Taxation in the United States. The United States of America has separate federal,state, and local government(s) with taxes imposed at each of these levels. Taxes are levied on income, payroll, property, sales, capital gains, dividends, imports, estates and gifts, as well as various fees. these public services are public schools, police protection, health and welfare benefits, and the operation of the state government. Among the common types of taxes that many states impose are personal income tax, corporate incometax, sales tax, and real property tax.