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The non-partisan, non-profit Tax Foundation has released its latest ranking of state sales taxes and Massachusetts ranks 31st (with No. 1 having the highest rate).

Unlike many other states, Massachusetts , which has a sales tax of 6.25 percent, does not allow municipalities to levy their own sales taxes.

The highest combined rate is 9.44 percent in Tennessee, which has a 7 percent state tax and an average local rate of 2.44 percent. California, Arizona, Louisiana and Washington are at the top just below Tennessee.

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