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Tennessee

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Multi-State Information that Includes Tennessee

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Tennessee-specific information

Studies and Reports

2012 State Business Tax Climate Index, by Mark Robyn, January 25, 2012
States Vary Widely in Number of Taxpayers Deducting State or Local Sales Taxes, by Nick Kasprak, January 11, 2012
Overreaching on Obesity: Governments Consider New Taxes on Soda and Candy, by Scott Drenkard, October 31, 2011
Unemployment Insurance Taxes: Options for Program Design and Insolvent Trust Funds, by Joseph Henchman, October 17, 2011
Ranking State and Local Sales Taxes, by Scott Drenkard, September 22, 2011
Local Income Taxes: City- and County-Level Income and Wage Taxes Continue to Wane, by Joseph Henchman and Jason Sapia, August 31, 2011
Sales Tax Holidays: Politically Expedient but Poor Tax Policy, by Mark Robyn, Micah Cohen and Joseph Henchman, July 28, 2011
More States Abandon Film Tax Incentives as Programs’ Ineffectiveness Becomes More Apparent, by Joseph Henchman, June 2, 2011
New York, New Jersey Lead Nation in Property Tax Burden, by Nick Kasprak, May 17, 2011
Nation Works until 11:13 AM to Pay All Taxes, Lunchtime to Pay off the Deficit: 2011’s Tax Bite in the Eight-Hour Day , by Kail Padgitt and Alicia Hansen, May 5, 2011
Census Bureau Releases 2010 State Tax Collection Data, by Mark Robyn, April 5, 2011
Tax Freedom Day® Arrives on April 12, by Kail Padgitt, March 30, 2011
Rising Gasoline Prices Benefit a Few States, by Alex Wood-Doughty, Sarah Hyon and Kail Padgitt, March 22, 2011
State-Local Tax Burdens Fall in 2009 as Tax Revenues Shrink Faster than Income, by Mark Robyn and Gerald Prante, February 23, 2011
States Target Cell Phones for Stealth, Burdensome Taxes, by Joseph Henchman, February 18, 2011
Ranking State and Local Sales Taxes, by Kail Padgitt, February 3, 2011
Illinois Corporate Tax Hike Inches U.S. Closer to #1 Ranking Globally, by Scott A. Hodge, January 14, 2011
State Tax Changes During 2010, by Joseph Henchman, January 12, 2011
How Would Expiration of Bush-Era Tax Cuts Affect State and Local Budgets?, by Mark Robyn, November 22, 2010
Top Marginal Effective Tax Rates by State under Rival Tax Plans from Congressional Democrats and Republicans, by Gerald Prante, September 22, 2010
Tax Foundation Launches Interactive Tool on State-to-State Migration Data, September 16, 2010
Property Tax Revenue Increased As Property Values Fell, by Aaron Merchak and Kail Padgitt, August 31, 2010
Where Do State and Local Governments Get Their Tax Revenue?, by Kail Padgitt and Ryan Forster, August 27, 2010
A Review of 2010’s Changes In State Tax Policy, by Joseph Henchman and Xander Stephenson, August 23, 2010
Major Metropolitan Area Sales Tax Rates , by Lawrence Summers, August 19, 2010
State and Local-Option General Sales Tax Rates, by Kail Padgitt, August 19, 2010
Effect of Expiration of Bush-Era Tax Cuts on Average Middle-Income Family, by State and Congressional District, by Tax Foundation's Data Analysis Division, August 1, 2010
Sales Tax Holidays: Politically Expedient but Poor Tax Policy, by Joseph Henchman, Micah Cohen and Mark Robyn, July 26, 2010
States Vary in Distribution of Who Bears the Burden of Federal Income Taxes, by Scott A. Hodge, June 2, 2010
Tax Savings from Mortgage Interest Deduction Vary Significantly from State to State, by Patrick Fleenor, May 25, 2010
