This morning, the U.S. Supreme Court ruled (PDF) for the taxpayers in Direct Marketing Association v. Brohl, a challenge to Colorado’s “Amazon tax.” That law requires Internet retailers to (1) notify their Colorado...
- Map: State Business Tax Climate Index, 2012
Map: State Business Tax Climate Index, 2012
Key Findings Large differentials in cigarette taxes across states create incentives for black market sales. Smuggled cigarettes make up substantial portions of cigarette consumption in many states, and greater than 20 percent of consumption in...
Key Findings Forty-five states and the District of Columbia allow first-year expensing of small business capital investment as permitted under Section 179 of the Internal Revenue Code. Twelve states and the District of Columbia are out of...
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