State and local taxes can be issued on

a. The sale of local goods

Explanation:

Every states in America has different tax regulations on wide variety of products. This difference was intended to ensure that the state can help a certain type of economic sector to grow depending on the availability of the resources.

In taxation, Sale of local goods fall under the jurisdiction of the States' and local government.

Example of this would be the sales of oil. In Texas, oil sales usually subjected to around 2.6% sales tax regardless of the usage. In New York, people don't have to pay it as long as it's for household usage.

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