States Vary Widely in Number of Tax Filers with No Income Tax Liability, by Scott A. Hodge, May 24, 2010
State Revenue Changes from 2008 to 2009, by Kail Padgitt, May 13, 2010
State Provisions for Property Reassessment, by Justin Higginbottom, April 29, 2010
"Amazon Tax" Laws Signal Business Unfriendliness And Will Worsen Short-Term Budget Problems, by Joseph Henchman, March 8, 2010
Cities Pursue Discriminatory Taxation of Online Travel Services, by Joseph Henchman, February 3, 2010
Movie Production Incentives & Film Tax Credits: Blockbuster Support for Lackluster Policy, by Will Luther, January 14, 2010
Where Do State and Local Governments Concentrate Their Spending?, by Gerald Prante, October 29, 2009
New Jersey and New York Counties Rank Highest in Property Tax, Louisiana Parishes Lowest, by Gerald Prante, October 28, 2009
Updated State and Local Option Sales Tax, by Kail Padgitt, October 16, 2009
Where Do State and Local Governments Get Their Tax Revenue?, by Gerald Prante, October 9, 2009
New Data and Research on State Governments on Tax Foundation Website , by TF Staff, September 21, 2009
Sales Tax Holidays: Politically Expedient but Poor Tax Policy, by Joseph Henchman, Micah Cohen and Mark Robyn, August 26, 2009
Corporate Taxes and Wages: Evidence from the 50 States, by Robert Carroll, August 6, 2009
The Corporate Income Tax and Workers’ Wages: New Evidence from the 50 States, by Robert Carroll, August 3, 2009
Some States Respond to Budget Shortfalls with Tax Increases, by Mark Robyn and Kail Padgitt, July 13, 2009
The Effect of the Federal Cigarette Tax Increase on State Revenue, by Patrick Fleenor, April 1, 2009
States Use Gentle Hand in Taxing Timberland, by Travis Greaves, March 25, 2009
Facts & Figures Handbook: How Does Your State Compare?, edited by Mark Robyn, February 24, 2009
State Budget Shortfalls Present a Tax Reform Opportunity, by Joseph Henchman, February 11, 2009
New Census Data on Property Taxes on Homeowners, by Gerald Prante and Mark Robyn, December 12, 2008
Voters Will Consider Tax-Related Ballot Initiatives in 23 States, by Joseph Henchman, October 31, 2008
Would the Proposed Bailout Affect Local Property Tax Collections?, by Joseph Henchman, September 29, 2008
New Census Data on Property Taxes on Homeowners, by Gerald Prante, September 23, 2008
Tax Foundation State and Local Tax Burden Estimates for 2008: An In-Depth Analysis and Methodological Overview, August 7, 2008
County and City Income Taxes Clustered in States with Poor Tax Climates, by Joseph Henchman, July 11, 2008
States Should Avoid Sales Taxes on Nonprofit Hospital Purchases, by Joseph Henchman, April 11, 2008
Tax Freedom Day: A Description of Its Calculation and Answers to Some Methodological Questions, by TF Staff, March 26, 2008
U.S. States Lead the World in High Corporate Taxes, by Scott A. Hodge, March 18, 2008
States Target Cell Phones for a Stealth, Burdensome Tax, by Joseph Henchman, January 18, 2008
A State-by-State Estimate of Individual Income Tax Changes from Rangel's "Mother of All Reforms" Bill, by Gerald Prante, October 29, 2007
Paying at the Pump: Gasoline Taxes in America, by Jonathan Williams, October 16, 2007
New Census Data Shows Where Property Taxes Hit Homeowners Hardest, by Gerald Prante, September 12, 2007
K-12 Spending More Reliant on Federal Government Since No Child Left Behind Act, by Gerald Prante, July 30, 2007
