General Government & Civil Service |
State & Local Government & Intergovernmental Relations |
State & Local Taxes |
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Document Name
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Date |
Document Type |
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| 2016 State Preview: Taxing Issues Abound | | Jan. 4, 2016 | | Legislative Analysis |
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| American Bank & Trust Co. v. Dallas County (463 U.S. 855): Brief Summary | | Jul. 5, 1983 | | Case Summary |
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| American Trucking Associations v. Scheiner: Brief Summary | | Jun. 23, 1987 | | Case Summary |
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| American Trucking Associations, Inc. v. Smith, Director, Arkansas Highway and Transportation Department: Brief Summary | | Jun. 4, 1990 | | Case Summary |
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| Arizona Department of Revenue v. Blaze Construction Co., Inc.: Brief Summary | | Mar. 2, 1999 | | Case Summary |
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| Arizona Public Service Co. v. Snead: Brief Summary | | Apr. 18, 1979 | | Case Summary |
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| Arkansas Writers' Project Inc. v. Ragland: Brief Summary | | Apr. 22, 1987 | | Case Summary |
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| Armco Inc. v. Harderty: Brief Summary | | Jun. 12, 1984 | | Case Summary |
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| ASARCO Inc. v. Idaho State Tax Commission (458 U.S. 307): Brief Summary | | Jun. 29, 1982 | | Case Summary |
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| Bacchus Imports Ltd. v. Dias: Brief Summary | | Jun. 29, 1984 | | Case Summary |
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| Barker v. Kansas: Brief Summary | | Apr. 21, 1992 | | Case Summary |
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| Boston Stock Exchange v. New York State Tax Commission: Brief Summary | | Jan. 12, 1977 | | Case Summary |
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| Burlington Northern Railroad Co. v. Oklahoma Tax Commission: Brief Summary | | Apr. 28, 1987 | | Case Summary |
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| California's Proposition 13 As It Appeared on California Ballots; Governor E. G. Brown Jr.'s Address Before a Joint Session of the State Legislature | | Jun. 6, 1978 | | Primary Source |
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| Capitol Historical Society, 1982 Legislative Chronology | | 1982 | | Legislative Analysis |
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| Commonwealth Edison Co. v. Montana (453 U.S. 609): Brief Summary | | Jul. 2, 1981 | | Case Summary |
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| Complete Auto Transit Inc. v. Brady: Brief Summary | | Mar. 8, 1977 | | Case Summary |
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| Container Corporation of America v. Franchise Tax Board (463 U.S. 159): Brief Summary | | Jun. 27, 1983 | | Case Summary |
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| Container Corporation v. Franchise Tax Board: Ruling of the U.S. Supreme Court on the Calculation of State Taxes. Justices W.J. Brennan, Jr., L.F. Powell, Jr. | | Jun. 27, 1983 | | Primary Source |
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| DaimlerChrysler Corp. v. Cuno | | May 15, 2006 | | Case Summary |
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| Dennis v. Higgins, Director, Nebraska Department of Motor Vehicles: Brief Summary | | Feb. 20, 1991 | | Case Summary |
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| Department of Revenue of State of Washington v. Association of Washington Stevedoring Companies: Brief Summary | | Apr. 26, 1978 | | Case Summary |
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| Director of Revenue of Missouri v. CoBank ACB | | Feb. 20, 2001 | | Case Summary |
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| Double Taxation of Federal Employees at Sites that Straddle State Lines, 1997 Legislative Chronology | | 1997 | | Legislative Analysis |
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| EBay Punches Above Its Weight | | Apr. 22, 2013 | | Legislative Analysis |
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| Enemy of the State Sales Tax | | Feb. 7, 2011 | | Legislative Analysis |
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| Exxon Corp. v. Eagerton, Exchange Oil and Gas Corp. v. Eagerton (462 U.S. 176): Brief Summary | | Jun. 8, 1983 | | Case Summary |
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| Exxon Corp. v. Hunt: Brief Summary | | Mar. 10, 1986 | | Case Summary |
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| Exxon Corp. v. Wisconsin Department of Revenue: Brief Summary | | Jun. 10, 1980 | | Case Summary |
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| F. W. Woolworth Co. v. Taxation and Revenue Department of New Mexico (458 U.S. 354): Brief Summary | | Jun. 29, 1982 | | Case Summary |
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| Fair Assessment in Real Estate Association Inc. v. McNary (454 U.S. 100): Brief Summary | | Dec. 1, 1981 | | Case Summary |
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| Federal Payments to Counties in Lieu of Taxes, 1981-1982 Legislative Chronology | | 1981 - 1982 | | Legislative Analysis |
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| First National Bank of Atlanta v. Bartow County Board of Tax Assessors: Brief Summary | | Mar. 19, 1985 | | Case Summary |
