Current Patterns and Trends in State and Local Intangibles Taxation (original) (raw)

National Tax Journal, 1990

Abstract

This paper presents findings from the first broad survey of intangibles taxation in a quarter-century. It provides more consistent information on intangibles taxation and more complete revenue data than previously existed. Almost all recent substantial changes continue the long-term decline of intangibles taxation. Twenty-two states still have some intangibles taxation, but in only five does it account for more than one percent of state and local taxes. Three states, however, recently expanded their intangibles taxes; others had 1990 legislative proposals to do so, and still others may consider this flawed source to help close budgetary gaps.

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