Appropriation by Litigation: Estimating the Cost of Judicial Mandates for State and Local Education Spending, by Chris Atkins, July 26, 2007
Most Americans Don't Itemize on Their Tax Returns, by Gerald Prante, July 23, 2007
Gambling with Tax Policy: States' Growing Reliance on Lottery Tax Revenue, by Alicia Hansen, July 3, 2007
A State-by-State Estimate of the Impact of SCHIP Expansion and a 156 Percent Cigarette Tax Hike, by Gerald Prante, June 28, 2007
Estimating Federal Tax Burdens for Major City Areas, Counties, and U.S. Congressional Districts, by Andrew Chamberlain and Gerald Prante, March 22, 2007
Putting Taxes on the Map: Federal Tax Burdens by City, County, Congressional District and State, by Andrew Chamberlain and Gerald Prante, March 22, 2007
Gross Receipts Taxes in State Government Finances: A Review of Their History and Performance, by John L. Mikesell, January 31, 2007
Tax Pyramiding: The Economic Consequences of Gross Receipts Taxes, by Andrew Chamberlain and Patrick Fleenor, December 4, 2006
Property Tax Collections Surged with Housing Boom, by Gerald Prante, December 1, 2006
Increase in Child Tax Credit Sends Families with Many Children off the Tax Rolls, by Gerald Prante, October 10, 2006
IRS Data Reveal Which States Benefited Most from 2001 and 2003 Tax Cuts, by Gerald Prante, October 4, 2006
Establishing Physical Presence: Borders Online Case Reveals Court Disharmony in Applying Physical Presence Rules to State Sales Taxes, by Chris Atkins, September 26, 2006
Sales Tax Holidays: Politically Expedient but Poor Tax Policy, by Johanna Mausolf, Curtis S. Dubay and Jonathan Williams, August 3, 2006
The Business Activity Tax Simplification Act: A Good Standard for Multi-State Business, by Chris Atkins, July 24, 2006
Temporary Gasoline Tax Holidays: Relief for Motorists or Poor Tax Policy?, by Andrew Chamberlain and Jonathan Williams, July 10, 2006
Federal Tax Burdens and Expenditures by State, by Curtis S. Dubay, March 16, 2006
A Twentieth Century Tax in the Twenty-First Century: Understanding State Corporate Tax Systems, by Chris Atkins, September 30, 2005
Paying for "Civilized Society" in the Global Marketplace: H.R. 1956's Physical Presence Rule Accurately Matches Taxes Paid and Benefits Received, by Chris Atkins, September 26, 2005
Local, State and Federal Gas Taxes Consume 45.9 Cents Per Gallon on Average, by Jonathan Williams, September 13, 2005
State Tax Collections and Rates, by Sumeet Sagoo, March 1, 2004
State and Local Property Taxes, by Michael Lorelli, August 1, 2001
State Tax Collections and Rates, by J. Scott Moody, March 1, 1999
State Tax Rates and 1996 Collections, by J. Scott Moody, February 1, 1998
State Tax Rates and 1995 Collections, by Arthur P. Hall, Ph.D., October 1, 1996
The Approaching State Corporate Income Tax Crisis, by J. Dwight Evans, September 10, 1995
State Tax Rates and 1994 Collections, by Arthur P. Hall, Ph.D., June 1, 1995
The Taxation of Energy in the U.S.: Who Pays?, by Arthur P. Hall, Ph.D., March 1, 1994
Current Issues in Local Government Finance, by Chris R. Edwards, March 1, 1994
State Tax Rates and Collections in 1993, by Arthur P. Hall, Ph.D., January 1, 1994
Survey of State Rates and Collections, by Chris R. Edwards, October 1, 1992
Business Tax Burdens—II, January 24, 1986
VAT After All?, August 5, 1985
Tax Review: The Honest Citizen's Guide to Revenue Sharing, by Henry Aaron, October 1, 1971
