Analysis

Top State And Local Tax Policies Of 2020: Midyear Report

Law360 (July 6, 2020, 6:02 PM EDT) -- The unexpected displacement of workforces by the COVID-19 pandemic, the acceleration of taxation of the digital world and continued post-Wayfair adaptation were just some of the state and local tax trends in the first half of the year.

Many state and local governments, which just a year ago saw strong tax receipts and anticipated a second straight year of surpluses, saw their budgets devastated this year by efforts to stop the spread of the novel coronavirus, which causes the respiratory illness COVID-19. Vast swaths of employees began working away from their offices, and buying habits of consumers changed on a drastic...

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