-
The Motley Fool
http://www.fool.com/personal-finance/taxes/2014/08/16/the-5-states-with-no-sales-tax.aspx -
10 States With the Highest Sales Taxes, Katelyn Washington, February 18, 2025.
https://www.kiplinger.com/taxes/state-tax/603200/states-with-the-highest-sales-taxes -
Louisiana residents are paying the highest sales tax rate in the United States in 2024, Greg Hilburn, Shreveport Times.
-
Arizona Department of Revenue
https://web.archive.org/web/20170706224621/https://www.azdor.gov/Business/TransactionPrivilegeTax.aspx -
Carl Davis, Kelly Davis, Matthew Gardner, Robert S. McIntyre, Jeff McLynch, Alla Sapozhnikova, "Who Pays? A Distribution
http://itepnet.org/whopays3.pdf -
See, e.g., Wyoming Vendor Manual, Revenue.state.wy.us, page 4.
http://revenue.state.wy.us/PortalVBVS/uploads/Vendor%20Manual.pdf -
Hellerstein, Jerome R., and Hellerstein, Walter, State and Local Taxation: Cases and Materials, 2005, ISBN 978-0-314-153
-
For tables of information on state taxes, see, e.g., 2009 State Tax Handbook, CCH, ISBN 978-0-8080-1921-3, or later edit
http://www.tax.ny.gov/bus/st/stidx.htm -
Hellerstein, page 691; Hellerstein, 14.01.
-
See, e.g., Louisiana Publication 20165, quoting Louisiana R.S. 47:301(10) as providing that sales tax is due when the op
http://revenue.louisiana.gov/forms/publications/20165(6_10).pdf -
Barganier.net
https://web.archive.org/web/20171019004930/http://www.barganier.net/news/new-york-introduces-bill-gift-cards-and-sales-tax -
Sales of food in restaurants are generally taxable, while sales in grocery stores often are not. For example, Texas Pub
http://www.window.state.tx.us/taxinfo/taxpubs/tx96_280.pdf -
Window.state.tx.us
http://www.window.state.tx.us/taxinfo/taxpubs/tx94_124.html -
Hellerstein 13.10[2].
-
Texas and California courts have rejected exemptions for sales by religious organizations of their publications on the g
-
Tennessee Supreme Court, Broadacre Dairies, Inc. v. Evans, 246 S.W.2d 78 (1952).
-
Wyoming Vendor Manual, page 5.
-
See, e.g., Texas Publication 96-280 for reduction of sales price of groceries for coupons.
-
"How sales tax applies to discounts, coupons & promotions"
https://www.taxjar.com/blog/calculations/2021-12-sales-tax-discounts-coupons-promotions -
"How does sales tax work on discounted goods?"
https://quaderno.io/blog/sales-tax-discounted-goods/ -
See, e.g., Louisiana partial exemption for tangible personal property that is not an ingredient but is consumed in a man
http://revenue.louisiana.gov/forms/publications/R-1002(10_09).pdf -
TaxJar
https://blog.taxjar.com/states-grocery-items-tax-exempt/ -
States that tax only some food must distinguish between taxable and nontaxable goods, a distinction that is often diffic
-
See, e.g., New York Publication 880 Archived 2010-12-20 at the Wayback Machine for an incomplete list of taxable and exe
http://www.tax.ny.gov/pdf/publications/sales/pub880.pdf -
For example, in defining the term "baked goods," certain of which are exempt from sales tax, the Texas Administrative Co
http://info.sos.state.tx.us/pls/pub/readtac$ext.TacPage?sl=R&app=9&p_dir=&p_rloc=&p_tloc=&p_ploc=&pg=1&p_tac=&ti=34&pt=1&ch=3&rl=293 -
"Coupons and Food Stamps"
https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/coupons_and_food_stamps.htm -
Hellerstein, page 701.
-
See, e.g., examples in New York sales tax regulation 527.4.