State and Local Sales Taxes, by TF Staff, August 1, 1970
Nontax Revenues, by TF Staff, December 1, 1968
Medicaid: State Programs After Two Years, by TF Staff, June 1, 1968
Urban Mass Transportation in Perspective, by TF Staff, April 1, 1968
City Income Taxes, by TF Staff, December 1, 1967
Public Financing of Higher Education, by TF Staff, February 1, 1966
Current Problems and Issues in State Taxation of interstate Commerce, January 30, 1966
State Expenditure Controls: An Evaluation (Research Publication No. 3), by TF Staff, October 1, 1965
State Expenditure Controls: An Evaluation (Government Finance Brief No. 2), by TF Staff, October 1, 1965
Earmarked State Taxes, by TF Staff, June 1, 1965
State Aid and Local Property Taxes, December 17, 1943

Special Briefs (legislative testimony, amicus curiae briefs, and speeches)

Commentaries

Motion Picture Association Attacks Tax Foundation Critique of Film Tax Subsidies, by Joseph Henchman, June 29, 2011
Balancing State Budgets the Smart Way, by Joseph Henchman, March 24, 2010
CBPP Report Confuses Two Issues; Ignores Budget Reform Opportunity, by Joseph Henchman, January 8, 2009
Double Taxation of Hospital Services Pushes Patient Bills Up, by Joseph Henchman, July 1, 2008
Revenue Neutrality: Taxing Peter to Give Tax Cuts to Paul?, by Chris Atkins, June 21, 2005

Data

State Business Tax Climate Index Rankings, 2011-2012, January 25, 2012
State Business Tax Climate Index--Property Tax Index, 2011-2012, January 25, 2012
State Business Tax Climate Index--Individual Income Tax Index, 2011-2012, January 25, 2012
State Business Tax Climate Index-- Sales Tax Index, 2011-2012, January 25, 2012
State Business Tax Climate Index-- Corporate Tax Index, 2011-2012, January 25, 2012
State Business Tax Climate Index-- Unemployment Insurance Tax Index, 2011-2012, January 25, 2012
Major Components of the State Business Tax Climate Index, FY 2012, January 25, 2012
Map: State Business Tax Climate Index, 2012, January 25, 2012
Combined State & Local Sales Tax Rates (As of July 1, 2011), September 22, 2011
State and Local (Combined) General Sales Tax Rates as of July 1, 2011, September 22, 2011
Local Income Tax Rates by Jurisdiction, 2011, August 31, 2011
Local Income Tax Collections as a Percent of State Personal Income, 2008, August 31, 2011
Number of Local Income Tax Jurisdictions by State, 2011, August 31, 2011
2011 Sales Tax Holidays & Price Caps, August 8, 2011
Property Taxes on Owner-Occupied Housing, by County, Ranked by Taxes Paid, 2005 - 2009 (five-year average), May 16, 2011
Property Taxes on Owner-Occupied Housing, by County, Ranked by Taxes As a Percentage of Home Value, 2005 - 2009 (five-year average), May 12, 2011
Property Taxes on Owner-Occupied Housing, by County, Ranked by Taxes As a Percentage of Income, 2005 - 2009 (five-year average), May 12, 2011
Tax Freedom Day and Tax Burden, 1900-2011, Selected Years, March 30, 2011
Tax Freedom Day by State, 2011, March 30, 2011
Map: Tax Freedom Day by State and Rank, 2011, March 30, 2011
Pie Chart: How Long Americans Work to Pay All Federal, State and Local Taxes, by Type of Tax, 2011, March 30, 2011
State Individual Income Tax Rates, 2000-2011, March 3, 2011
Property Taxes on Owner-Occupied Housing, by County, Ranked by Property Taxes Paid, 2007 - 2009 (3-year average), March 2, 2011
Property Taxes on Owner-Occupied Housing, by County, Ranked by Taxes As a Percentage of Household Income, 2007 - 2009 (3-year average), March 2, 2011
