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Georgetown Law Library

Tax Research - State and Local Guide

This guide serves as a starting point for conducting research in state tax laws.

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Loose-Leaf Services and Specialized Databases

When conducting tax research, it is often easier to work with specialized tax loose-leaf services and databases than with more general legal databases. This is particularly true when researching state tax issues because state tax statutes may be located in various places throughout a state's code and because there is no uniformity between the ways different states handle tax administration and regulation. In addition, these specialized tax resources provide invaluable editorial content, annotations, and explanations, which are not available in the more general databases.

Georgetown subscribes to the following specialized state tax loose-leaf services and databases.

  • VitalLaw (formerly Cheetah)
    CCH's state tax reporters offer the full text of state and local tax statutes, regulations, rulings, releases, court decisions, attorney general opinions, guides, and quick answer charts on multiple tax topics. 
    • State Tax Guide
      This service features tax-based research for all 50 states and the District of Columbia. Includes case annotations and the full text of laws, regulations, court decisions and other administrative decisions.
    • Multistate Corporate Tax Guide
      This service features corporate income-based research for all 50 states and the District of Columbia. Includes case annotations and the full text of laws, regulations, court decisions and other administrative decisions. 
  • Bloomberg Law
    Bloomberg Law offers practitioners' resources organized by topic and by jurisdiction.
    • Bloomberg Law State Tax Portfolios
      Bloomberg Law Portfolios are focus on analyses, but they also offer discussions of legal principles and reviews of primary sources and historical developments.  State tax portfolios are arranged and introduced by topic and by state.
    • Green Incentives Navigator
      Search environment-related tax law resources by jurisdiction and by topic.
    • Chart Builders
      Tool for collecting and comparing materials on specific legal issues.  Tax Charts (including "State Tax" and "50-State Overview" options for multiple tax law topics) is at the bottom of the right-hand column.
  • Lexis Tax: State & Local
    • This service features tax-based research for all 50 states, the District of Columbia, and U.S. territories, both individually and in multistate format. It also features a practical guidance section, reference links to tax-related practice materials in accounting, compensation, and estates law, and a specific feature on Coronavirus tax relief.
  • Checkpoint
    • To search, select the Search tab, then in the "Practice Area" pulldown menu choose "State"
    • To browse, select the Table of Contents tab, then choose "State Tax Library"
You may create a user ID for customized features like alerts, folders, and saving documents or searches. Register at the Checkpoint registration page using your Georgetown Law email. IDs expire on July 31 and December 31 each year. Re-registration is required.

  • Tax Notes
    • To search, before using the provided search box, select "Tax Notes State" or "Tax Notes Today State" from the Publications menu, or select a state from the Jurisdictions menu.
    • To browse, select "Tax Topics" from the toolbar at the top of the page and then select a jurisdiction from the right column.
    • To view state tax codes and regulations, court documents, or legislative documents, select "Tax Notes Research" under Research Tools from the Publications menu. (Some content is freely available even without a subscription.)
You may create a user ID at the Tax Notes registration page.  From the Tax Notes “Sign In” page, enter your Georgetown Law email and click “Next.” On the next page, click “Register Here.”

  • State and Local Tax Service (KF6750.A6 S7)
    • Provides coverage of state and local taxes for all fifty-one jurisdictions. Contains state and local laws, regulations, cases, rulings, selected forms, editorial explanations, court annotations and agency decisions. Print subscription was cancelled in 2007. Contains the full-text of all state supreme and appellate court tax cases 1950-2007; attorney general opinions; primary and secondary rulings 1988-2007; state administrative cases 1980-2007; and federal court cases dealing with state issues 1860-2007.