Sales Tax Holidays by State, 2026
However well-intended they may be, sales tax holidays remain the same as they always have been—ineffective and inefficient.
12 min read
Expert
Nicole Fox
Policy Analyst
Nicole Fox is a Policy Analyst with the Center for State Tax Policy at the Tax Foundation, where she serves as a resource to policymakers in their efforts to modernize and improve the structure of their state tax codes.
Before joining the Tax Foundation, Nicole served as Director of Government Relations at the Platte Institute in Nebraska, where she worked closely with the Nebraska Legislature to advance a variety of policies focused on tax reforms and economic opportunity. Prior to her time at the Platte Institute, she was appointed to the Nebraska Legislature to serve as a state senator. A graduate of Iowa State University, Nicole also holds a Graduate Certificate in Public Policy from Liberty University.
Nicole lives in Omaha, Nebraska, and loves to support its many locally owned businesses. In her spare time, she enjoys running, traveling, and cooking.
Latest Work
What Pennsylvania’s Digital Ad Tax Proposal Would Actually Do
Pennsylvania lawmakers are looking to impose the Commonwealth’s existing telecom gross receipts tax (GRT) on companies providing digital advertising services in Pennsylvania.
5 min read
Floridians Should Think Twice Before Embracing Property Tax Elimination
Voters beware: lower property taxes may sound good, but they come with significant trade-offs.
The Real November Ballot Question: What Price Are Floridians Willing to Pay to “Save Their Homes?”
While a proposal to phase down property taxes on the primary residences of Florida homeowners may grab headlines, it risks severely undermining the competitiveness of Florida’s overall tax structure and leaving the state worse off.
7 min read
Arkansas Cuts Income Tax Rates for the Fourth Time in Four Years
During a recent special session called by Gov. Sarah Huckabee Sanders (R), Arkansas policymakers cut the state’s top individual and corporate income tax rates, continuing Arkansas’s years-long tax reform streak and making the Razorback State one of five states to cut income taxes so far in 2026.
5 min read
State and Local Tax Collections Per Capita by State, 2026
Tax collections vary widely by state, making per capita collections figures—a measure of collections per person—especially useful, as they allow comparisons across differences in tax rates and bases, economic capacities, and policy decisions that impact the size and scope of government.
5 min read
Facts & Figures 2026: How Does Your State Compare?
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.
2 min read
Ohio Expensing Conformity Will Boost Innovation and Competitiveness
Ohio’s SB 9 will boost economic growth by conforming Ohio’s tax code to the domestic research and experimentation (R&E) immediate cost recovery provision in the One Big Beautiful Bill Act.
8 min read
Testimony: Assessment Limits and Property Taxes in Nebraska
Assessment limits are not sound tax policy. While well-intended, with hopes of preventing owners from being “taxed out of their homes,” the tax shifts, lock-in effects, and housing supply issues created by assessment limits make housing affordability worse.
Two Virginia Income Tax Proposals Would Make the State Less Affordable
Should both HB 979 and HB 378 pass, Virginia would have the nation’s highest top marginal rate on investment income.
8 min read
A 9.25 Percent Top Income Tax Rate Would Drive Jobs, Investment, and Economic Opportunity Out of Michigan
Michigan’s proposed 5 percent income surtax on high earners, yielding a top marginal rate of 9.25 percent, is also a tax on the small businesses that employ nearly 2 million Michiganders.
25 min read
State Tax Changes Taking Effect January 1, 2026
Forty-three states will ring in 2026 with notable tax changes. Eight states will see reduced individual income tax rates in the new year while four states will see reduced corporate income tax rates.
30 min read
Massachusetts Proposition 2 ½ Is Working
With Proposition 2 ½, property taxes in Massachusetts are still high, but without it, property tax bills would have risen significantly more than they already have in the past 40 years.
12 min read