### Question
How does the law define state or local tax?


### Answer
Under *26 CFR § 1.170A-1*, **state or local tax** is defined as:

> a tax imposed by a State, a possession of the United States, or by a political subdivision of any of the foregoing, or by the District of Columbia.

#### Citation:
  - *26 CFR § 1.170A-1*
  - Heading: **Title 26—Internal Revenue > PART 1—INCOME TAXES (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**

