The NCSL Blog

Fiscal policy

10
What Does Wayfair Case Mean for State Legislatures?

Online retailers have revolutionized the way we shop. From practical goods like groceries to frivolous finds like decorations for your pet’s birthday party, you can now purchase practically anything without ever leaving your home.

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21
States Win Online Sales Tax Case

In South Dakota v. Wayfair, the U.S. Supreme Court ruled that states and local governments can require vendors with no physical presence in the state to collect sales tax.

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18
Tick Tock: What Will Happen When the FY 2019 Budget Clock Runs Out

Compared to FY 2018, the FY 2019 budget process has been moving along seamlessly over the past several months.

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Category: Fiscal policy
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31
‘Chickadee Checkoff’: A Look at 2017 Income Tax Checkoff Choices

Another tax season has passed, which means it’s time for another evaluation of income tax checkoff trends.

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Category: Fiscal policy
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15
Legislative Fiscal Staff Drop Knowledge Behind the Scenes

Lawmakers consider hundreds of bills each session on a wide variety of policy topics. However, there is only one task the legislature must complete each year or biennium—pass a state budget.

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17
Supreme Court Hears Oral Argument in Internet Sales Tax Case

In South Dakota v. Wayfair, South Dakota is asking the U.S. Supreme Court to overrule precedent and hold that states and local governments may require retailers with no in-state physical presence to collect sales tax.

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13
SCOTUS to Hear Landmark Internet State Tax Case April 17

Since 1992, Quill v. North Dakota, the U.S. Supreme Court decision that prohibits a state from requiring out-of-state sellers to collect and remit the state’s sales tax, has been the law of the land.  In a few months, that may no longer be the case.

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06
NCSL Joins SLLC Supreme Court Amicus Brief in Remote Sales Tax Case

The State and Local Legal Center on behalf of NCSL and other state and local organizations filed a U.S. Supreme Court amicus brief in one of the most important cases of the organizations' history: South Dakota v. Wayfair

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16
Please Mr. Postman: Are Americans Subsidizing Foreign Shipments?

Just off the holiday season, you’ve  probably been a beneficiary of insanely cheap shipping. Perhaps you ordered an item that arrived with foreign postmarks. If so, you likely paid shipping rates far lower than you would ever see at your local post office.

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12
Supreme Court to Decide Sales Tax Case

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

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About the NCSL Blog

This blog offers updates on the National Conference of State Legislatures' research and training, the latest on federalism and the state legislative institution, and posts about state legislators and legislative staff. The blog is edited by NCSL staff and written primarily by NCSL's experts on public policy and the state legislative institution.