In addition, many states levy their own gift and estate taxes.

Many states levy such a tax but none collect much.

Also, those states do not levy state income and estate taxes.

Some states also levy inheritance taxes that are particularly onerous to anyone who is not a blood relative.

A state may levy, however, a franchise tax on the corporations incorporated in it.

It says the states could levy part of the property taxes in towns and cities, or impose a sales tax to pay for education.

For example, a state would levy a tax on providers like nursing homes and hospitals to help finance the Medicaid system.

One proposal would allow states to levy a $40 a ton tax on imported garbage.

About half the states levy a sales tax on food, while half do not.

Other states have also levied taxes on illegal drugs, not to raise money but to provide another legal weapon against dealers.