-
Few states, however, tax customized software or computer programming services. Contrast legal treatment as a license of
-
See Navistar International Transportation Corporation v. State Board of Equalization, 8 Cal.4th 868 (Supreme Court of Ca
-
Hellerstein 14.02. This is done in the definition of "retail" sale in some states, such as New York, and by explicitly e
-
California and Georgia courts have reached opposite conclusions on this issue with respect to vehicles used as demonstra
-
Contrast Missouri's' nontaxability with Louisiana's and Washington's taxability of purchases of cellular phones to be gi
-
In Sta-Ru Corp. v. Mahin, 64 Ill. 2d 330, 356 NE2d 67 (1976), Illinois taxed purchases by restaurants of fast food cont
-
Hellerstein, 13.09.
-
But the ability of states to collect such tax may be limited. See, e.g., 41 USC 40116.
https://www.law.cornell.edu/uscode/text/49/40116- -
Hellerstein 12.04[1].
-
Hellerstein 12.08.
-
In this respect, a will drafted by an attorney or tax return prepared by an accountant have their value in the services
-
RJM Tax Exemption
https://rjmtaxexemption.com/post/navigating-sales-tax-nexus-thresholds-by-state/ -
See, e.g., Louisiana Publication 1001(10_03), page 5 regarding partial exemption for food for preparation and consumptio
http://revenue.louisiana.gov/forms/publications/1001(10_03).pdf -
Sale-tax.com
http://www.sale-tax.com/ -
Minnesota.publicradio.org
http://minnesota.publicradio.org/display/web/2012/03/07/daily-circuit-restaurant-tax -
"Sales and Use Tax Rates - Alabama Department of Revenue"
https://www.revenue.alabama.gov/sales-use/tax-rates/ -
www.revenue.alabama.gov
https://www.revenue.alabama.gov/ultraviewer/viewer/basic_viewer/index.html?form=2022/07/rates.pdf -
"Georgia SPLOST Special Purpose Local Option Sales Tax (SPLOST)"
http://www.gasplost.org/ -
Tax.idaho.gov
https://web.archive.org/web/20170525165056/https://tax.idaho.gov/reports/EPB00033_12-20-2013.pdf -
Iowa.gov
https://web.archive.org/web/20121118020619/http://www.iowa.gov/tax/educate/78516.html -
Kansas Department of Revenue
https://www.ksrevenue.gov/salesratechanges.html -
www.dor.ms.gov
https://www.dor.ms.gov/node/16081 -
www.dor.ms.gov
https://www.dor.ms.gov/business/sales-tax-frequently-asked-questions -
Alliance for Period Supplies
https://allianceforperiodsupplies.org/tampon-tax/ -
Nd.gov
http://www.nd.gov/tax/salesanduse -
Tax.ohio.gov
http://tax.ohio.gov/divisions/sales_and_use/index.stm -
Oklahoma Tax Commission
https://oklahoma.gov/tax/businesses/state-sales-tax-on-food-and-food-ingredients.html -
Oklahoma Tax Commission
https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2025/copo1Q25.pdf -
Revenue.alabama.gov
https://web.archive.org/web/20060812045147/http://www.revenue.alabama.gov/salestax/sales/index.cfm -
Revenue.alabama.gov
https://web.archive.org/web/20050923213507/http://www.revenue.alabama.gov/salestax/taxrates.txt -
"ADOR – Local Sales, Use, Lodgings, Rental Tax Rates"
https://web.archive.org/web/20111002143659/http://www.revenue.alabama.gov/salestax/Sales/index.cfm?Action=Detail -
"Birmingham Sales Tax Increase"
http://blog.al.com/spotnews/2008/01/birminghams_sales_tax_increase.html -
"The Sales Tax Code of the City of Birmingham"
https://web.archive.org/web/20101201145626/http://www.informationbirmingham.com/pdf/finance/Tax%2009/2009%20THE%20SALES%20TAX%20CODE.pdf -
"Flomaton Raises Sales Tax To 11% : NorthEscambia.com"
http://www.northescambia.com/2021/03/flomaton-raises-sales-tax-to-11 -
"Alaska Division of Community and Regional Affairs"
http://www.commerce.state.ak.us/dca/LOGON/tax/tax-sales.htm -
"Alaska Taxable 2008"
http://www.commerce.state.ak.us/dca/osa/pub/08Taxable.pdf -
"CCH Business Owner's Toolkit | Sales and Use Taxes in Alaska"
