Sales Taxes

State and Local Sales Tax Rates, Midyear 2018

Louisiana Legislature Partially Extends Sales Tax Hike, Fate of Online Sales Tax Still Uncertain

Sales Taxes on Soda, Candy, and Other Groceries, 2018

When 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.

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.

To What Extent Does Your State Rely on Sales Taxes?

Sales 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.

State Tax Changes Taking Effect July 1, 2018

Recommendations for the Arkansas Tax Reform and Relief Task Force

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.

The Potential Outcomes of the Wayfair Online Sales Tax Case

Is Every Tax Cut Kansas?

D.C. Proposes Sales Tax Increase, Other Tax Changes

Help from Our Friends: What States Can Learn from Tax Reform Experiences across the Country

Important 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.

Sales Tax Complexity: Diaper Edition

Growing Number of State Sales Tax Jurisdictions Makes South Dakota v. Wayfair That Much More Imperative

Kentucky Legislature Overrides Governor’s Veto to Pass Tax Reform Package

By broadening bases while lowering rates, policymakers in Kentucky took a responsible approach to comprehensive tax reform.

Previewing SCOTUS South Dakota v. Wayfair Online Sales Tax Case

Updated Kentucky Tax Reform Package Would Boost State from 33rd to 18th on the State Business Tax Climate Index (Updated)

Sources of Government Revenue in the OECD, 2018 Update

Facts and Figures 2018: How Does Your State Compare?

Facts and Figures is a one-stop data resource comparing the 50 states on over 40 measures of individual and corporate income taxes, sales taxes, excise taxes, property taxes, business tax climates, and more.

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?