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| Fitzgerald v. Racing Association of Central Iowa | | Jun. 9, 2003 | | Case Summary |
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| Franchise Tax Board of California v. Construction Laborers Vacation Trust for Southern California (463 U.S. 1): Brief Summary | | Jun. 24, 1983 | | Case Summary |
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| Franchise Tax Board of California v. Hyatt | | Apr. 23, 2003 | | Case Summary |
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| Franchise Tax Board of California v. United States Postal Service: Brief Summary | | Jun. 11, 1984 | | Case Summary |
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| Harper v. Virginia Department of Taxation: Brief Summary | | Jun. 18, 1993 | | Case Summary |
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| Hillside Dairy Inc. v. Lyons | | Jun. 9, 2003 | | Case Summary |
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| Holmes v. McNamara: Brief Summary | | May 16, 1988 | | Case Summary |
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| Hooper v. Bernalilo County Assessor: Brief Summary | | Jun. 24, 1985 | | Case Summary |
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| Illinois and Pennsylvania: States of Fiscal Chaos | | Feb. 1, 2016 | | Legislative Analysis |
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| Interstate Taxation, 1965 Legislative Chronology | | 1965 | | Legislative Analysis |
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| Interstate Taxation, 1966 Legislative Chronology | | 1966 | | Legislative Analysis |
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| Interstate Taxation, 1967 Legislative Chronology | | 1967 | | Legislative Analysis |
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| Interstate Taxation, 1968 Legislative Chronology | | 1968 | | Legislative Analysis |
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| James B. Beam Distilling Co. v. Georgia: Brief Summary | | Jun. 20, 1991 | | Case Summary |
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| Japan Line Ltd. v. County of Los Angeles: Brief Summary | | Apr. 30, 1979 | | Case Summary |
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| Jefferson County, Alabama v. Acker, Senior Judge, United States District Court, Northern District of Alabama: Brief Summary | | Jun. 21, 1999 | | Case Summary |
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| Jones v. Flowers | | Apr. 26, 2006 | | Case Summary |
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| Levin, Tax Commissioner of Ohio v. Commerce Energy, Inc. | | Jun. 1, 2010 | | Case Summary |
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| Limtiaco, Attorney General of Guam v. Camacho, Governor of Guam | | Apr. 27, 2007 | | Case Summary |
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| Lunding v. New York Tax Appeals Tribunal: Brief Summary | | Jan. 21, 1998 | | Case Summary |
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| Malls See Boon in Online Sales Tax Ruling | | Jul. 16, 2018 | | Legislative Analysis |
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| Maryland v. Louisiana (452 U.S. 456): Brief Summary | | May 26, 1981 | | Case Summary |
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| Memphis Bank & Trust Co. v. Garner (459 U.S. 392): Brief Summary | | Jan. 24, 1983 | | Case Summary |
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| Metropolitan Life Insurance Co. v. Ward: Brief Summary | | Mar. 26, 1985 | | Case Summary |
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| Missouri v. Jenkins: Brief Summary (1990) | | Apr. 18, 1990 | | Case Summary |
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| Missouri v. Jenkins: Detailed Summary (1990) | | Apr. 18, 1990 | | Case Summary |
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| Missouri v. Jenkins: Opinion Excerpt (1990) | | Apr. 18, 1990 | | Primary Source |
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| Mobil Oil Corp. v. Commissioner of Taxes of Vermont: Brief Summary | | Mar. 19, 1980 | | Case Summary |
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| Moorman Manufacturing Company v. Bair: Brief Summary | | Jun. 15, 1978 | | Case Summary |
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| Mortgage Revenue Bonds, 1983 Legislative Chronology | | 1983 | | Legislative Analysis |
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| Mortgage Revenue Bonds, 1984 Legislative Chronology | | 1984 | | Legislative Analysis |
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| Mueller v. Allen: Ruling of the U.S. Supreme Court on State Income Tax Deduction for School Costs. Justices W.H. Rehnquist, T. Marshall | | Jun. 29, 1983 | | Primary Source |
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| National Geographic Society v. Board of Equalization of California: Brief Summary | | Apr. 4, 1977 | | Case Summary |
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| New Energy Company of Indiana v. Limbach, Tax Commissioner of Ohio: Brief Summary | | May 31, 1988 | | Case Summary |
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| Oklahoma Tax Commission v. Jefferson Lines, Inc.: Brief Summary | | Apr. 3, 1995 | | Case Summary |
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| Patton Boggs Back on the Books | | Sep. 23, 2013 | | Legislative Analysis |
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| Pennsylvania v. New Jersey; Maine v. New Hampshire: Brief Summary | | Jun. 17, 1976 | | Case Summary |