Property Taxes on Owner-Occupied Housing, by County, Ranked by Taxes As a Percentage of Home Value, 2007 - 2009 (three-year average), March 2, 2011
State Corporate Income Tax Rates, 2000-2011, March 1, 2011
State Debt Per Capita and as a Percentage of State GDP, Fiscal Year 2009, February 25, 2011
State and Local Revenues Per Capita, Fiscal Year 2008, February 25, 2011
State and Local General Sales Tax Collections Per Capita, Fiscal Year 2008, February 25, 2011
State Corporate Income Tax Collections Per Capita, Fiscal Year 2009, February 25, 2011
State Revenues Per Capita, Fiscal Year 2009, February 25, 2011
State Tax Collections Per Capita, Fiscal Year 2009, February 25, 2011
Income Per Capita by State, Fiscal Year 2009, February 25, 2011
State and Local Excise and Selective Sales Tax Collections Per Capita, Fiscal Year 2008, February 25, 2011
State and Local Individual Income Tax Collections Per Capita, Fiscal Year 2008, February 25, 2011
State General Sales Tax Collections Per Capita, Fiscal Year 2009, February 25, 2011
State and Local Debt Per Capita, Fiscal Year 2008, February 25, 2011
State Beer Excise Tax Rates, as of January 1, 2011, February 25, 2011
State Cigarette Excise Tax Rates, as of January 1, 2011, February 25, 2011
State Table Wine Excise Tax Rates, as of January 1, 2011, February 25, 2011
State Excise Tax Rates on Spirits, as of September 1, 201, February 25, 2011
State Gasoline Tax Rates, as of January 1, 2011 , February 25, 2011
People per Household by State, 2008-2009, February 25, 2011
State Implicit Lottery Tax Revenue Per Capita, Fiscal Year 2009, February 25, 2011
State Individual Income Tax Collections Per Capita, Fiscal Year 2009, February 24, 2011
Sources of State and Local Tax Revenue, Fiscal Year 2008, February 24, 2011
State and Local Cell Phone Tax Rates, as of July 1, 2010, February 24, 2011
State and Local Tax Burdens: All Years, One State, 1977-2009, February 23, 2011
State and Local Tax Burdens: All States, One Year, 1977 - 2009, February 23, 2011
Map: State-Local Tax Burdens and Ranks by State, 2009, February 23, 2011
National and State Corporate Income Tax Rates, U.S. States and OECD Countries, 2011, January 14, 2011
Property Taxes on Owner-Occupied Housing by County, 2005 - 2009, Ranked by Taxes as Percentage of Home Value (One year averages), September 28, 2010
Property Taxes on Owner-Occupied Housing by State, 2004 - 2009, September 28, 2010
Property Taxes on Owner-Occupied Housing, by County, 2005 - 2009, Ranked by Property Taxes Paid, September 28, 2010
State and Local Property Tax Collections Per Capita by State, Fiscal Year 2008, August 10, 2010
Map: State Severance Tax Revenue, Fiscal Year 2009, June 14, 2010
Map: State Gasoline Tax Rates, As of January 2010, June 7, 2010
Map: Film Tax Credits by State, 1992 - Present (April 2010), April 20, 2010
State Sales, Gasoline, Cigarette, and Alcohol Tax Rates by State, 2000-2010, April 1, 2010
State and Local Corporate Income Tax Collections Per Capita, Fiscal Year 2007, March 29, 2010
State and Local General and Selective Sales Tax Collections Per Capita, Fiscal Year 2007 , March 29, 2010
State General Sales and Use Tax Rates , March 29, 2010
Implicit Tax Rates on State Lottery Sales by State, Fiscal Year 2008, March 25, 2010
Lottery Revenue as a Percentage of Own-Source Revenue by State, Fiscal Year 2008, March 25, 2010
State Lottery Sales Per Capita, Fiscal Year 2008, March 25, 2010
