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Center for State Tax Policy

The mission of our state program is to promote tax and fiscal policy that leads to higher economic growth and improved quality of life for taxpayers throughout the U.S. states.

Our state tax policy experts are routinely relied upon for presentations, testimony, and media appearances on state tax and fiscal policy, and our website is a comprehensive resource for information on tax and spending policy in each U.S. state.

We produce the annual State Business Tax Climate Index, Facts & Figures: How Does Your State Compare, and Location Matters: The State Tax Costs of Doing Business, among other resources. Explore our five reforms for an increasingly mobile economy.

2024 State Tax Resource Center

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403 Results
South Dakota v Wayfair online sales tax remote sellers compliance issues with marketplace facilitator laws

Marketplace Facilitator Laws: Past, Present, and a Better Future

The current patchwork of state laws taxing marketplace facilitators is complex, burdensome, and inefficient. States should work to resolve these issues and standardize the otherwise disparate requirements—with or without an inducement from Congress or the courts.

29 min read
2024 State Business Tax Climate Index

2024 State Business Tax Climate Index

In recognition of the fact that there are better and worse ways to raise revenue, our Index focuses on how state tax revenue is raised, not how much. The rankings, therefore, reflect how well states structure their tax systems.

111 min read
Cigarettes alternative tobacco products taxation

How Should Alternative Tobacco Products Be Taxed?

The potential for alternative tobacco products to save lives is clear and well established. The framework described in this paper uses a scientific approach to tax strategy that will both reduce harm and create a reliable revenue stream for public expenditures.

17 min read
2023 state tax changes taking effect july 1

State Tax Changes Taking Effect July 1, 2023

At least 32 notable tax policy changes recently took effect across 18 states, including alterations to income taxes, payroll taxes, sales and use taxes, property taxes, and excise taxes. See if your state tax code changed.

16 min read