The ITEP Guide to State & Local Taxes
Other Revenues
How Do Legal Fines and Fees Work?
State and local governments collect billions each year from legal fines and fees tied to criminal justice and regulatory violations. Learn how fines and fees work, why governments rely on them, and why heavy reliance can worsen economic and racial inequality.
How Do States Tax Cannabis?
States tax cannabis using sales taxes and special excise taxes based on price, weight, or potency. Learn how these taxes raise revenue and shape cannabis policy.
Institute on Taxation
and Economic Policy
ITEP is a non-profit, non-partisan tax policy organization. We conduct rigorous analyses of tax and economic proposals and provide data-driven recommendations to shape equitable and sustainable tax systems.
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