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Adjusted gross income Alabama alcoholic beverages amount Arkansas audit billion brackets business purchases California Colorado commodity exemptions compliance Computations by Tax consumption tax costs counties coverage delinquency Department of Commerce direct payments distribution effect emptions enue exempt sales families Federal firms Fiscal fixed credits food exemption food for home growth Hawaii higher Idaho Illinois impose Indiana Interstate less levy Louisiana Massachusetts ment Mississippi Municipalities Nebraska negative income tax nesses Nevada North Carolina out-of-state percentage Personal Consumption Expenditures pre-retail producers property tax registrants regressive relative retail sales tax retail tax sales tax collections sales tax credits sales tax rate sales-tax cities sellers Source South Dakota spending state's sumer Table tax base Tax Foundation tax incidence tax payment tax-free Taxable commodities taxation taxes apply taxpayers Tennessee Texas tion tive total tax value-added taxes variable credit vendors Vermont Washington West Virginia Wisconsin yield York