There are more than 30,000 state and local tax jurisdictions in the United States. Over 10,000 of these jurisdictions impose their own sales and use tax - each with a different rate, and different definitions of taxable goods and services. Even more jurisdictions impose additional income/franchise taxes, property taxes, gross receipts taxes, business license taxes and fees, among others. State and local taxing authorities continue to expand their definitions of nexus and expand the scope of their sales taxes to tax conventional goods and services, and to reach digital products and services, including those sold and delivered from out of state.
