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States Fulfill Predictions in Enacting Marketplace Facilitator Laws

Earlier this year, we predicted that 35 states would require marketplace facilitators to collect sales tax by the end of 2019. At the beginning of 2019, 12 states required collection by marketplace facilitators. Three months after our “35 states call,” 26 states have now...

Chicago’s New Leadership Could Have Big Impact on the Windy City and Beyond

Voters in Chicago’s recent municipal elections have swept into power the most progressive slate of policymakers in a generation, and they could well have an indelible impact on the city’s tax and fiscal future. Six of the new City Council members are Democratic...

How a Budget Becomes a Law

Budgets are the beating heart of state governmental process. They specify how money is spent, what taxes are levied, and where policy is headed in the future. They can inspire passionate debate or lead to years-long gridlock. Anyone looking to understand how politics...

The Four States Most Likely to Go Big on Taxes in 2019

On election day, Democrats took a bite into the state legislative hegemony that Republicans have enjoyed for much of the last decade. After being relegated to minority party status and hamstrung by supermajority fiscal policy requirements, liberal lawmakers in certain...

The Future After Wayfair
State legislatures have been working for years to find ways to keep their revenue streams current with the rise of e-commerce by pursuing a variety of mechanisms to expand the bounds of their taxing authority. But on June 21, the United States Supreme Court blew the...
Teacher Strikes: Making Fiscal Impossibilities Politically Possible

Education activists have descended on state capitals across the country to pressure lawmakers into appropriating more money for schools and teacher raises. Constituent groups trying to influence budget negotiations is nothing new, but these advocates have been singularly...

A Brief History of the Biggest State Tax Case in a Generation
Over the past few years, the MultiState Insider has written extensively about the proliferation of state activity to enhance the collection of state and local sales and use taxes (see here, here, here, here, and here). Hanging over all of these discussions, however, was...

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