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West Virginia enacted the nation's first broad sales tax in 1921, yet stubborn e
Featured Event 1921 Event

May 3

West Virginia Leads: First State Sales Tax Enacted

West Virginia enacted the nation's first broad sales tax in 1921, yet stubborn enforcement hurdles delayed its actual collection for years. This legislative gamble forced the state to develop early administrative frameworks that eventually stabilized revenue streams during the Great Depression.

May 3, 1921

105 years ago

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