State and Local Taxes Law and Legal Definition

Pursuant to 31 USCS § 6720 (Title 31, Money and Finance; Subtitle V, General Assistance Administration; Chapter 67, Federal Payments), "State and local taxes" means “taxes imposed by a State government or unit of general local government or other political subdivision of a State government for public purposes (except employee and employer assessments and contributions to finance retirement and social insurance systems and other special assessments for capital outlay) as determined by the Secretary of Commerce for general statistical purposes.”