(a) City, county, and municipal rates vary. These rates are weighted by population to compute an average local tax rate. (b) Three states levy mandatory, statewide, local add-on sales taxes at the state level: California (1%), Utah (1.25%), and Virginia (1%). We include these in their state sales tax. (c) The sales taxes in Hawaii, New Mexico, and South Dakota have broad bases that include many business-to-business services. (d) Special taxes in local resort areas are not counted here. (e) Salem County, N.J. is not subject to statewide sales tax rates and collects a local rate of 3.3125%. New Jersey’s local score is represented as a negative. Note: D.C.’s ranks do not affect states’ ranks, but the figures in parentheses indicate where it would rank if included.