https://web.archive.org/web/20050914212031/http://www.toolkit.cch.com/text/P07_4539.asp -
"The City and Borough of Juneau Homepage"
https://web.archive.org/web/20090720202414/http://www.juneau.org/financeftp/taxinfo.php -
Azleg.state.az.us
http://www.azleg.state.az.us/FormatDocument.asp?inDoc=/ars/42/05008.htm&Title=42&DocType=ARS -
Azsos.gov
https://web.archive.org/web/20150228010744/http://www.azsos.gov/public_services/Table_of_Contents.htm -
Azleg.state.az.us
https://web.archive.org/web/20091126212724/http://www.azleg.gov/FormatDocument.asp?inDoc=/legtext/47leg/2r/laws/0354.htm -
Azdor.gov
http://www.azdor.gov -
Azleg.state.az.us
https://web.archive.org/web/20171019061027/https://www.azleg.gov/FormatDocument.asp?inDoc=/ars/42/05075.htm&Title=42&DocType=ARS -
"City of Phoenix Privilege License (Sales) Tax"
https://web.archive.org/web/20091229013433/http://phoenix.gov/PLT/retail.pdf -
"Ariz. forms will require online shopping tax tally - US news - msnbc.com"
https://web.archive.org/web/20110713143118/http://www.msnbc.msn.com/id/43659238/ns/us_news -
Forbes.com
https://www.forbes.com/sites/williampbarrett/2012/02/02/average-u-s-sales-tax-rate-drops-a-little/ -
Forbes.com
https://web.archive.org/web/20120205035902/http://www.forbes.com/pictures/mjf45flhe/1-tuba-city-and-part-of-coconino-county-arizona/ -
"LIST OF CITIES AND COUNTIES WITH LOCAL SALES AND USE TAX"
https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/city-and-county-sales-use-tax-rates/ -
"DFA | Office of Excise Tax Administration | Sales and Use Tax"
https://web.archive.org/web/20050428123038/http://www.arkansas.gov/dfa/excise_tax_v2/et_su_rates_state.html -
"State and Local Sales Tax Rates in 2017"
https://web.archive.org/web/20180829082342/https://taxfoundation.org/state-and-local-sales-tax-rates-in-2017/ -
cdtfa.ca.gov
http://cdtfa.ca.gov/taxes-and-fees/rates.aspx -
"Article 7. Specific Kinds of Property and Exemptions Generally"
https://web.archive.org/web/20181107031840/http://www.boe.ca.gov/lawguides/business/current/btlg/vol1/sutr/sales-and-use-tax-regulations-art7-all.html -
"Article 8. Food Products"
https://web.archive.org/web/20181101085150/http://www.boe.ca.gov/lawguides/business/current/btlg/vol1/sutr/sales-and-use-tax-regulations-art8-all.html -
"Colorado Sales/Use Tax Rates"
https://web.archive.org/web/20111027060047/http://www.colorado.gov/cms/forms/dor-tax/dr1002.pdf -
"Denver Combined Tax Rates"
https://web.archive.org/web/20120321175827/http://www.denvergov.org/Portals/571/documents/Denver%20Combined%20Tax%20Rates.pdf -
"Chapter 219 – Sales & Use Taxes – General Statutes of Connecticut"
https://web.archive.org/web/20090413155810/http://www.cga.ct.gov/2009/pub/chap219.htm -
Ct.gov
https://portal.ct.gov/DRS/Sales-Tax/Exemptions-from-Sales-and-Use-Taxes -
SN 93(7) 1993 Legislation Affecting the Sales and Use Taxes, the Tourism Fund Surcharge and the Tire Fee, State of Conne
https://portal.ct.gov/DRS/Publications/Special-Notices/1993/SN-93-7 -
"Tax Rates and Revenues, Sales and Use Taxes, Alcoholic Beverage Taxes and Tobacco Taxes"
https://cfo.dc.gov/page/tax-rates-and-revenues-sales-and-use-taxes-alcoholic-beverage-taxes-and-tobacco-taxes -
"Office of the Chief Financial Officer: Sales and Use Taxes"
https://web.archive.org/web/20100119031350/http://cfo.dc.gov/cfo/cwp/view,A,1324,Q,612629.asp -
"Office of Tax and Revenue: Sales Tax Holiday"
https://web.archive.org/web/20070911222530/http://otr.cfo.dc.gov/otr/cwp/view,A,1329,Q,633881,otrNav_gid,1679,otrNav,%7C33288%7C.asp -
"Skip the Bag, Save the River"
http://green.dc.gov/bags -
Dor.myflorida.com
https://web.archive.org/web/20061027034257/http://dor.myflorida.com/dor/taxes/sales_tax.html -
"Is Labor Subject to Sales Tax in Florida?"
