five states do not levy a general sales tax: Alaska, Delaware, New Hampshire, Montana, and Oregon. To see how states without income taxes raise their revenues, check out ITEP's 2003 study, "Who Pays? A Distributional Analysis of the Tax Systems of all 50 States." To see a state summary from the "Who Pays" report in PDF format, simply click on the name of the state you're interested in below.
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States without General Sales Taxes in 2006:
Last Updated 1/2/2006