Use the introduction to explain the issue you plan to discuss in the body of the essay. Include details regarding the background of the issue without going into your eventual argument. The introduction should present the general facets of the subject of the essay and end with a thesis statement. The thesis statement is your opportunity to concisely reveal the side of the argument for which you are advocating in the essay.
Use the body of the persuasive essay to detail the points you will use to make your case. Divide the body into paragraphs, each one devoted to a point and examples to explain your point of view. Attribute at least one example as evidence for each point you assert. Consider the audience for your essay and choose the strongest points for that audience to include in the essay. For example, if you are writing an essay about sales tax, use the sales tax levels for the state of your school. Relate the argument to the audience in practical terms versus abstract ideas for greater appeal.
Follow your body paragraphs to support your argument with a paragraph to address the counter to your argument. Choose the prevailing or most dominant opposing position rather than selecting a weaker counter to easily debunk. Briefly explain the opposing position and an example of evidence to support that view. End the paragraph by applying evidence and examples to favor your position over the counterargument. Consider the audience when refuting an opposing view. Tailor your argument against the principles of the counterargument to have greatest appeal to the experience or location of the readers.
Close the essay with a summary of your thesis. Recap the topic and your position as well as your most significant point used to quell the counterargument. The concluding statement should embody some of what the thesis is designed to do -- explain the topic and your position relating to the issue -- as well as a summation of your evidence, how it supports your view and the reason the chief counterargument is insufficient.