He credits Kentucky with the first tax levied exclusively on retailers. The initial tax, passed in 1930, was progressive, but was replaced in 1934 with a 3 percent flat rate tax and then was eliminated in 1936. The current Kentucky sales tax was adopted in 1960. Commerce ClearingHouse credits Mississippi with the first sales tax, in 1930. Forty-five states and the District of Columbia currently impose sales taxes (see Table 1). Twenty-four of the states first levied the tax during the 1930s, six in the 1940s, five in the 1950s, and eleven in the 1960s. Vermont was the most recent state to impose a sales tax, in 1969. Alaska, Delaware, Montana, New Hampshire, and Oregon do not levy general sales taxes. See also Gross receipts tax Sales tax Use tax U.S. State Non-resident Withholding Tax Sales taxes in Canada Sales and use taxes in California Tampon Tax State taxation: State income tax State tax levels General: Taxation in the United States Federal spending and taxation across states References External links State Sales Tax Rates, Federation of Tax Administrators U.S. Sales Tax Rate Lookup Sales Tax Calculator By Zip-Code Sales taxes State taxation in the United States Local taxation in the United States