The main purpose of this research was to analyze the general sales tax policy in State governments in terms of revenue adequacy; efficiency, and fairness, which comprise the primary objectives of general sales tax policy. In this research, two primary research questions were analyzed. The relationship among sales tax base, revenue adequacy, fairness, and other factors that affect revenue adequacy and fairness and optimal sales tax base structure in terms of revenue growth as well as fairness were investigated. Two ordinary least squares (OLS) regression analysis and two Fixed Effect Models (FEM) were conducted to examine research questions. According to the analysis, the state of Hawaii revealed the highest revenue adequacy as well as fairness among 45 states with sales tax components of Food, Clothing, Utility, Business Input, Agriculture, Recreation Amusements, Hospital, Business services, and Personal Services. Among other factors, in terms of revenue adequacy, tax rate and revenue adequacy had statistically significant positive relationship with each other. In addition, the population and revenue adequacy had statistically significant positive relationship with each other. Further, poverty rate and revenue adequacy had statistically significant negative relationship with each other (not in Fixed Effect Model). Regarding fairness, population and fairness had statistically significant negative relationship with each other. Meanwhile, poverty rate, median household income (not in Fixed Effect Model), revenue adequacy and the fairness had statistically significant positive relationship with each other. These findings have a significant implication for state government in implementing sales tax policy, in that state needs to consider the broadest sales tax components and other factors for revenue adequacy and fairness. Future research should   supplement this research by including more components and factors, as suggested by Fixed Effect Model, and a greater sample size to improve the validity and reliability.