<Tr> <Td> <Ul> <Li> </Li> <Li> </Li> <Li> </Li> </Ul> </Td> </Tr> <Ul> <Li> </Li> <Li> </Li> <Li> </Li> </Ul> <P> The history of taxation in the United States begins with the colonial protest against British taxation policy in the 1760s, leading to the American Revolution . The independent nation collected taxes on imports ("tariffs"), whiskey, and (for a while) on glass windows . States and localities collected poll taxes on voters and property taxes on land and commercial buildings . There are state and federal excise taxes . State and federal inheritance taxes began after 1900, while the states (but not the federal government) began collecting sales taxes in the 1930s . The United States imposed income taxes briefly during the Civil War and the 1890s . In 1913, the 16th Amendment was ratified, permanently legalizing an income tax . </P> <P> Taxes were low at the local, colonial and imperial levels throughout the colonial era . The issue that led to the Revolution was whether parliament had the right to impose taxes on the Americans when they were not represented in parliament . </P>

When was the first income tax law enacted