State and Local Tax Law: Secondary Sources

1. Start Here
   • Guide Outline
   • Quick Links
   • How to Use This Guide
   • Get Help
2. Secondary Sources
   • Guide Outline
   • Recommended Texts
   • ​Tax Periodicals
   • Selected Websites and Databases
   • Selected Other Books from the Catalog
3. Massachusetts Law
   • Guide Outline
   • Statutes
   • Regulations
   • Constitution
   • Public Written Statements
   • Pending Legislation 
4. Other States
   • Guide Outline
   • Research Tips
   • Comparing States
   • Primary Sources
   • Tax Forms
5. Local Tax
   • What is Local Tax?
   • Selected Resources
6. Sales and Use Tax
   • Guide Outline
   • Primary Sources
   • Secondary Sources

The Journal of Taxation

The Tax Lawyer

The State and Local Tax Lawyer (1996-2006, then superseded by The Tax Lawyer)

To find law journal and law review articles, use one of the following, available via the Law Library's Research Databases page:

• Current Index to Legal Periodicals
  
• Index to Legal Periodicals
• LegalTrac
  
• HeinOnline Law Journal Library

Jerome R. Hellerstein & Walter Hellerstein, State Taxation, (3d ed. 1998) -- Available on Westlaw Next 

• A good place to get started. Use the footnotes in this comprehensive treatise to locate relevant primary law.

Tax Analysts' State Tax Notes Magazine 

• Excellent resource for current news and commentary on state and local tax issues nationwide.  Issues available from 1992 to present. Users must create an individual account using their Northeastern email address under "sign in."

Massachusetts Practice Series (Volume 4: Taxation) -- In print and on Westlaw Next

• Attorney editors explain Massachusetts tax law and provide references/links to relevant primary and secondary sources.

Federal Limitations on State & Local Taxation 2d -- on Westlaw Next 

• What do the Constitution and federal laws have to say about state and local taxation power?  Check out this treatise.

DATABASES (access restrictions apply)

Bloomberg BNA Tax and Accounting Center

• Includes various research tools, such as:
  • Build-your-own comparison charts by topic or state
  • News and Commentary
  • Links to state government websites and tax organizations
  • BNA State tax blog

American Bar Association Sales and Use Tax Deskbook (Chapter 22: Massachusetts) -- available on Westlaw Next

MASSACHUSETTS-SPECIFIC WEBSITES

Massachusetts Department of Revenue
Massachusetts Trial Court Law Libraries:  Massachusetts Law About Taxation

GENERAL WEBSITES

Tax news, research, policy and advocacy

ABA Section of Taxation
ABA State and Local Tax Committee
Center on Budget and Policy Priorities
Citizens for Tax Justice
Council on State Taxation
Federation of Tax Administrators
National Conference of State Legislatures
Tax Foundation: Center for State Tax Policy
Tax Policy Center (Urban Institute and Brookings Institution)

Forms

Federation of Tax Administrators: State Tax Forms