By: Michael J. Fleming, CMI
Many of us in the state and local tax world are taught very early in our careers an acronym to help remember the five states that do not have a state-level general sales tax. The acronym is NOMAD and the states are New Hampshire, Oregon, Montana, Alaska, and Delaware. It is important to use the precise term “state-level general sales tax” because each of these states does have sales and use tax and/or similar taxes imposed on either specific business types or in local jurisdictions. For example, while Alaska has no sales and use tax at the state level, local jurisdictions are allowed to impose sales and use tax. There are currently 106 municipalities and boroughs that impose a tax.
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