A local government can charge a sales tax in addition to the state sales tax.
Explanation:
State governments are responsible for collecting taxes on sales within their states. This is also attributed to local government as they also collect sales tax by charging tax on sales within the local government in addition to the state sales tax.
When local government charge sales tax , it increasees their revenue base in addition to other taxes collected by them like property tax and charges/fees including transfer from federal and state government.
The New England colonies did not have very good farmland because of the rocky soil. The farming that was done was mainlysmall scale farming for family or community needs. Large scale agriculture was not suitable in the New England colonies.