The report also found that about 84 new local taxes were introduced during the June quarter, up from 65 in the first three months of 2015. however the nationwide average indirect tax rate for both cities and counties dropped slightly, and fewer of these jurisdictions amended their existing sales tax rates.

Indiana, Mississippi, New Jersey, Rhode Island and Tennessee again tied for the highest state sales tax rate at 7 percent, followed by Minnesota at 6.875 percent with Nevada at 6.85 percent. The highest combined sales tax rates for local governments were

Jurisdictions with the highest combined sales tax rates, expressed in percentages, are Tuba City, Ariz., (12.9); Arab, Ala., (12.5); Piedmont, Ala., (12.5); Coconino County, Ariz., (11.9); McKinley County, N.M., (11.75); Pinal County, Ariz., (11.7); Mansfield, Ark., (11.625);Cibola County, N.M.,(11.5626); San Juan County, N.M., (11.5626); Collinsville, Ala., (11.5); Dermott, Ark., (11.5); Eudora, Ark., (11.5); Lake Village, Ark., (11.5); Menifee, Ark., (11.25); and Sunset, Ark., (11.25).

Compared to a national average city sales tax rate of 1.759 percent, 12 Alaskan cities had rates between 6 percent and 7 percent. Kodiak City, Alaska, was the highest taxing city  in the coutnry at 7 percent while 11 other Alaskan cities ranged from 6 to 6.5 percent.

With rates ranging between 6.5 percent and 7 percent the Alaskan counties of Wrangle, Petersburg and Sitka were the highest taxing counties in the country, while three other counties followed with the next highest rates at 5 percent. Counties in Alabama, Colorado and Louisiana also imposed a 5 percent rate. The average nationwide county tax rate was 1.238 percent.