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California has the highest base sales tax rate, 7.25%. Including county and city sales taxes, the highest total sales tax as of September 1, 2013, was in Arab, Alabama, 13.50%. [ 2] Sales tax is calculated by multiplying the purchase price by the applicable tax rate. The seller collects it at the time of the sale.
While Trump has called for full TCJA extensions, Project 2025 proposes a “simple two-rate individual tax system” of a flat 15% and 30%. The latter would kick in around the Social Security wage ...
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