State Tax

Like many states, Arizona is contemplating how to integrate peer-to-peer car-sharing arrangements into the state’s tax code. This session, the state legislature contemplated two proposals to regulate and tax peer-to-peer car sharing. Policymakers have an opportunity to clarify the tax treatment of peer-to-peer car-sharing firms and hosts while preventing the extension of discriminatory car rental
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Within hours of the emergence of compromise language, legislation enacting a “soft cap” on property taxes passed both chambers of the Iowa legislature last week. The amendments, designed to assuage the concerns of localities that a “hard cap” would unduly limit local budget authority, require any property tax rates anticipated to increase collections by more
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After the U.S. Supreme Court handed down its landmark 2018 South Dakota v. Wayfair decision, many states quickly adopted laws like South Dakota’s to establish good legal standing for remote sales tax collection. For some states, this process was as simple as adopting a de minimis exemption to protect small retailers conducting only limited business
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As the public grows more supportive of legalizing recreational marijuana, more and more states must figure out their approach toward taxing legal cannabis sales. Ten states (Alaska, California, Colorado, Maine, Michigan, Massachusetts, Nevada, Oregon, Vermont, and Washington) and the District of Columbia have legalized the use and possession of recreational marijuana, but only eight of
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