LexisNexis® Legal Newsroom
State Net Capitol Journal – March 4, 2013

Budget & Taxes VA PASSES TRANSPORTATION FUNDING OVERHAUL: On the final day of their legislative session, Virginia lawmakers approved a plan overhauling the way the state will pay for its roads, highways and mass transit. Under the plan, the state's 17.5 cents-per-gallon tax on gasoline...

State Net Capitol Journal – March 11, 2013

Budget & Taxes ONLINE SALES TAX PUSH CONTINUES DESPITE DISAPPOINTING RETURNS: State officials have viewed Internet commerce with dollar signs in their eyes for decades. The few that have managed to tap the spigot of online sales in a substantive way, however, aren't reaping the promised...

State Net Capitol Journal – March 18, 2013

Budget & Taxes SOME LAWMAKERS PUSH FOR 'SIN TAX' ON GUNS: To some lawmakers in Congress and at least a half dozen states - particularly since the Newtown, Connecticut elementary school shooting - guns are a sin against society, like alcohol and cigarettes, and should be taxed accordingly...

State Net Capitol Journal – April 1, 2013

Budget & Taxes REBOUND SPURRING RAINY DAY DEBATE: During the recession, states raided their rainy-day funds to help plug budget holes. Now, with the economy rebounding, some states are running surpluses. Governors in several of them are pushing to boost those cash reserves higher, spurring...

State Net Capitol Journal – April 8, 2013

Budget & Taxes NY HIGH COURT UPHOLDS INTERNET AFFILIATE LAW: In the long-running feud over online sales taxes, the federal courts have consistently held that Internet retailers must have a "physical presence" such as a warehouse or employees in a state to be subject to that state's...

New York's Highest Court Affirms Constitutionality of Click-Through Nexus

Click-through nexus is a well-known term in the world of sales and use tax. It refers to the proposition that an internet vendor may be required to collect and remit sales tax on sales that originate from links placed on the websites of independent affiliates if that affiliate has nexus with the taxing...

State Net Capitol Journal – April 15, 2013

Budget & Taxes STATES' TRANSPORTATION FUNDING NEEDS TRUMPING TAX AVERSION: This month Virginia's Republican-controlled House and GOP-Democrat-split Senate gave final approval to a $6 billion transportation funding overhaul proposed by the state's Republican Gov. Bob McDonnell that...

State Net Capitol Journal – April 22, 2013

Budget & Taxes KS TAX REFORM WORST IN NATION: Joe Henchman of the conservative Tax Foundation and Nick Johnson of the left-leaning Center on Budget and Policy Priorities rarely agree on anything having to do with taxes. But when Governing magazine recently asked the two tax policy experts to...

State Net Capitol Journal – November 17, 2014; High Court Considers Double Taxation Issue

Budget & Taxes HIGH COURT CONSIDERS DOUBLE TAXATION ISSUE: The U.S. Supreme Court heard arguments last week in a case involving a Maryland couple who sued that state over how it taxed the income they earned outside the state. The couple alleges Maryland's practice of offering only a partial...

State Net Capitol Journal – December 8, 2014; Necessity Of Georgia’s Income Tax Cap

Budget & Taxes NECESSITY OF GA'S INCOME TAX CAP: Last month Georgia became the first state in the nation to make it unconstitutional to raise its income tax, when voters overwhelmingly approved Amendment A, capping the state's top rate at its current 6 percent. Georgia's fiscal...

State Net Capitol Journal – February 16, 2015; Severance-Tax States Suffer In Oil-Price Slump

Budget & Taxes SEVERANCE-TAX STATES SUFFER IN OIL-PRICE SLUMP: Motorists across the country have welcomed the more than 50 percent drop in oil prices since last summer, from over $100 a barrel in June to $50 this month. But the same can't be said for state governments. The collapse in oil...

State Net Capitol Journal – March 2, 2015; Red and Blue States Considering Tax Cuts For Middle-Class

Budget & Taxes RED AND BLUE STATES CONSIDERING TAX CUTS FOR MIDDLE-CLASS: Republican- and Democrat-dominated states are polls apart on most issues. But there appears to be some agreement about the need for tax cuts for low- and middle-income taxpayers, although there's still a difference of...