Which states’ sales tax systems make the grade, and which fail to do so? The Council On State Taxation (COST) answered those questions back in 2018 when it published its initial Sales Tax Scorecard. A few months ago, COST issued another comprehensive Scorecard report that features new and more expansive evaluation criteria, including assessments of digital taxation, marketplace facilitator laws, business input exemptions for retailers, and more. The four top-rated states, all of which earned B+ letter grades, include Indiana, Michigan, Ohio, and Wisconsin. The states with the lowest grade for their sales tax systems include Alabama, Colorado, Louisiana, Mississippi, and South Carolina – all of which received F grades from COST.
Source: vertexinc.com
