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State and Local Tax

Terms for state and local tax concepts that often intersect with federal filing but remain distinct parts of the broader tax system.

State and local tax pages explain tax terms that arise below the federal level but still matter in real taxpayer workflow. The goal here is to stay tax-first and practical, not to turn the site into a state-by-state legal encyclopedia.

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What This Section Covers

  • Tax concepts that often affect taxpayers alongside, but not identically to, federal income-tax workflow.
  • The difference between taxes on ownership, transactions, and income.
  • State-and-local terms that readers often confuse with federal deduction or filing concepts.

In this section

  • Property Tax
    Property tax is the tax commonly imposed on ownership of property and is distinct from income-tax and transaction-tax concepts.
  • Sales Tax
    Sales tax is the tax commonly imposed on taxable transactions and is distinct from income tax and property tax concepts.