National and State Corporate Income Tax Rates, U.S. States and OECD Countries, 2009, December 2, 2009
Map: Top State Income Tax Rates, November 23, 2009
Property Tax on Owner-Occupied Housing, by County, Ranked by Property Taxes as a Percentage of Home Value, 2006-2008 (3-Year Average), October 28, 2009
Property Tax on Owner-Occupied Housing, by County, Ranked by Property Taxes Paid, 2006-2008 (3-Year Average), , October 28, 2009
Map: Sales Tax Average Rates, October 19, 2009
Local Property Tax Collections Per Capita, Fiscal Year 2007 , October 4, 2009
State Property Tax Collections Per Capita, Fiscal Year 2007 , October 4, 2009
Map: Property Taxes on Owner-Occupied Housing by State, September 28, 2009
State Spending Per Capita, Fiscal Year 2007 , February 5, 2009
State General Sales Tax Collections Per Capita, Fiscal Year 2007* , February 5, 2009
Map: State Cigarette Tax Rates, 2009, January 27, 2009
Property Tax on Owner-Occupied Housing, by County, Ranked by Property Taxes as a Percentage of Home Value*, 2005-2007 (3-Year Average), December 12, 2008
Property Tax on Owner-Occupied Housing, by County, Ranked by Property Taxes Paid*, 2005-2007 (3-Year Average), December 12, 2008
Map: State Excise Tax Rates on Beer, 2008, November 30, 2008
Map: Combined State and Local Sales Tax Rates, 2008, November 30, 2008
State Estate and Gift Tax Collections, by State and Per Capita, Fiscal Year 2007 , October 31, 2008
Summary of Federal Individual Income Tax Data by State, 2006 , August 1, 2008
State and Local Tax Collections Per Capita and Per Household, Fiscal Year 2006 , July 20, 2008
State and Local General Sales and Gross Receipts Tax Collections Per Capita and Per Household, Fiscal Year 2006 , July 20, 2008
State and Local Spending Per Capita and Per Household, Fiscal Year 2006 , June 4, 2008
State Government General Revenue* by Source, Fiscal Year 2006 , June 4, 2008
Local Government General Revenue by Source, Fiscal Year 2006 , June 3, 2008
Links to State Individual Income Tax Forms, February 15, 2008
State Revenues by Source, 1902-2005, February 3, 2008
Corporate Income Taxes Paid by Congressional District, October 24, 2007
Corporate Tax Burden by Metropolitan Statistical Area (MSA), 2005 , October 24, 2007
Federal Taxes Paid vs. Federal Spending Received by State, 1981-2005, October 19, 2007
Federal Spending Received Per Dollar of Taxes Paid by State, 2005, October 9, 2007
Itemization Rates by State, 2005, July 24, 2007
General Sales Tax Collections by State, Fiscal Year 2006, June 28, 2007
Toll Revenue vs. Motor Fuel Taxes by State, 2005, June 11, 2007
State Motor Fuel Tax Collections by State, 2006, June 7, 2007
Change in Per Capita State and Local Property Taxes from 2000 to 2005, May 15, 2007
Federal Tax Burden by Major City Area (MSA), 2004, March 22, 2007
Federal Tax Burden by County, 2004, March 22, 2007
Federal Tax Burden by U.S. Congressional District, 2004, March 22, 2007
Public Education Revenue by State and Source, Fiscal Year 2004, October 20, 2006
Public Education Revenue by County and Source, Fiscal Year 2004, October 16, 2006
Dates of Adoption of Major State Taxes, January 1, 2005
State Tax Collections and Distribution by Source, FY2002, December 31, 2002
State Tax Revenue Growth Compared to Income Growth by State, 1992-2002, December 21, 2002

Blog Posts

2012 State Business Tax Climate Index Released, by TF Staff, January 25, 2012
