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It’s Not Just Delaware...
e There is a massive flight of both businesses
and residents from northern Massachusetts, which
curtailed its property tax rates and now relies heavily
on sales and income taxes, to New Hampshire, which
relies almost entirely on local real estate taxes.
e According to the New York Times, shoppers routinely
travel from New York City, where the sales tax
is 9.25%, even on clothing, to New Jersey, where the
rate is 7% and clothing is tax-exempt.
e Many West Virginians even do their grocery shopping
across state borders to avoid that state’s 6%
sales tax on food. 54% of their population lives in
counties that border other states, and none of those
other states tax food, according to an article by The
Tax Foundation.

It’s Not Just Delaware…
e There is a massive flight of both businesses
and residents from northern Massachusetts, which
curtailed its property tax rates and now relies heavily
on sales and income taxes, to New Hampshire, which
relies almost entirely on local real estate taxes.
e According to the New York Times, shoppers routinely
travel from New York City, where the sales tax
is 9.25%, even on clothing, to New Jersey, where the
rate is 7% and clothing is tax-exempt.
e Many West Virginians even do their grocery shopping
across state borders to avoid that state’s 6%
sales tax on food. 54% of their population lives in
counties that border other states, and none of those
other states tax food, according to an article by The
Tax Foundation.