Tax Policy Center

US Supreme Court

: TaxVox
The brilliant Tax Notes columnist Marty Sullivan once summarized one of the great dilemmas in taxation: “It’s simply impossible to put a precise geographical subscript...
July 9, 2018C. Eugene Steuerle
State and Local Issues: TaxVox
The US Supreme Court has given states broad authority to require online and other remote sellers to collect sales taxes. And it has largely ended...
June 21, 2018Howard Gleckman
: TaxVox
Will some private schools lose their tax-exempt status? If religious schools that ban same-sex relationships want to continue to do so, they might have to start paying taxes . If the US Supreme Court rules this month that same-sex marriage is a constitutional right, the IRS could conclude that
June 25, 2015Renu Zaretsky
State and Local Issues: TaxVox
In a 5-4 decision, the U.S. Supreme Court ruled today that a Maryland law is unconstitutional because it allows residents only a partial tax credit for out-of-state income that is taxed in other states. The decision not only invalidates the Maryland law but may also limit similar taxes in New York
May 18, 2015Howard Gleckman