Inputs

The Two Hardest (But Most Important) Sales Tax Reforms

Biological (Tax) Warfare in South Carolina

The Wacky World of Business Inputs Taxation: Indiana Edition

Indiana: Indy 500 Race Car Engines Exempt from Sales Tax; Tires Are Not

Sales Tax Treatment of Groceries, Candy and Soda as of January 1, 2012

Georgia Governor Proposes Modest Sales Tax Reform, Restructured Jobs Tax Credit

CO Budget May Roll Back Some of Last Year’s Tax Changes; Budget Office Finds $75 Million

Broadening the Sales Tax Base in Nebraska is the Right Idea

Pennsylvania Governor Proposes Spending Boost, Broader Sales Tax, Heavier Business Taxes

Colorado Senate Passes Tax Package

Colorado Lawmakers Should Not Tax Business Inputs

Handful of Proposals Would Push Colorado Away From the Proper Tax Base

Sales Taxes and Exemption Revenue Rulings

Sales Tax Holidays: Politically Expedient but Poor Tax Policy

Remarks to the Shaftesbury Society Luncheon hosted by the John Locke Foundation, Raleigh, North Carolina

The Right Prescription for Mississippi

Double Taxation of Hospital Services Pushes Patient Bills Up

States Should Avoid Sales Taxes on Nonprofit Hospital Purchases

The Blood Exemption and Other Tales of Taxing Nonprofit Hospital Purchases

Michigan “Index Analysis”: Elimination of Michigan SBT