General Research & Analysis

• Links to articles referenced in Ray Langenberg’s “Determining the Tax Base”
  • Young Ran (Christine) Kim & Darien Shanske, State Digital Services Taxes: A Good and Permissible Idea
    (Despite What You Might Have Heard), 98 Notre Dame Law Review 741 (2022).
    Available at: https://larc.cardozo.yu.edu/faculty-articles/541
  • Tax Foundation Fiscal Fact No. 563, Oct. 2017, “Sales Tax Base Broadening: Right-Sizing a State Sales Tax”
  • Agrawal, David R.; Fox, William F. (2020): Taxing Goods and Services in a Digital Era, CESifo Working Paper, No. 8708, Center for Economic Studies and Ifo Institute (CESifo), Munich,
• Video from July 25, 2023 Uniformity Committee Panel and Discussion of Tax on Business Inputs (links to Vimeo)
  • State Digital Services Taxes (Frieden and Lindholm)
  • Down the Rabbit Hole (Frieden, Nicely, and Nair)
  • Effect on State Revenue (Texas) (PDF)
  • ITEP Slides (Ettlinger) (PDF)
• Video from June 1 meeting of Project Workgroup – Research update from MTC Counsel Jonathan White on state treatment of digital products (links to Vimeo)
  • Digital products state research (Excel)
  • Digital products state research (PowerPoint slides)
  • Written summary of research update on state treatment of digital products
• Video – Streamlined Sales Tax on Digital Products – Craig Johnson (Streamlined), Tim Jennrich (Washington), and Deborah Bierbaum (Multistate Associates), presenting at MTC’s Uniformity Committee meeting, April 25, 2023. (links to Vimeo)
• Article by Adam Thimmesch, “The Scope of Digital Sales Tax Reform,” Tax Analysts, Tax Notes State, March 27, 2023.
• Article by Natalia Garrett and Grant Nülle, “Digital Goods and Services: How States Define, Tax, and Exempt These Items,”  Tax Analysts, Tax Notes State, May 18, 2020.
• Slides of Natalia Garrett – Digital Goods: How States Define, Tax and/or Exempt
• Louisiana Research – Digital Products (2021) – State Chart and State Breakdown
• National Tax Association Paper (Hecht – 2014) – Sourcing of Digital Goods and Services for Sales Tax – The Evolution of a Federal Legislative Proposal
• Report to the MTC Uniformity Committee (Hamer – 2019) – Sourcing Digital Goods and Services
• Avalara – State-by-state guide to the taxability of digital products – Gail Cole, Dec. 4, 2020
• Presentation to the Arizona State Legislature – Ad Hoc Joint Committee on the Tax Treatment of Digital Goods and Services – Tax Treatment of Digital Goods and Services: Overview and Cross-State Comparison – 2017
• Center on Budget Policy and Priorities (Mazerov – 2012) – States Should Embrace 21st Century Economy by Extending Sales Taxes to Digital Goods and Services
• New York City Independent Budget Office – Fiscal Brief (2015) – To Tax or Not To Tax the New Economy: Digital Goods and Sales Tax in New York
• SSTP: Out of the Great Swamp, But Whither? A Plea to Rationalize the State Sales Tax – Charles E. McLure (2002)
• “Sales Taxation of Electronic Commerce: What John Due Knew All Along,” Charles E. McLure and Walter A. Hellerstein, Proceedings Annual Conf. on Taxation of the Nat’l Tax Assoc., Vol 93 (2000), pp 216-222.
• “Digital Taxation Around the World,” Daniel Bunn, Elke Asen, Cristina and Enache, Tax Foundation (2020)
• “The Current State of Sales Tax on Digital Products,” Joyce Beebe, Ph.D., Rice University’s Baker Institute for Public Policy, Aug. 7, 2019.
• Presentation on the Taxation of Digital Products – SEATA – 2020 – Steven Kranz, Douglas, Lindholm, Nancy Prosser
• “A Global Perspective on U.S. State Sales Tax Systems as a Revenue Source: Inefficient, Ineffective, and Obsolete.” by Karl Frieden and Douglas Lindholm, Council On State Taxation, November, 2021

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