This study will compile sales tax rates for water filter pitchers, comparably priced faucet-mounted filters and replacement filter cartridges. One legal researcher will conduct primary legal research of state law for all fifty states, the District of Columbia and Puerto Rico using the legal databases Westlaw and LexisNexis. Tax rates will be verified by changing the destination state for an online purchase of a water filter product via a commercial retailer website (e.g., Amazon.com, Walmart.com). Point-of-entry water systems (whole house filtration) will not be included in this study. Sales tax rates for each of the fifty states, the District of Columbia and Puerto Rico will be recorded and compiled into a chart. Findings will be analyzed to describe current sales tax rates for water filters, and policy recommendations for state governments. Two community advisors will provide community perspectives and expertise in all phases of the project, including analysis and the recommendations for policy action.