At 9.45%, Tennessee has the highest combined average state and local sales tax rate, according to a recent report by the nonpartisan Tax Foundation think tank. In this segment, WUTC's Michael Edward Miller speaks with Scott Drenkard, a Tax Foundation economist, about the reason why the foundation collects and publicizes this information. They also discuss the oft-touted claim that in Tennessee, the sales tax is high, but it's offset by low income tax.