A recent report by the U.S. Fish and Wildlife Service shows the continued decline in the number of Americans who hunt. Currently, only about 5 percent of people 16 and over hunt, whereas it was nearly double that five decades ago. Less people acquiring a hunting license has created funding problems for state conservation programs,...

The State and Local Legal Center (SLLC) filed a Supreme Court amicus brief in one of the most important cases of the organization's 35-year tenure:  South Dakota v. Wayfair.  

In this case South Dakota is asking the Supreme Court to rule that states and local governments may require retailers with no in-state physical presence to collect sales tax. Ruling this way will require the Supreme Court to overturn long-standing precedent.  

CSG Midwest
Wisconsin lawmakers have eliminated a decades-old state property tax that had been used to protect public and private forestlands. This change will result in savings of about $27 for the average homeowner and an annual loss in state revenue of approximately $90 million, the Milwaukee Journal Sentinel reports. The state will instead use general-fund dollars to pay for programs related to fire prevention, pest control, land acquisition, recreation and overall forest health.

The Supreme Court has agreed to decide whether states may require out-of-state retailers to collect sales tax.

In Quill Corp. v. North Dakota (1992), the Supreme Court held that states cannot require retailers with no in-state physical presence to collect sales tax. South Dakota asks the Supreme Court to overturn Quill in South Dakota v. Wayfair

WHEREAS, the state and local tax deduction has been a feature of the federal tax code for over 100 years, dating back to 1913; and

WHEREAS, eliminating the state and local tax deduction would increase taxes for approximately 24 percent of taxpayers nationwide; and

The Council of State Governments will release a new report, "Diabetes in the United States: Examining Growth Trends, State Funding Sources and Economic Impact", on state spending for diabetes at the 2017 CSG National Conference in Las Vegas on Dec. 15. Click here for press release. 

CSG, with assistance from the National Association of Chronic Disease Directors, surveyed all 50 states to discover how many states...

On November 2, House Republican lawmakers released their plan to retool the U.S. tax code, the biggest adjustment in over 30 years. This far-reaching bill, titled the Tax Cuts and Jobs Act, seeks to streamline the existing code and lower the corporate rate to a level closer to that of other nations. The legislation also eliminates or changes some popular deductions and makes adjustments to the use of so-called pass through entities.

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The State and Local Legal Center (SLLC) has filed an amicus brief asking the Supreme Court to agree to hear South Dakota’s petition in South Dakota v. Wayfair. In this case South Dakota is asking the Supreme Court to hold that states may require out-of-state retailers to collect sales tax.

In Quill Corp. v. North Dakota (1992), the Supreme Court held that states cannot require retailers with no in-state physical presence to collect sales tax.

The State and Local Tax Deduction, or SALT, recently came under scrutiny amidst the debate over tax reform. Implemented in 1913, SALT allows taxpayers to deduct money paid towards state and local taxes from their taxable federal income. The deduction costs the federal government about $96 billion each year, but state and local governments argue that it is crucial for local development.

“Sin taxes” are often viewed as budget savers, despite their rather small role in the state budgets. In fiscal year 2016, states raised $25 billion in tax revenues from the two most commonly taxed so called “sins,” like tobacco and alcohol, which represented slightly over 2.7 percent of total state tax revenues. States are more likely to raise taxes on tobacco products than on alcohol, even though both pose a significant public health threat. Since 2000, 48 states increased cigarette tax rates about 130 times, while very few states increased tax rates on alcohol. Despite the increases in tax rates on tobacco, inflation-adjusted tobacco tax revenues declined by 0.8 percent between fiscal years 2008 and 2016. The opposite is true for alcohol taxes. Despite the relatively stable tax rates on alcoholic beverages, inflation-adjusted alcohol tax revenues grew by 12.2 percent over the same period. Tobacco tax revenues declined because declines in consumption more than made up for higher tax rates. The growth in alcohol tax revenues is largely attributable to growth in alcohol consumption.

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