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States should ensure that facility-specific survey results and other information regarding quality are made available to the public in a timely manner.

Due to their regressive nature, raising state and local sales taxes should not be the first choice for increasing tax revenues. 

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

Exemptions from state retail sales taxes should be narrowly designed to reduce their regressive nature and avoid pyramiding. 

TIF projects should only be used when evidence shows that: 

Taxation is the primary way governments fund essential programs and services. The following principles support this goal while also ensuring equity in how revenues are raised.