https://www.floridasalestax.com/florida-tax-law-blog/2019/july/is-labor-subject-to-sales-tax-in-florida -
SalesAndUseTax.com
http://www.salesandusetax.com/sales-tax-exemptions/florida-sales-tax-exemptions/ -
Leg.state.fl.us
http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=0100-0199/0125/Sections/0125.0104.html -
Dor.myflorida.com
https://web.archive.org/web/20150424183333/http://dor.myflorida.com/Forms_library/current/gt800005.pdf -
Dor.myflorida.com
https://web.archive.org/web/20150501023048/http://dor.myflorida.com/Forms_library/current/gt800034.pdf -
"Archived copy"
https://web.archive.org/web/20130525040755/https://etax.dor.ga.gov/salestax/salestaxrates/LGS_2012_Jul_Rate_Chart_Historical.pdf -
"Georgia Department of Revenue"
https://web.archive.org/web/20111203092040/https://etax.dor.ga.gov/salestax/atlantamunitax.aspx -
Dor.georgia.gov
https://web.archive.org/web/20151223113226/http://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/document/LGS/Distributions/LGS_2016_Jan_Rate_Chart.pdf -
"Archived copy"
https://web.archive.org/web/20120905015156/https://etax.dor.ga.gov/salestax/bulletins/5-1-12_Sales_Tax_Holiday_IB_05_02_2012.pdf -
Salesandusetax.com
http://www.salesandusetax.com/sales-tax-exemptions/georgia-sales-tax-exemptions/ -
Guamtax.com
https://www.guamtax.com/info/structure.html -
Investguam.com
http://www.investguam.com/index.php?pg=tax_system -
"An Introduction to the General Excise Tax"
https://web.archive.org/web/20061216023735/http://www.hawaii.gov/tax/brochures/ge_bro.pdf -
Department of Taxation
https://web.archive.org/web/20110901014452/http://state.hi.us/tax/2010/g6a.pdf -
"To Tax or Not to Tax Sale of Food and Medicine"
https://uhero.hawaii.edu/blog-to-tax-or-not-to-tax-sale-of-food-and-medicine/ -
"Sales / use tax"
http://tax.idaho.gov/i-1023.cfm -
Tax.illinois.gov
https://web.archive.org/web/20171010230522/http://tax.illinois.gov/Publications/Pubs/Pub-113.pdf -
Revenue.state.il.us
http://www.revenue.state.il.us/Publications/Bulletins/2013/FY-2013-15.pdf -
Revenue.state.il.us
https://www.revenue.state.il.us/app/trii/ -
"Use Tax & Cigarette Use Tax"
https://web.archive.org/web/20081207031809/http://iltax.com/Individuals/usetax.htm -
Iltax.com
http://iltax.com/LegalInformation/regs/part130/130-310.pdf -
"Which States Tax Prescription and Over-The-Counter Medicine?"
