Sales Tax Holidays: Politically Expedient but Poor Tax Policy, 2018
Sales tax holidays are not sound tax policy as they create complexities for all involved, while inserting the political process into consumer decisions.
45 min readSales tax holidays are not sound tax policy as they create complexities for all involved, while inserting the political process into consumer decisions.
45 min readWhen policymakers get in the habit of handpicking goods for which the sales tax does or does not apply, the tax base simultaneously erodes and becomes more complex.
25 min readVarious 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 readSales taxes represent a major source of state and local revenue. Click to see how much your state relies on sales taxes and for a state-by-state comparison.
3 min readThe 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 readImportant lessons can be learned from other state experiences with tax reform. While Kansas teaches us what not to do, Utah, Indiana, North Carolina, and the District of Columbia illustrate that smart, sensible tax reform is possible.
28 min readTexas lawmakers considering ways to reform the state’s tax code should seek to fix the sales tax base and repeal the economically-damaging margins tax.
1 min readBy broadening bases while lowering rates, policymakers in Kentucky took a responsible approach to comprehensive tax reform.
2 min read