LibGuides: State Tax Research: Secondary Sources

News and Articles

The following resources are useful for keeping up-to-date on emerging state and local tax issues as well as finding in-depth treatments of narrow isssues.

Bloomberg's Daily Tax Report (state)
A continuous stream of state tax news. With a Bloomberg law login, you can receive updates via e-mail.

State Tax Today This link opens in a new window
Tax Analysts requires a user to register and create a login to view their content. Once you have a login, you can access content on state taxes and other tax related issues. TaxAnalysts' mission statement is: 'To shed light on tax policy and administration through aggressive, unbiased reporting and informed commentary from the leaders in the field. And they are a heavily utilized resource in tax practice.
You must create your own username and password for this site. Enter your UIUC email when prompted then click 'register'.

Lexology
Collection of law firm memos on a variety of topics. There is a newsletter and RSS feed customizable by topic, keyword and jurisdiction.

HeinOnline This link opens in a new window
As well as having a comprehensive database of law reviews Hein also has a library of bar journals from states, citites and associations. These journals often contains state specific information on a variety of issues including tax law.

The following databases will have a good collection of primary law, Constitutions, statutes, regulations, and agency and court decisions. The amount of information available for each state will vary.

Bloomberg State Tax Center
Bloomberg will have primary law for all state including, Constitutions, statutes, administrative rule, agency decisions and court cases. It also has explanatory content.

Cheetah State & Local Tax
Contains the tax laws for each state include tax reporters, state law comparisons and compliance guidance.

RIA Checkpoint This link opens in a new window
Checkpoint has a state tax law library that includes current and pending legislation as well as news and regulations.

Westlaw Precision This link opens in a new window
As one might expect, WestlawNext also contains primary tax law and commentary for the 50 states plus district of Columbia
This subscription is available by login and password and limited to College of Law students and Faculty.
Lexis+ This link opens in a new window
As does Lexis Advance
This subscription is available by login and password and limited to College of Law students and Faculty.

50 State Surveys

A great way to begin researching tax schemes across several states are 50 state surveys. These surveys appear in several database on a variety of tax issues including:

It is important to remember though that all such surveys should reference the specific state statutes it discusses and that you should independently verify the accuracy of these references before relying upon them.

Westlaw Precision This link opens in a new window
Type 50 State Surveys - Tax into the search bar for that content page.
This subscription is available by login and password and limited to College of Law students and Faculty.
VitalLaw This link opens in a new window
Review the Multistate Resources on Cheetah's State and Local Tax page for summaries of state tax issues and comparison charts on a few topics.

Bloomberg Law This link opens in a new window
On Bloomberg's State Tax Page, there is a box entitled 'Chart builders' that will let you compare jurisdictions on several tax topics.
This subscription is available by login and password and limited to College of Law students and Faculty. To obtain login credentials, go to https://profile.bna.com/bloomberglaw-activate/ Limited access is also available on-campus.

Word Cloud created from Illinois Dept. of Revenue Website

Word Cloud created from Indiana Dept. of Revenue Website