New Podcast: Rep. Seth Berry on "Tax Zappers" and Sales Tax Fraud, by Richard Morrison, January 13, 2012
New Study on Taxing Soda Uses Faulty Assumptions, by Scott Drenkard, January 11, 2012
Justice Department Reverses Opposition to State-Run Online Lotteries, by Alicia Hansen, January 6, 2012
House Committee Approves Bill Limiting State Taxation of Business Travelers, by Joseph Henchman, November 17, 2011
Results of Sugar and Snack Tax Contest , by Scott Drenkard, November 14, 2011
Bipartisan Group Introduces New Bill to Allow State Taxes on Online Sales, by Joseph Henchman, November 10, 2011
Sen. Wyden Introduces Resolution Opposing Federal Action on Online Sales Tax Collection Requirements, by Mark Robyn, November 8, 2011
New Podcast on Candy and Soda Taxes, by Richard Morrison, November 4, 2011
Every State a Net Recipient State for Federal Gasoline Taxes, by Joseph Henchman, October 27, 2011
What's Wrong with Government Unemployment Programs and How to Fix Them, by TF Staff, October 17, 2011
Tennessee Looks for Ways to Increase Lottery Revenue, by Alicia Hansen, October 7, 2011
Combined State and Local Sales Taxes: New Report, by TF Staff, September 22, 2011
Monday Map: State Corporate Income Tax Apportionment Formulas, by Nick Kasprak, September 12, 2011
Filing Fees and Election Costs, by Joseph Henchman, September 2, 2011
Monday Map: Annual Income Lost/Gained Due to Interstate Migration, by Nick Kasprak, August 30, 2011
Monday Map: State Credit Ratings, August 15, 2011
State Revenue Forecasting Best Practices: A Dangerous Concept, by David S. Logan, August 15, 2011
FY2011 Data Shows Record Profits for Many State-Run Lotteries, by Alicia Hansen, August 11, 2011
Senate Introduces “The Main Street Fairness Act”, by Ryan Rosso, August 2, 2011
Baltimore Mayoral Candidate Proposes $1 Per Bullet Tax, by Frederick Hubach, July 28, 2011
Travel Taxes are Inhospitable, Significant, by Zach Castle, July 26, 2011
From the Archives: Tax Foundation Corporate Tax Burden Studies from the 1980s, by Simeon J. Morris, July 25, 2011
Sales Tax Holidays in 2011: Politically Expedient but Poor Tax Policy, by TF Staff, July 25, 2011
The Problem with Targeted Tax Incentives, by Mark Robyn, July 20, 2011
Moody's Announces Five States Might See Credit Downgrade, by Joseph Henchman, July 19, 2011
Delaware's Job Credit for Banks, by Zach Castle, July 14, 2011
From the Archives: Tax Foundation Research on Taxation of Interstate Commerce, 1966 and Today, by Simeon J. Morris, July 12, 2011
Some States Cut Business Tax Exemptions and Credits as Policymakers Try to Balance Budgets, by Zach Castle, June 27, 2011
Oregon Governor Signs Transparency Bill for Economic Development Tax Breaks, by Mark Robyn, June 17, 2011
Quick Tax Quiz: Film Tax Credits, by Alicia Hansen, June 10, 2011
New Report: More States Abandoning Film Tax Incentives, by TF Staff, June 3, 2011
Best and Worst States in Property Tax Administration, by Joseph Henchman, June 2, 2011
On Tax Holidays for Hurricanes and Gasoline, by Mark Robyn, May 27, 2011
Michigan Governor Proposes Cap on Film Tax Credit, by Mark Robyn, May 18, 2011
Nation Works until 11:13 AM to Pay All Taxes, Lunchtime to Pay off the Deficit: 2011’s Tax Bite in the Eight-Hour Day , by Alicia Hansen, May 9, 2011
Tax Foundation to Testify before Congress Tomorrow on Aggressive State Revenue Collections , by TF Staff, April 12, 2011
Monday Map: State Debt Per Capita, 2009, by Nick Kasprak, April 5, 2011
