Sales tax is a vital component of the United States' taxation system, levied by most states on the sale of goods and services. This consumer-based tax is calculated as a percentage of the purchase price and is collected at the point of sale. While the specifics of sales tax rates, exemptions, and administration vary widely from one state to another, the revenue generated from sales tax forms a significant part of state and local government funding. The primary purpose is to support essential public services, including education, healthcare, transportation, and public safety.