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States and localities should include services in the taxable base to reduce regressivity

Exemptions from state retail sales taxes should be narrowly designed to reduce their regressive

Goods sold over the internet and through catalogs should be subject to the same sales tax treatment as goods sold by local brick-and-mortar retailers.

The mainstay of local taxation is the tax on real estate, known as the property tax. It is used to fund an array of state and local services, most notably public schools.

States should adequately fund and broaden their methods of financing public education.

States should generally avoid arbitrary limitations on property taxes.

To ensure equity in property taxation, assessors should use fair-market value as the starting point for determining property values.

Property tax relief should be equitable, cost-effective, and targeted to homeowners with low and moderate incomes burdened by their property tax bill.

Prior to finalizing annual budget decisions, localities should inform taxpayers of the property tax rate required to maintain revenues at the same level as the

The primary sources of government revenue are income, sales, and property taxes.