![fireworks, fireworks sales, fourth of july celebration, patriotism, sparklers, state fireworks taxes](https://taxfoundation.org/wp-content/uploads/2019/07/Firework-retail-fees-FINAL-01-300x279.png)
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Janelle Fritts
Janelle Fritts was a Policy Analyst with the Tax Foundation’s Center for State Tax Policy. She is the lead researcher on the annual State Business Tax Climate Index and was one of the lead authors of Pro-Growth Tax Reform for Oklahoma. Her work has been cited in The New York Times, the Associated Press, Bloomberg, and numerous state media outlets across the country.
Before joining the Tax Foundation team, Janelle interned at the Mackinac Center for Public Policy, the Reason Foundation, and the Illinois Policy Institute. She graduated from Dordt College (Sioux Center, Iowa) with a bachelor’s degree in English with a writing emphasis and a minor in Chemistry.
Janelle was born and raised in Midland, Michigan, which is near Lake Huron and about halfway up the “mitten.” In her free time, she enjoys rock climbing, hiking, swing dancing, and singing. You’ll also find her rocking out to metal in Roxanne, her bright yellow Celica.
Latest Work
![fireworks, fireworks sales, fourth of july celebration, patriotism, sparklers, state fireworks taxes](https://taxfoundation.org/wp-content/uploads/2019/07/Firework-retail-fees-FINAL-01-300x279.png)
![Texas car sharing tax. Texas excise tax texas property tax, texas margin tax, texas gross receipts tax, greg abbott, texas sales tax](https://taxfoundation.org/wp-content/uploads/2019/07/Texas-capitol-flag-e1561994753907-300x169.jpeg)
![vapor taxes 2019, e-cigarette taxes, vape, vaping, vape taxes, vapor taxes, vapor excise taxes](https://taxfoundation.org/wp-content/uploads/2019/02/FINAL-300x287.png)
Vaping Taxes by State, 2019
3 min read![Maine hotels, Maine campgrounds, Maine food, Maine lobster, Portland Maine, Maine lighthouses](https://taxfoundation.org/wp-content/uploads/2019/06/Maine-lighthouse-e1561044663184-300x168.jpg)
![Distilled spirits, liquor, liquor tax, liquor taxes, spirits excise tax, spirits excise taxes on spirits](https://taxfoundation.org/wp-content/uploads/2019/03/FINAL-011-300x284.png)
Distilled Spirits Taxes by State, 2019
3 min read![wine, wine tax, wine taxes, taxes on wine, 2019 state wine taxes](https://taxfoundation.org/wp-content/uploads/2019/02/FINAL-01-300x278.png)
How High Are Wine Taxes in Your State?
2 min read![State beer taxes 2019 beer tax, beer sales, state alcohol excise tax, state alcohol tax](https://taxfoundation.org/wp-content/uploads/2019/06/FINAL-REVISED-300x268.png)
Beer Taxes by State, 2019
4 min read![individual income tax reliance income tax reliance state income tax reliance 2019](https://taxfoundation.org/wp-content/uploads/2019/05/final-015-300x242.png)
![State sales tax reliance 2019 state sales taxes reliance](https://taxfoundation.org/wp-content/uploads/2019/05/FINAL-300x243.png)
To What Extent Does Your State Rely on Sales Taxes?
Many states are seeing a significant narrowing of their bases as lawmakers continue to carve out exemptions, and as consumption patterns shift ever more towards relatively-untaxed services.
4 min read![Texas property tax, Texas property taxes, Texas legislature property tax Texas property tax cap](https://taxfoundation.org/wp-content/uploads/2019/05/texas-flag-1-300x200.jpg)
![state and local property tax reliance 2019 property tax](https://taxfoundation.org/wp-content/uploads/2019/05/Property-reliance-1-01-300x243.png)
![Recreational marijuana tax, state recreational marijuana taxes, 2019 marijuana taxes, 2019 recreational marijuana taxes](https://taxfoundation.org/wp-content/uploads/2019/04/Marijuana-01-300x261.png)
![Michigan gas tax increase, entity-level business tax](https://taxfoundation.org/wp-content/uploads/2019/03/FINAL-012-300x288.png)
![Texas property taxes, Texas property tax, Texas sales taxes, Texas sales tax](https://taxfoundation.org/wp-content/uploads/2019/04/Texas-4-300x158.jpg)
![2019 state cigarette tax rankings 2019 cigarette taxes 2019 cigarette tax rates, tobacco tax](https://taxfoundation.org/wp-content/uploads/2019/04/Cigarette-2019-final-01-300x253.png)
How High Are Cigarette Taxes in Your State?
Cigarette taxes around the country are levied on top of the federal rate of $1.0066 per 20-pack of cigarettes. As of 2016, taxes accounted for almost half of the retail cost of a pack of cigarettes.
2 min read![wine, wine tax, wine taxes, taxes on wine, 2019 state wine taxes](https://taxfoundation.org/wp-content/uploads/2019/02/FINAL-01-300x278.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)
![Facts & Figures 2019: How does your state compare?](https://taxfoundation.org/wp-content/uploads/2019/03/FF-square-02-01-300x285.png)
Facts and Figures 2019: How Does Your State Compare?
Our updated 2019 edition of Facts & Figures serves as a one-stop state tax data resource that compares all 50 states on over 40 measures of tax rates, collections, burdens, and more.
1 min read![New Jersey Budget, New Jersey Millionaire's Tax, New Jersey Millionaire tax](https://taxfoundation.org/wp-content/uploads/2019/03/new-jersey-1746121_1920-300x200.jpg)