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Tax Trends Heading Into 2019
In 2019, key trends in state tax policy include reductions in corporate tax rates, updating sales tax systems to include remote online sales, taxes on marijuana and sports betting, gross receipts taxes, and more. Explore our new 2019 guide!
32 min read
Cyber Monday, Post-Wayfair Edition
2 min read
Post-Wayfair Options for States
What is included in the “Wayfair checklist,” what policy choices do legislators have to make their state compliant, and, ultimately, how prepared is each state to start requiring that online retailers collect sales tax?
42 min read
Online Sales Tax Revenue Presents Opportunity for Permanent, Comprehensive Reform in Wisconsin
Wisconsin’s tax system needs to be more competitive. New revenue from online sales taxes will make it easier to accomplish comprehensive reforms that benefit all Wisconsinites.
13 min read
What Does the Wayfair Decision Really Mean for States, Businesses, and Consumers?
Various interpretations of the recent Wayfair decision from the U.S. Supreme Court has led to confusion about its impact for online sellers and consumers. We clear up that confusion with this Q&A.
8 min read
Supreme Court Decides Wayfair Online Sales Tax Case
The U.S. Supreme Court handed down its decision in South Dakota v. Wayfair. Thirty-one states that currently tax internet sales will be impacted.
3 min read
Should Congress Act Before SCOTUS On Online Sales Taxes?
The U.S. Supreme Court is hearing a case on the constitutionality of a South Dakota law requiring internet vendors collect online sales tax, but should Congress fix the problem first?
13 min read
Tax Foundation Brief in Wayfair Online Sales Tax Case: SCOTUS Should Set Meaningful Limits on State Taxing Power
In the South Dakota v. Wayfair online sales tax case, the U.S. Supreme Court should ensure that state sales tax laws don’t burden interstate commerce.
3 min read
Supreme Court Agrees to take South Dakota v. Wayfair Online Sales Tax Case
The U.S. Supreme Court has agreed to take South Dakota v. Wayfair Inc., which could result in a ruling that settles the years-long debate over how to apply sales taxes to online retail activity.
1 min read
Trends in State Tax Policy, 2018
In 2018, trends to watch in state tax policy will include reductions in corporate tax rates, the spread of gross receipts taxes, new and lower taxes on marijuana, estate tax repeal, a wait-and-see approach on federal tax reform, and more.
16 min read
Sales Tax Base Broadening: Right-Sizing a State Sales Tax
Due in part to historical accident and also to the proliferation of exemptions, the effectiveness of the state sales tax continues to erode. The median state sales tax, which should apply to all personal consumption, is nonly applied to 23 percent of personal consumption.
25 min read