LexisNexis® Legal Newsroom
Look For Tax Reform Proposals in Georgia

I understand that there is likely to be a serious proposal toward major tax reform in Georgia in the coming months. The proposal will likely be to expand the sales tax to more services coupled with a reduction in the state income tax. . . . I am not sure if combining the sales tax base broadening with...

Maximizing Ohio's Sales/Use Tax Exemptions

Ohio's sales/use tax rate on purchases of taxable property and services can be quite significant, ranging from 5.75% to 7.75% . Are you taking advantage of the following broad exemptions? Leased employees provided for an indefinite period under the appropriately worded contract. Manufacturing...

Opening Up A Can Of Worms – Groupon, Living Social, et al.

By Rusty Little A can of worms to be used as bait by a fisherman is easy to open, but not so easy to close. Once the wriggling worms discover the opportunity to escape, it is difficult to contain them. Groupon and Living Social are two of the most popular Internet companies offering online discount...

The GOP Offers a Sound Tax Reform Program in South Carolina

The Republicans in the South Carolina House are preparing a significant reform plan that will vastly improve the state's tax system. Although details are sketchy, the plan will broaden the sales tax base by eliminating two thirds of the exemptions and lower the rate by half a percentage. All remaining...

State Net Capitol Journal – April 23, 2012

Budget & Taxes A TALE OF TWO TAX STRUCTURES AND ONE CITY: Which is worse: high income taxes or high sales taxes? That's a question residents of the metropolitan area of Portland, Oregon ponder fairly regularly. Oregon has no sales tax, but it has one of the nation's highest income...

State Net Capitol Journal – April 23, 2012

Budget & Taxes A TALE OF TWO TAX STRUCTURES AND ONE CITY: Which is worse: high income taxes or high sales taxes? That's a question residents of the metropolitan area of Portland, Oregon ponder fairly regularly. Oregon has no sales tax, but it has one of the nation's highest income...

State Net Capitol Journal – May 7, 2012

SNCJ Spotlight With Congress stalled, states work their own "Amazon tax" deals Like millions of Americans these days, Dena Davidson buys a lot of products online. From birthday gifts to home furnishings, she eschews crowded malls at every opportunity, preferring the comfort of shopping...

State Net Capitol Journal – May 7, 2012

SNCJ Spotlight With Congress stalled, states work their own "Amazon tax" deals Like millions of Americans these days, Dena Davidson buys a lot of products online. From birthday gifts to home furnishings, she eschews crowded malls at every opportunity, preferring the comfort of shopping...

State Net Capitol Journal – May 14, 2012

Budget & Taxes STATES' FISCAL HEALTH CONTINUING TO IMPROVE: State fiscal conditions are continuing their slow and mostly steady improvement, according to the National Conference of State Legislatures' Spring 2012 budget update. For the first time since the start of the Great Recession...

State Net Capitol Journal – May 14, 2012

Budget & Taxes STATES' FISCAL HEALTH CONTINUING TO IMPROVE: State fiscal conditions are continuing their slow and mostly steady improvement, according to the National Conference of State Legislatures' Spring 2012 budget update. For the first time since the start of the Great Recession...

Florida Bills Model Sales Tax Nexus Proposals

As the 2013 state legislative season opens and states continue the never ending quest for new tax revenues, a large number of legislative proposals have been made to continue the recent trend of increasing the scope and breadth of sales tax nexus. As of the date of this posting, at least 13 states (Florida...

Pancho Villa and Three Hundred Million Joints

As everyone knows, Colorado recently legalized marijuana ... Here are some cool facts about pot in Colorado. The Colorado Futures Center estimates that demand for marijuana will hit 2,268,985 ounces a year... about 70 million grams. If you can roll five joints per gram, we are talking about three...

No Use for Useless Stances

... This week the Senate passed something called the " Marketplace Fairness Act " [of 2013] that would basically let states force sellers who do not have a physical presence in the taxing state collect sales tax, and thereby get around all this use tax confusion. Personally, I have thought...

Balderdash Masquerading as Tax Policy Arguments

It is no secret. This may hurt my libertarian credentials, but I believe the U.S. Congress should pass the Marketplace Fairness Act ... is good tax policy and anyone who disagrees has not done enough reading on what the giants in the study of sales taxation (think Bill Fox , John Mikesell , etc.) have...

