Tax laws may apply on the local, state and federal level. In fact, many taxes are imposed from more than one jurisdiction. For example, individuals may pay state and federal income taxes, although some states do not impose an income tax.
As with any laws, federal tax laws supersede state and local laws. In no case, does a local or state law overrule a federal tax law. A tax may be imposed by all entities, but when state and local taxes are imposed, they do not negate a federal tax.
In addition, when states have decided not to impose a tax, such as Florida which has no income tax, it does not negate the individual’s responsibility to federal taxes.
When there is a conflict between local state and federal laws, the federal law is always applicable, regardless of the jurisdiction.