# Home-rule sales tax

> Home-rule sales tax — A local sales tax that a home-rule city administers itself — its own license, return, base and audit — rather than through the state. Common in Colorado, Louisiana and Alabama.

Source: https://lopifi.com/glossary/home-rule-sales-tax
Part of: Lopifi — US GAAP books on autopilot, reviewed by a CPA (https://lopifi.com)

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**What is home-rule sales tax?** In accounting, home-rule sales tax means a local sales tax that a home-rule city administers itself — its own license, return, base and audit — rather than through the state. Common in Colorado, Louisiana and Alabama.

## Words this system refuses for it

- local sales tax unqualified

- **Category:** Tax
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)