Counties often have sales tax rates that differ from the state’s or neighboring counties’ rates. In New York, for example, nearly every county in the state adds between 3 and 4.875 percent to the state’s 4 percent sales tax, as of 2015.
In Georgia, 149 of 159 counties modify the state’s sale tax in some way. Counties may limit its application to certain items such as restaurant sales, while others may expand the sales tax to apply to items that are normally exempt, such as food or clothing.
Even in states that have no sales tax, such as Montana, several counties charge 4 to 7 percent sales tax on certain goods. In New Jersey, however, two counties have lowered their rate from the state's 7 percent rate to 3.5 percent in an attempt to keep consumers from driving over the border into nearby Delaware, which has no sales tax.