Georgetown Law
Georgetown Law Library

Tax Research - State and Local

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

Secondary Sources

Treatises

  • Jerome R. Hellerstein & Walter Hellerstein, State Taxation, (3d ed. 1998) (library ceased updating in 2008, current on Westlaw WGL-STATE) (KF6750 .H44 1998)
    • Two-volume treatise on state and local taxation. Volume I examines laws relating to corporate income and franchise taxation. Volume II discusses sales and use taxes, personal income taxes, and estate taxes.
  • Tax Management Multistate Tax Portfolios, BNA. [KF6750.A6 T272] and electronically.
    • A multi-volume compilation of portfolios on corporate income taxes, business entities and transactions, business credits and incentives, compensation and benefits, personal income taxes and other additional topics.
  • State Tax Guide: All States, CCH. [KF6750.A6 C66 1980]
    • This title was cancelled in print in December 2008, so no longer current for new statutes. This handy reference provides charts for easy determination of the taxes levied in every state. Summarizes state statutes. Also available electronically through CCH Intelliconnect.
  • All States Tax Guide, RIA. [KF6750.A6 A4 1960]
    • This service contains summaries of all taxes levied in each state, and includes citations to primary resources. Also available electronically through Checkpoint, RIA.
  • State Tax Handbook, CCH. [KF6750 .C65]
    • This quick reference guide provides overviews of the taxation schemes of each state and the District of Columbia

Journals

  • State Tax Notes, Tax Analysts (1991 - ) (published weekly) [KF6750.A15 S75] and electronically on Tax Analysts (1991 - )
  • State Tax Review, CCH (1992 - 2009) [KF6750.A15 S77] and electronically (1993 - )
  • The Journal of Multistate Taxation, Warren, Gorham & Lamont (1991 - 1998) [K10. O5925], which is continued by The Journal of Multistate Taxation and Incentives
  • The Journal of Multistate Taxation and Incentives, RIA (1999 - 2010) [K10 .O5925] and electronically (1991 - ) on RIA Checkpoint
  • The Journal of State Taxation, (1984 - 2009) [K10 .O71] and electronically (1982 - )

The following journals do not specialize in state tax law, but nonetheless may be useful resources.

News & Current Awareness

  • State Tax Today , Tax Analysts. Available on Tax Analysts (1987 - )


    • Tax Management Weekly State Tax Report
    • Sales & Use Monitor
    • E-Commerce Tax Report
    • Green Incentives Monitor
    • Daily Tax Report
  • Awareness Materials on RIA Checkpoint (under State & Local -> search other state products):
    • Journal of Multistate Taxation & Incentives
    • State Legislative Highlights
    • State proposed legislation
  • Tax Prof Blog

Study Aids

  • M. David Gelfand, Joel A. Mintz & Peter W. Salsich, Jr., State and Local Taxation and Finance in a Nutshell, (3d ed. 2007) (KF6720.Z9 G45 2007)
  • West's Tax Law Dictionary. [KF6287 .S65 1993]