Which US state introduced the first general sales tax in 1930?

Mississippi introduced the first general sales tax among US states in 1930.

The tax appeared during the Great Depression, when state governments faced collapsing revenue from property and other traditional sources. Mississippi adopted a broad retail sales tax to raise money from transactions rather than relying entirely on direct taxes. Other states soon followed as the economic crisis continued.

A general sales tax is normally charged on the sale of goods and, depending on the jurisdiction, some services. In the United States it is usually collected by retailers at the point of sale and then sent to state or local authorities. Rates and taxable items vary widely.

Mississippi’s pioneering role is sometimes confused with the history of US federal excise taxes, which are older and apply to selected products. The state sales-tax model was broader: it targeted ordinary retail transactions across the economy.