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| Political Economy: States of Denial | | Jan. 17, 2011 | | Legislative Analysis |
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| R. J. Reynolds Co. v. Durham County, N.C.: Brief Summary | | Dec. 9, 1986 | | Case Summary |
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| Ramah Navajo School Board v. Bureau of Revenue of New Mexico (458 U.S. 832): Brief Summary | | Jul. 2, 1982 | | Case Summary |
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| Reich v. Collins, Revenue Commissioner of Georgia: Brief Summary | | Dec. 6, 1994 | | Case Summary |
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| Rockford Life Insurance Co. v. Illinois Department of Revenue: Brief Summary | | Jun. 8, 1987 | | Case Summary |
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| Rosewell v. LaSalle National Bank (450 U.S. 503): Brief Summary | | Mar. 24, 1981 | | Case Summary |
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| San Antonio Independent School District v. Rodriguez: Brief Summary | | Mar. 21, 1973 | | Case Summary |
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| School Tax Leasing Veto, 1983 Legislative Chronology | | 1983 | | Legislative Analysis |
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| Some States Lower Their Expectations for Budget Surpluses | | Mar. 14, 2016 | | Legislative Analysis |
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| South Carolina v. Baker: Brief Summary | | Apr. 20, 1988 | | Case Summary |
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| South Carolina v. Reagan: Brief Summary | | Feb. 22, 1984 | | Case Summary |
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| Spencer v. South Carolina Tax Commission: Brief Summary | | Mar. 27, 1985 | | Case Summary |
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| State of the States: Oil Slide Puts Some States in Fiscal Strife | | Feb. 13, 2017 | | Legislative Analysis |
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| State of the States: Tax Revenues Don't Keep Pace With Growth | | Feb. 13, 2017 | | Legislative Analysis |
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| States & localities: Tight belts beyond Beltway | | Sep. 8, 2008 | | Legislative Analysis |
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| States Caught in a Taxing Undertow | | Dec. 6, 2010 | | Legislative Analysis |
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| Table 8-8 State Lottery Revenues and Usages (millions) | | | | Facts & Figures |
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| Table 8-9 State and Local Government Expenditures, by Function, 19022008 (percent) | | | | Facts & Figures |
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| Tax Cuts Bring State Revenue Down | | Feb. 7, 2005 | | Legislative Analysis |
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| Taxing Worry for Online Stores | | Jul. 15, 2013 | | Legislative Analysis |
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| Tyler Pipe Industries v. Washington State Department of Revenue: Brief Summary | | Jun. 23, 1987 | | Case Summary |
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| U.S. Supreme Court Opinion on Texas System of Supplementing State Funds for Public School Financing with Revenue from Local Property Taxes | | Mar. 21, 1973 | | Primary Source |
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| U.S. v. Wells Fargo Bank: Brief Summary | | Mar. 23, 1988 | | Case Summary |
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| United States v. California: Brief Summary | | Apr. 26, 1993 | | Case Summary |
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| United States v. Estate of Romani: Brief Summary | | Apr. 21, 1998 | | Case Summary |
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| United States v. New Mexico (455 U.S. 720): Brief Summary | | Mar. 24, 1982 | | Case Summary |
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| Wachovia Bank, National Association v. Schmidt | | Jan. 17, 2006 | | Case Summary |
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| Wagnon, Secretary, Kansas Department of Revenue v. Prairie Band Potawatomi Nation | | Dec. 6, 2005 | | Case Summary |
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| Wardair Canada Inc. v. Florida Department of Revenue: Brief Summary | | Jun. 18, 1986 | | Case Summary |
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| Washington v. United States (460 U.S. 536): Brief Summary | | Mar. 29, 1983 | | Case Summary |
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| Western Air Lines v. Board of Equalization of South Dakota: Brief Summary | | Feb. 24, 1987 | | Case Summary |
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| Western and Southern Life Insurance Co. v. State Board of Equalization of California (451 U.S. 648): Brief Summary | | May 26, 1981 | | Case Summary |
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| What If Tobacco Goes Up in Smoke | | Nov. 26, 2007 | | Legislative Analysis |
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| Williams v. Vermont: Brief Summary | | Jun. 4, 1985 | | Case Summary |
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| With Sales Tax on the Line, Lawmakers Weigh Options | | Apr. 8, 2013 | | Legislative Analysis |
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| Xerox Corp. v. County of Harris, Texas (459 U.S. 145): Brief Summary | | Dec. 13, 1982 | | Case Summary |