Category: taxation

Internet Sales Tax Challenge Could Face Supreme Court

Following a predictable loss before the South Dakota Supreme Court, the state of South Dakota is expected to ask the U.S. Supreme Court to rule that its law requiring out-of-state retailers to collect sales tax is constitutional. Doing so will require the U.S. Supreme Court to take the unusual step of overruling precedent. In Quill Corp.

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Is Fiscal Growth Slowing in Cities?

When the Great Recession hit in America, city governments felt the effects acutely. Growth in municipal budgets contracted noticeably as hiring freezes, service changes, and even bankruptcies rolled across the country. Now, that continuous fiscal growth may be slowing, according to a new report. NLC’s 2017 City Fiscal Conditions, a survey of city finance officers, reveals

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Local Leaders Take a Stand for the State and Local Tax Deduction

This post was co-authored by Brett Bolton and Will Downie. City and county leaders took to Capitol Hill this week to discuss a critical but often overlooked part of the federal tax code: the state and local tax deduction (SALT). The deduction plays a critical role in helping cities provide vital services such as healthcare,

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