Sales taxes have been imposed by states but not the federal government. The first sales tax was enacted in West Virginia in 1921. Eleven other states followed suit in 1933. Eighteen more states had a sales tax in place by 1940.
Alaska, Delaware, Montana, New Hampshire, and Oregon are the only states without a sales tax as of July 2024.
Tax Foundation. "State and Local Sales Tax Rates, Midyear 2024."
https://www.investopedia.com/articles/tax/10/history-taxes.asp