Which type of governmental tax is typically used at both local and state levels, but not nationally?

The type of governmental tax that is typically used at both local and state levels, but not nationally, is property tax. Property tax is primarily levied on real estate by local governments and, in some cases, by state governments to fund services such as education, public safety, and infrastructure. This tax is based on the value of property owned by individuals and businesses.

In contrast, income tax is generally collected at the federal level, as well as at the state level in some jurisdictions, meaning it does apply nationally in terms of federal income tax. Sales tax is a consumption tax assessed on sales of goods and services, which is indeed implemented at both local and state levels, and can also be seen as a more universally applied tax compared to property tax. Intangibles tax, while applicable in some states, is not commonly adopted and is characterized by variation in application from state to state.