State and Local Articles

State Tax on Digital Services and Data: Who Pays?

Tram Le and Judy Vorndran look at states following Maryland’s lead on digital services and how they have proposed versions of a new tax on digital advertising or data. How would those taxes work? What new taxes are already law, and which may eventually be enacted? And...

Troubling State of State Tax and Cannabis

While the jurisdictional boundaries for marijuana sales are likely to collapse at some point in the future, what we have now in tax treatment is disjointed and challenging. By Alexander Korzhen and Tram Le https://youtu.be/gw8XH7t0w6o While...

Colorado ranks 20th on The Tax Foundation 2022 Index

Colorado holds steady at the 20th spot on the Tax Foundation's 2022 State Business Tax Climate Index. There's been no movement in ranking from 2021 despite simplification efforts underway. Read more on how states compare. By TaxOps   Colorado, despite efforts to...

Is there any such thing as a self-operating machine?

Technology can’t fix the underlying problems of self-operating machines, so look to independent thinkers to tackle those issues that technology alone cannot. By Judy Vorndran   The promise of technology that launches fully autonomous cars isn’t all that it’s...