A business that sells products at retail will be required to collect sales tax from buyers and pay it to the state tax department. Sales tax is also collected in some cases on items offered for rent. Sales tax can also be collected by city and county governments. The federal government has never collected a sales tax by name, although it has imposed excise and use taxes throughout national history. Generally, businesses that sell only wholesale goods will not be collecting sales tax. Also, sales tax need only be collected on sales made within the state where the seller has a location. Remote sales by out of state sellers are not subject to sales tax. Furthermore, in most states, certain items are exempted in whole or in part from sales tax. Food purchased at a grocery store for home consumption, for example, is exempted from sales tax in many states, although more and more, states are imposing a progressive sales tax rate even on grocery food. There are also certain types of tax which resemble sales tax in their application and effect, but which are technically not sales taxes. These include excise taxes, imposed on a narrow range of items, including gasoline, liquor, and rental cars; use tax, intended for imposition on users of goods purchased without sales tax, such as from out of state; and securities turnover excise tax, imposed on the sale of securities. A business must be licensed or authorized to collect sales tax. Sales tax permits are issued by a state agency, such as the Department of Revenue or another similar agency. Cities may also issues sales tax licenses.