Step 1 : Introduction to the question "Which state was first to impose a sales tax?"
...1. Tennessee 2. Wyoming 3. West Virginia 4. New York
Step 2 : Answer to the question "Which state was first to impose a sales tax?"
West Virginia - Today, only five U.S. states have no statewide sales tax: Alaska, Montana, Delaware, New Hampshire, and Oregon. All of the others, including Guam and the District of Columbia, impose some sort of levy on most goods. Those that do are all following in the footsteps of West Virginia, which first enacted a sales tax in 1921. The current rate of taxation there is 6%. As of 2021, California has the highest state-level sales tax rate at 7.25% while Colorado's is just 2.9%.:
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