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![DeSantis gas tax relief DeSantis gas tax proposal Florida gas tax proposal Florida gas tax relief Florida online sales tax law bottled water tax on water extraction in Florida](https://taxfoundation.org/wp-content/uploads/2021/03/Florida-state-capitol-petert2-adobe1-e1614638833939-300x200.jpeg)
![State Tax Policy Boot Camp](https://taxfoundation.org/wp-content/uploads/2021/01/Graphics-03-e1612386496297-300x150.png)
Join Us for a Free “State Tax Policy Boot Camp”
The Tax Foundation’s “State Tax Policy Boot Camp,” is ideal for anyone interested in gaining a better understanding of state taxation.
2 min read![state sales tax breadth, state sales tax base, state sales tax reliance](https://taxfoundation.org/wp-content/uploads/2021/02/photo-1591085686350-798c0f9faa7f-300x169.jpg)
State Sales Tax Breadth and Reliance, Fiscal Year 2020
By failing to keep pace with modern consumption patterns, sales taxes have become less neutral, less equitable, and less economically efficient over time.
16 min read![Florida online sales tax bill, Florida remote sales tax bill. Missouri online sales tax bill, Missouri remote sales tax bill, Florida and Missouri internet sales tax bills](https://taxfoundation.org/wp-content/uploads/2021/02/online-sales-tax-remote-sales-tax-e1612547176553-300x200.jpeg)
Florida and Missouri, the Last Wayfair Holdouts, Consider Remote Sales Tax Bills
Two states—Florida and Missouri—have held back on online sales taxes thus far following the landmark 2018 Supreme Court case, South Dakota v. Wayfair. Now, lawmakers in both states have filed bills to address the issue this session.
4 min read![2021 sales taxes, 2021 state and local sales tax rates. 2021 state sales tax rates, 2021 sales tax rates. sales tax rates by state, sales taxes by state](https://taxfoundation.org/wp-content/uploads/2021/01/2021-State-and-Local-Sales-Tax-Rates.-2021-Sales-Tax-Rates.-2021-State-Sales-Tax-Rates.-2021-Sales-Taxes-01-300x258.png)
State and Local Sales Tax Rates, 2021
While many factors influence business location and investment decisions, sales taxes are something within lawmakers’ control that can have immediate impacts.
12 min read![tax exemption definition TaxEDU 2021 state tax changes. net operating loss policies in the OECD NOL omnibus covid-19 relief deal. phase 4 coronavirus relief, phase 4 business relief, phase 4 relief net operating loss, cost recovery](https://taxfoundation.org/wp-content/uploads/2020/05/Money-calendar-time-calculator-economy-business-tax-filing-e1588800132775-300x200.jpeg)
State Tax Changes Effective January 1, 2021
Twenty-six states and the District of Columbia had notable tax changes take effect on January 1, 2021. Because most states’ legislative sessions were cut short in 2020 due to the COVID-19 pandemic, fewer tax changes were adopted in 2020 than in a typical year.
24 min read![](https://taxfoundation.org/wp-content/uploads/2020/12/NY-New-York-crop-300x166.png)
Taxes and New York’s Fiscal Crisis: Evaluating Revenue Proposals to Close the State’s Budget Gap
Our new study provides a 360-degree assessment of New York’s budget crisis, analyzes proposed revenue options, and offers solutions to raise revenue without driving more taxpayers out of the state or undoing recent positive reforms
106 min read![](https://taxfoundation.org/wp-content/uploads/2020/10/election-2020-e-300x179.jpg)
Results of 2020 State and Local Tax Ballot Measures
See the results of the most notable state and local tax ballot measures during Election 2020 with our curated resource page.
11 min read![state sales tax jurisdictions by state, sales tax jurisdictions in the us](https://taxfoundation.org/wp-content/uploads/2020/10/Sales-Tax-Jurisdictions-FV-01-300x264.png)
How Many Sales Tax Jurisdictions Does Your State Have?
