Skip to Main Content
It looks like you're using Internet Explorer 11 or older. This website works best with modern browsers such as the latest versions of Chrome, Firefox, Safari, and Edge. If you continue with this browser, you may see unexpected results.

State and Local Tax Law: Other States

Research Tips

A state's tax administrator may go by various names, from Department of Revenue to Tax Commission, but they're the best place to find information on a state's budget and tax rate, and gather tax forms.  See the Federation of Tax Administrators for a list, plus links to their websites.

Use a secondary source -- like a legal encyclopedia, treatise, ALR or periodical -- to find articles on your tax topic that cite to various states' laws. Secondary sources may be general or state-specific. Check out ScholarOneSearch for a research guide for your state; that will contain lists of recommended state-specific resources.

Where does each state get its revenue?

In addition to the state's tax administrator website, these provide some guidance:

Comparing States

To compare states' tax laws, try the following:

 

As Certain As Death: A Fifty-State Survey of State and Local Tax Laws  by Susan Pace Hamill   -- Call Number: KF6750 .H36 2007 (Law Stacks)   

  • Get a basic profile of each state by geography, population, industry, family income and poverty indicators. Then, explore and compare states across three categories: Sources of Revenue; Legal Structure of Major Tax Sources; and Spending on Public Schools. Contains references to applicable statutes and selected cases

50 State Surveys: Tax Statutes - available on WestlawNext

  • Get a compilation of the applicable statutes in each state in various categories, from Sales and Use Tax to Personal Income Tax.

Bloomberg BNA Tax and Accounting Center

  • Select the states you would like to compare, and build your own comparison charts

Primary Sources

CASES

Search your selected state(s) under the topic "Taxation" in West's KeyNumber System to find cases.   

STATUTES

Get a list of tax statutes for each state using West's 50 State Surveys: Tax Statutes

REGULATIONS

For regulations, try RIA's State & Local Taxes - Regulations (available on WestlawNext) -- Select your state and search by keyword

For administrative decisions, try Westlaw's Tax Administrative Decisions and Guidance or Lexis' Tax Administrative Materials