https://salestaxhelp.com/states-tax-prescription-counter-medicine -
New York Daily News
https://www.nydailynews.com/life-style/illinois-state-eliminate-tampon-tax-article-1.2758527 -
Salestaxchicago.com
http://www.salestaxchicago.com/ -
Articles.chicagotribune.com
https://www.chicagotribune.com/2010/07/01/cook-county-shaves-its-sales-tax/ -
Washington Times
http://www.washingtontimes.com/news/2015/jan/19/new-rules-help-illinois-collect-out-of-state-sales -
Tax Foundation
https://taxfoundation.org/state/indiana/ -
State.ia.us
https://web.archive.org/web/20140811114740/http://www.state.ia.us/tax/locgov/locgovLOST.html -
Iowa.gov
http://www.iowa.gov/tax/educate/78524.html -
"Kansas Department of Revenue"
https://www.ksrevenue.gov/pub1223.html -
"Pharmacies & Drug Stores"
https://ksrevenue.gov/factsheets/fspharmacy.pdf -
"Kansas Department of Revenue"
https://www.ksrevenue.gov/factsheets/fsoptometrists.pdf#search=Prescription%20drug%20sales%20tax -
"Kansas Department of Revenue - Publication 1700: All city, county and special jurisdiction tax rates as of April 1, 2023"
https://ksrevenue.org/pdf/pub17000423.xls -
Louisiana Department of Revenue
https://revenue.louisiana.gov/SalesTax/GeneralSalesAndUseTax -
Laota.com
https://web.archive.org/web/20071221054747/http://www.laota.com/pta.htm -
Laota.com
http://www.laota.com/index.php?option=com_content&view=article&id=13&Itemid=23 -
Laota.com
http://www.laota.com/index.php?option=com_content&view=article&id=46&Itemid=56 -
"SALES, FUEL & SPECIAL TAX DIVISION GENERAL INFORMATION BULLETIN"
https://web.archive.org/web/20131012004918/http://www.maine.gov/revenue/salesuse/CURR_GIB.PDF -
Maine.gov
https://web.archive.org/web/20171022032022/http://www.maine.gov/revenue/salesuse/reference-03.htm -
Maine Legislature
https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP0986&item=1&snum=130 -
Individuals.marylandtaxes.com
http://individuals.marylandtaxes.com/usetax/medical.asp -
Business.marylandtaxes.com
http://business.marylandtaxes.com/taxinfo/salesanduse/salesoffood/default.asp -
Business.marylandtaxes.com
http://business.marylandtaxes.com/taxinfo/salesanduse/repairexemption/default.asp -
Montgomerycountymd.gov
http://www.montgomerycountymd.gov/bag/ -
Mass.gov
http://www.mass.gov/dor/individuals/taxpayer-help-and-resources/tax-guides/salesuse-tax-guide.html -
Michigan.gov
http://www.michigan.gov/taxes/0,1607,7-238-43529-155460--,00.html -
Legislature.mi.gov
http://www.legislature.mi.gov/(S(kiy4gh55u2hflsezypx3y545))/mileg.aspx?page=GetObject&objectname=mcl-205-54a -
Michigan Legislature
https://www.legislature.mi.gov/documents/2021-2022/publicact/htm/2021-PA-0108.htm -
"Outdoors, arts amendment passes"
https://web.archive.org/web/20250125190139/https://www.startribune.com/politics/state/33873884.html?elr=KArks8c7PaP3E77K_3c::D3aDhUec7PaP3E77K_0c::D3aDhUiD3aPc:_Yyc:aUU -
House.leg.state.mn.us
https://web.archive.org/web/20120923075416/http://www.house.leg.state.mn.us/hrd/issinfo/ssmstb.htm#2 -
"Mankota, Minnesota: Half-percent sales tax"
https://web.archive.org/web/20190814032030/https://www.mankatomn.gov/government/service-areas/finance/half-percent-sales-tax -
"Local Option Transportation Sales & Use Tax"
http://www.blueearthcountymn.gov/1170/Local-Option-Transportation-Sales-Use-Ta -
www.startribune.com
http://www.startribune.com/four-metro-cities-to-adopt-local-sales-tax/513119912/ -
Moga.mo.gov
https://web.archive.org/web/20140823194417/http://www.moga.mo.gov/statutes/c100-199/1440000020.htm -
Moga.mo.gov
https://web.archive.org/web/20120305233725/http://www.moga.mo.gov/statutes/C100-199/1440000610.HTM -
Moga.mo.gov
https://web.archive.org/web/20130907074731/http://www.moga.mo.gov/statutes/C000-099/0320000087.HTM -
Dor.mo.gov
http://dor.mo.gov/business/sales/rates/ -
Moga.mo.gov
