<P> The United States has an assortment of federal, state, local, and special - purpose governmental jurisdictions . Each imposes taxes to fully or partly fund its operations . These taxes may be imposed on the same income, property or activity, often without offset of one tax against another . The types of tax imposed at each level of government vary, in part due to constitutional restrictions . Income taxes are imposed at the federal and most state levels . Taxes on property are typically imposed only at the local level, though there may be multiple local jurisdictions that tax the same property . Other excise taxes are imposed by the federal and some state governments . Sales taxes are imposed by most states and many local governments . Customs duties or tariffs are only imposed by the federal government . A wide variety of user fees or license fees are also imposed . </P> <P> A federal wealth tax would be required by the United States Constitution to be distributed to the States according to their populations, as this type of tax is considered a direct tax . State and local government property taxes are wealth taxes on real estate . </P> <P> Taxes may be imposed on individuals (natural persons), business entities, estates, trusts, or other forms of organization . Taxes may be based on property, income, transactions, transfers, importations of goods, business activities, or a variety of factors, and are generally imposed on the type of taxpayer for whom such tax base is relevant . Thus, property taxes tend to be imposed on property owners . In addition, certain taxes, particularly income taxes, may be imposed on the members of organizations for the organization's activities . Thus, partners are taxed on the income of their partnership . </P> <P> With few exceptions, one level of government does not impose tax on another level of government or its instrumentalities . </P>

How many tax laws are there in the us