Institute on Taxation and Economic Policy

ITEP Guide to State & Local Taxes

The ITEP Guide to State & Local Taxes offers citizens, advocates, journalists, and policymakers a detailed primer on state and local tax policy.

The guide explains a wide range of tax concepts and specific levies that states and localities use to fund public services – all in an easy-to-understand and accessible way.

Learn more about the three main sources of revenue (income, property, and sales) and the major principles that shape tax codes and discussions.

Tax Principles

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Income & Profits

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Property & Wealth

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Sales & Use

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Other Revenues

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Glossary

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Contributors

Sarah Austin
Sarah Austin
Senior Analyst
Eli Byerly-Duke
Eli Byerly-Duke
State Analyst
Kamolika Das
Kamolika Das
Local Policy Director
Marco Guzman
Marco Guzman
Senior Analyst
Rita Jefferson
Rita Jefferson
Local Analyst
Nick Johnson
Nick Johnson
Senior Fellow
Brakeyshia Samms
Brakeyshia Samms
Senior Analyst
Miles Trinidad
Miles Trinidad
State Analyst
Karen Sandstrom
Karen Sandstrom
Illustrator
Ben Coll
Ben Coll
Developer