State Net Capitol Journal – August 11, 2014; Pennsylvania House Cancels Vote On Cigarette Tax

Budget & Taxes PA HOUSE CANCELS VOTE ON CIGARETTE TAX: The prospects for a cigarette tax bill providing emergency funding for Philadelphia schools were thrown into limbo last month when Republicans who control the state's Senate made some last minute changes to the measure (see PHILADELPHIA...

State Net Capitol Journal – October 6, 2014; Yoga Community Takes Exception To DC'S 'Yoga Tax'

Budget & Taxes YOGA COMMUNITY TAKES EXCEPTION TO DC'S 'YOGA TAX': A tax on health club businesses, dubbed the "yoga tax," went into effect in the District of Columbia last week. The funny thing about the new tax is that the yoga community doesn't think it should apply...

State Net Capitol Journal – June 8, 2015; New Rules Could Swell States' Unfunded Liabilities

Budget & Taxes New Rules Could Swell States' Unfunded Liabilities According to a report last year from bond-rating company Standard & Poor’s, states have $529.8 billion in unfunded liabilities for health care and other benefits separate from pensions. But that figure could go...

State Net Capitol Journal – August 3, 2015; Congress Settles On Highway Funding Extension

Budget & Taxes Congress Settles On Highway Funding Extension After battling over rival transportation funding bills for a week, with U.S. House Republicans favoring a five-month extension they passed last month and Senate Republicans preferring a longer-term plan, the House passed a three-month...

State Net Capitol Journal – August 17, 2015; States Back Tax Breaks for Military Vets

Budget & Taxes States Back Tax Breaks for Military Vets Despite facing a budget shortfall this year, Maryland doubled its income tax exemption for military retirement pay to $10,000. And a budget hole forced Connecticut to raise taxes on its most prosperous corporations, but it still managed...

State Net Capitol Journal – September 7, 2015; Feds Say New Jersey Must Repay $32M in Medicaid Claims

Budget & Taxes Feds Say NJ Must Repay $32M in Medicaid Claims The U.S. Department of Health and Human Services said last month that New Jersey owes the federal government $32.2 million for improper Medicaid reimbursement claims filed for home care services by officials in the state. An audit...

State Net Capitol Journal – November 16, 2015; Movement on Pennsylvania Budget Impasse

Budget & Taxes Movement on PA Budget Impasse A deadlock between Pennsylvania Gov. Tom Wolf (D) and lawmakers has left the state budget-less four months into the current fiscal year. But the governor’s office and legislative leaders said last week they’d reached a tentative agreement...

State Net Capitol Journal – January 25, 2016; Utah Looking to Force Action on Internet Sales Taxes

Budget & Taxes UT Looking to Force Action on Internet Sales Taxes Utah Sen. Curt Bramble (R) said he and his colleagues will debate a bill this year requiring Utah-based businesses that sell on the Internet to collect sales taxes on those transactions and saying to businesses that do not, “We’re...

State Net Capitol Journal – February 1, 2016; Final Pennsylvania Budget Unlikely Until After April Primary

Budget & Taxes Final PA Budget Unlikely Until After April Primary Days before last Christmas - and six months after the start of the current fiscal year - Pennsylvania’s Republican-controlled Legislature sent Democratic Gov. Tom Wolf a $30.26 billion state budget. Wolf signed $23.39 billion...

State Net Capitol Journal – February 8, 2016; Costly Legal Cases Pending in Texas

Budget & Taxes Costly Legal Cases Pending in TX A pair of legal cases could have a big impact on budget decisions in Texas next year, when lawmakers meet again in regular session. One of the cases, set to go before the Texas Supreme Court in March, revolves around the issue of whether metal...

State Net Capitol Journal – March 21, 2016; West Virginia Ends Session Without Budget

Budget & Taxes WV Ends Session Without Budget The last day of West Virginia’s 2016 regular session on March 12 didn’t resemble the frenzied pace of past final days due to the front loading of this year’s session with major bills to allow plenty of time for the GOP-controlled...