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![Portland small business tax rates under Biden tax plan Oregon gross receipts tax legislation Oregon gross receipts tax amendment Oregon education bill](https://taxfoundation.org/wp-content/uploads/2019/04/Portland-Oregon-e1555100569452-300x200.jpg)
![texas car sharing tax proposal, texas peer-to-peer car sharing tax, texas rental car excise tax](https://taxfoundation.org/wp-content/uploads/2019/04/texas-2-300x200.jpg)
![Arkansas’s Rate Reduction Acceleration](https://taxfoundation.org/wp-content/uploads/2019/03/Arkansas-tax-reform-2019-color-300x223.png)
Recapping the 2019 Arkansas Tax Reform
3 min read![Augusta Exemption: Rental Income & The Masters Tax Exemption Masters golf tournament, Masters tax exemption Augusta National Golf, A tradition unlike any other](https://taxfoundation.org/wp-content/uploads/2019/04/linkedin-In-Stream_Wide___Masters-12-e1554930241738-300x158.jpg)
A Tradition Unlike Any Other: The Masters Tax Exemption
Augusta National Golf Club is famous for more than green jackets and pimento cheese sandwiches—legend has it that it’s the impetus for one of the tax code’s many exemptions.
3 min read![Connecticut tax reform, Connecticut estate tax, Connecticut inheritance tax, Connecticut tax burden, Connecticut outmigration, Connecticut revenue, Connecticut bonding](https://taxfoundation.org/wp-content/uploads/2019/04/Connecticut-5-enhance-e1554816808708-300x168.jpeg)
![Oregon margin tax](https://taxfoundation.org/wp-content/uploads/2019/04/Portland-Oregon-e1554751514611-300x200.jpg)
![Indiana tangible personal property taxes](https://taxfoundation.org/wp-content/uploads/2019/04/AdobeStock_67839463-e1554472211755-300x216.jpeg)
![Brazil tax complexity, US tax complexity, federal tax complexity, federal tax filing](https://taxfoundation.org/wp-content/uploads/2019/04/Brazil-4-e1563325588142-300x200.jpg)
![Austria digital tax, Austria digital advertising, Austria online advertising](https://taxfoundation.org/wp-content/uploads/2019/01/Vienna-Austria-2-300x195.png)
![Hawaii sales tax increase](https://taxfoundation.org/wp-content/uploads/2019/04/Hawaii-enhanced-e1554300490345-300x210.jpg)
![Texas remote sales tax simplification, Texas online sales tax Texas internet sales tax](https://taxfoundation.org/wp-content/uploads/2019/03/Texas1-300x200.jpg)
![florida car rental florida rental car florida car sharing](https://taxfoundation.org/wp-content/uploads/2019/04/florida-rental-car-florida-car-rental-florida-car-sharing-e1554131407538-300x200.jpg)
![kentucky gas tax proposal, ky gas tax transportation infrastructure](https://taxfoundation.org/wp-content/uploads/2019/03/gas-tax-kentucky-e1553882025672-300x169.jpg)
![principled EU tax policy and EU tax fraud and EU tax avoidance President von der leyen](https://taxfoundation.org/wp-content/uploads/2018/12/eu4-enhanced-300x200.jpg)
![DC property tax proposals, D.C. property tax proposals](https://taxfoundation.org/wp-content/uploads/2019/03/DCflag-crop1-300x164.jpg)
![](https://taxfoundation.org/wp-content/uploads/2019/03/Distribution-300x201.jpeg)
![Gov. Evers budget, Wisconsin governor, evers budget, business tax increase](https://taxfoundation.org/wp-content/uploads/2019/03/madison-wisconsin-CROP-300x254.jpg)
![Colombia dividend tax](https://taxfoundation.org/wp-content/uploads/2019/03/Colombia-flag-e1553104852851-300x169.jpg)
![Base Erosion and Anti-Abuse Tax (BEAT) oecd public consultation, oecd tax competition, scott hodge, daniel bunn](https://taxfoundation.org/wp-content/uploads/2019/03/flags-4-300x154.jpg)
![Kentucky combined reporting kentucky tax](https://taxfoundation.org/wp-content/uploads/2019/03/kentucky-e1553008334770-300x225.jpg)