Following the Wayfair decision, states’ move to tax online sales has increased the importance of simplicity in sales tax systems, as sellers now have to deal with differing regulations in multiple states. There are over 11,000 standard sales tax jurisdictions in the United States in 2020
2 min read![](https://taxfoundation.org/wp-content/uploads/2020/10/state-and-local-ballot-measures-twitter-01-300x168.png)
State and Local Tax Ballot Measures to Watch on Election Day 2020
Here are the state tax ballot measures to watch on Election Day 2020. Explore the most notable 2020 state tax ballot measures in 15 states.
4 min read![How have your state's tax revenues changed in FY 2020 compared to FY 2019? State revenue collections beat state revenue expectations in FY 2020 despite coronavirus pandemic and economic downturn](https://taxfoundation.org/wp-content/uploads/2020/09/How-have-your-states-tax-revenues-changed-since-FY-2019-01-300x255.png)
New Census Data Shows States Beat Revenue Expectations in FY 2020
State tax revenue collections were down 5.5 percent in FY 2020, driven by a dismal final quarter (April through June) as states began to feel the impact of the COVID-19 pandemic. While these early losses are certainly not desirable, they are manageable and far better than many feared.
16 min read![South Dakota v Wayfair Moore v. United States tax unrealized income gains Obergefell v. Hodges: Supreme Court Upholds Same-Sex Marriage U.S. Supreme Court Nomination 2018](https://taxfoundation.org/wp-content/uploads/2018/07/AdobeStock_114271865-e1531170050696-300x200.jpeg)
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![Analysis of state online sales tax systems, remote sales tax systems, and legal challenges after South Dakota v. Wayfair](https://taxfoundation.org/wp-content/uploads/2019/11/Online-sales-tax-e1574693364128-300x200.jpg)
![2020 state tax rates and changes as of July 1, 2020, 2020 tax changes, 2020 state tax changes as of July 1, 2020](https://taxfoundation.org/wp-content/uploads/2020/07/state-map-us-map-e1594298131702-300x200.jpeg)
State Tax Changes Effective July 1, 2020
Nineteen states had notable tax changes take effect on July 1, 2020. Pandemic-shortened sessions contributed to less—and different—activity on the tax front than is seen in most years, and will likely yield an unusually active summer and autumn, with many legislatures considering new measures during special sessions.
12 min read![](https://taxfoundation.org/wp-content/uploads/2015/11/Louisiana-Capitol-300x150.jpg)
Louisiana Can Look to Tax Reform for Aid in a Post-Coronavirus Recovery
As states look for a path out of these fiscally troubling times, Louisiana has several options for aspects of its tax code to promote economic recovery and growth. The Pelican State’s federal deductibility, Corporation Franchise Tax, and sales tax structure present opportunities for beneficial tax reform in the wake of the coronavirus crisis.
3 min read![Digital tax debate, Digital taxes around the world, Digital economy taxes](https://taxfoundation.org/wp-content/uploads/2020/04/digital-internet-work-technology-e1587071388784-300x200.jpg)
States Should Be Allowed to Levy Sales Taxes on Internet Access
On July 1, sales taxes levied on internet access in six states—Hawaii, New Mexico, Ohio, South Dakota, Texas, and Wisconsin—will become illegal under the provisions of the Permanent Internet Tax Freedom Act (PITFA)
4 min read![Nashville Tennessee Privilege Tax](https://taxfoundation.org/wp-content/uploads/2020/02/Nashville-Tennessee-300x181.jpg)
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New Jersey Waives Telework Nexus During COVID-19 Crisis
New Jersey is temporarily waiving corporate nexus arising from employees teleworking due to the COVID-19 pandemic—a response to the crisis that other states should follow.
3 min read![digital online computer work remote work from home, teleworking, telework double taxation](https://taxfoundation.org/wp-content/uploads/2020/08/digital-online-remote-worker-computer-e1597242415271-300x113.jpeg)
Working from Home Brings Greater Exposure to State Tax Codes
During the present crisis, remote work has become a necessity for many people. The tax implications, however, are very real and potentially quite complex.
7 min read