Last year more states, counties and cities lowered their sales tax rates than in 2010, and the number of sales tax changes also went down, according to a pair of new reports.

The annual ONESOURCE Indirect Tax rate report from Thomson Reuters found 107 state, county and city sales taxes were lowered, compared with 68 in 2010. In addition, 236 new sales taxes were levied, down from 305 in 2010. The Thomson Reuters report also indicated that 419 sales taxes increased, compared with 375 in 2010. The average state sales tax was 5.48 percent in 2011, down from 5.55 percent in 2010.

The average county sales tax was 1.15 percent in 2011, down from 1.23 percent in 2010. The average city sales tax was 1.67 percent in 2011, down from 1.72 percent in 2010, according to Thomson Reuters.

Another sales tax software provider, Vertex, also released its annual report on sales taxes. It found that the combined average sales tax rate and number of rate changes declined in 2011 compared to recent years.

There were 459 changes, 232 were tax increases, 175 were new taxes, and 52 were decreases. Vertex found that the highest city sales tax rate in 2011 was Wrangell, Alaska, at 7.00 percent. The highest combined sales tax rate of 13.725 percent is found in Tuba City (including the surrounding areas that are in the To’Nanees ‘Dizi Local Government), Coconino County,  Ariz.

Since 2003 there have been 2,109 new sales and use taxes, an average of 234 per year, Vertex found, and 3,757 sales and use tax changes, an average of 417 changes per year.