https://web.archive.org/web/20150910140911/http://www.moga.mo.gov/statutes/c100-199/1440000014.htm -
Moga.mo.gov
https://web.archive.org/web/20150917042414/http://www.moga.mo.gov/statutes/c100-199/1440000030.htm -
Moga.mo.gov
https://web.archive.org/web/20140704073608/http://www.moga.mo.gov/statutes/C100-199/1440000011.HTM -
"Archived copy"
https://web.archive.org/web/20100528224352/http://www.courts.mo.gov/file.jsp?id=33029 -
Moga.mo.gov
https://web.archive.org/web/20120305233803/http://www.moga.mo.gov/statutes/C100-199/1440000140.HTM -
"New Local Option Sales and Use Tax Rates - July 1, 2006"
https://web.archive.org/web/20060808205315/http://www.revenue.state.ne.us/question/newsales.htm -
County Map of Nevada
https://tax.nv.gov/uploadedFiles/taxnvgov/Content/TaxLibrary/SalesTaxMap1(1).pdf -
COMPONENTS OF SALES AND USE TAX RATES
https://tax.nv.gov/uploadedFiles/taxnvgov/Content/TaxLibrary/Components%20of%20Sales%20and%20Use%20Tax%20Rates.pdf -
"Clark County, NV"
https://www.clarkcountynv.gov/business/doing_business_with_clark_county/divisions/business_license_billing___payments/forms.php -
TRANSIENT LODGING ESTABLISHMENT ROOM TAX INSTRUCTIONS & GUIDELINES
https://files.lasvegasnevada.gov/business-licensing/RoomTaxPacket.pdf -
REPORT OF TAXES COLLECTED ON ROOM RENTALS
https://www.cityofhenderson.com/home/showpublisheddocument/4039/637472702022470000 -
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http://www.nh.gov/revenue/faq/gti-rev.htm -
gencourt.state.nh.us
https://gencourt.state.nh.us/rsa/html/v/83-e/83-e-mrg.htm -
"NJ Division of Taxation - Important Information about the Ending of the Pennsylvania Reciprocal Agreement"
https://web.archive.org/web/20170103094129/http://www.state.nj.us/treasury/taxation/su-change.shtml -
State.nj.us
http://www.state.nj.us/treasury/taxation/pdf/pubs/sales/su4.pdf -
www.state.nj.us
https://www.state.nj.us/treasury/taxation/acluxury_over.shtml -
State.nj.us
http://www.state.nj.us/njbusiness/financing/uez/ -
www.state.nj.us
http://www.state.nj.us/treasury/taxation/su.shtml -
"Gross Receipts Tax"
https://web.archive.org/web/20111030082936/http://www.tax.newmexico.gov/ALL-TAXES/Pages/Gross-Receipts-Tax.aspx -
"Archived copy"
https://web.archive.org/web/20111027013820/http://www.tax.newmexico.gov/SiteCollectionDocuments/Publications/FYI-Publications/FYI-105__GROSS%20RECEIPTS%20and%20COMPENSATING%20TAXES%20-%20AN%20OVERVIEW%202009.pdf -
Nystax.gov
https://web.archive.org/web/20100925054039/http://www.nystax.gov/sbc/sales_tax_clothing_exemption.htm -
Bcnys.org
https://web.archive.org/web/20130515151806/http://www.bcnys.org/inside/budget/2010/SummaryBusinessProvisions-S6610A9710.htm -
ncdor.gov
https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates-other-information/sales-and-use-tax-rates-effective-october-1-2022-0 -
Wakegov.com
http://www.wakegov.com/tax/business/preparedfood/pages/default.aspx -
ncdor.gov
https://www.ncdor.gov/taxes-forms/motor-fuels-tax/motor-fuels-tax-rates -
www.tax.nd.gov
https://www.tax.nd.gov/business/sales-and-use-tax -
"Welcome to the Ohio Department of Taxation"
https://web.archive.org/web/20090305022116/http://tax.ohio.gov/faqs/Sales/sales.stm -
Tax.ohio.gov
http://www.tax.ohio.gov/divisions/tax_analysis/tax_data_series/sales_and_use/documents/salestaxmapcolor.pdf -
Sale-tax.com
http://www.sale-tax.com/Oklahoma -
Ashland.or.us
http://www.ashland.or.us/Page.asp?NavID=9180 -
"State of Oregon: Department of Revenue: Business Taxes"
https://web.archive.org/web/20150519024959/http://www.oregon.gov/dor/BUS/pages/index.aspx -
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Public Finance
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History and Economic Impact
https://web.archive.org/web/20110430075856/http://cber.bus.utk.edu/staff/mnmecon338/foxipt.pdf
