| Sales Tax is levied at the point of sale on the sale price of the product. The sales tax percentage is added on to the price of the goods. In the USA sales tax are imposed by the states. Some municipalities and counties are also authorized to collect sales tax.
The seller collects sales tax along with the price of goods from the consumer and deposits the proceeds with the state.
Under the US Constitution while sales tax on sales within the state is the domain the states, the federal government has jurisdiction over inter state commerce. However, when the resident of a state with a sales tax sources goods from another place either with no sales tax or with a lower rate, he might be subject to use tax on consumption in his home state to make good the shortfall in sales tax.
At present there is no national sales tax in the USA. In case the proposed Fair Tax Act is put into effect that would replace most of the federal taxes with a national retail sales tax.
Read: http://www.window.state.tx.us/taxinfo/sales/
http://www.boe.ca.gov/sutax/pam71.htm
http://tn.gov/revenue/tntaxes/salesanduse.htm
http://www.ucop.edu/ucophome/policies/sutm/
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