Tax Freedom Day® Arrives on April 12 in 2011, by TF Staff, March 30, 2011
Sarah Palin’s Alaska Film Tax Credit Funds “Sarah Palin’s Alaska”, by Mark Robyn, March 29, 2011
New Edition of Facts & Figures: How Does Your State Compare?, by TF Staff, March 16, 2011
Arizona and Idaho Look Again to Film Tax Credits, by Kailee Tkacz, March 10, 2011
Monday Map: Cell Phone Taxes, by Nick Kasprak, March 7, 2011
Bill Clinton Promotes Tax Breaks for the Film Industry, by Mark Robyn, February 17, 2011
Movie Ticket Tax Proposed in Colorado, by Mark Robyn, February 11, 2011
Wall Street Journal Encourages Readers Not to Die in New Jersey, by Alicia Hansen, February 8, 2011
New Data on State and Local Sales Taxes, by TF Staff, February 7, 2011
New Online Tools from the Tax Foundation, by Nick Kasprak, February 7, 2011
State Tax Changes During 2010, by TF Staff, January 12, 2011
How Much Implicit Tax Revenue Did Lotteries Raise in FY2010?, by Alicia Hansen, December 28, 2010
Tracking State Migration of People - and Dollars, by Richard Morrison, December 21, 2010
Incoming Iowa Governor Wants to Permanently End Film Tax Credits, by Mark Robyn, December 6, 2010
New Jersey Policy Perspective and Star-Ledger Forgot that Marginal Tax Rates Matter, by Mark Robyn, December 3, 2010
Iowa Auditor Issues Report on Film Tax Credit Scandal, New Zealand Shells Out for The Hobbit, by Mark Robyn, October 27, 2010
New State Business Tax Climate Index Released Today, by TF Staff, October 26, 2010
State Tax Revenue Begins Growing Again, by Mark Robyn, October 20, 2010
Note to Utah: Hollywood Didn't Save California, and it Won't Save You, by Mark Robyn, October 20, 2010
Study Finds the Mortgage Interest Deduction to be Ineffective at Increasing Ownership, by Mark Robyn, October 1, 2010
Corporate Welfare for Movie Producers Returns to Iowa, by Mark Robyn, August 31, 2010
Tax Foundation Report Outlines Significant State Tax Changes in 2010, by TF Staff, August 23, 2010
New Jersey Charged with Fraud by SEC, by Mark Robyn, August 20, 2010
Updated State and Local Sales Tax Data, by TF Staff, August 19, 2010
Broadening the Sales Tax Base in Nebraska is the Right Idea, by Mark Robyn, August 12, 2010
Massachusetts Gov. Patrick Should Say No to Sales Tax Holidays and Focus Instead on Real Tax Relief, by Mark Robyn, August 2, 2010
Georgia Passes on Back-To-School Sales Tax Holiday, by Mark Robyn, July 14, 2010
CBPP Oblivious to Real Causes and Solutions to State Budget Crisis, by Joseph Henchman, July 8, 2010
State-Local Tax Revenue Grew in Q1 of 2010, But 12-Month Property Tax Collections Dropped for First Time Since 2003, by William Ahern, June 30, 2010
Monday Map: Property Taxes on Housing by State, by Justin Higginbottom, June 21, 2010
Congress Considers Restrictions on State and Local Rental Car Taxes , by Xander Stephenson, June 17, 2010
Monday Maps: State and Local Tax Burdens vs. State Tax Collections, by Justin Higginbottom, May 10, 2010
Monday Map: State and Local Tax Burden as a Percentage of State Income Ranking, by Justin Higginbottom, May 3, 2010
New Podcast: Rich States, Poor States, by Natasha Altamirano, April 21, 2010
Map: Film Tax Credits by State, 1992-Present, by Nick Zaiac, April 20, 2010
New Podcast: Dr. Michael Makowsky on Budget Problems and Traffic Citations, by Natasha Altamirano, April 14, 2010
There Is No Such Thing As a Complimentary Breakfast, by Mark Robyn, April 9, 2010
Today is Tax Freedom Day for New Mexico and Tennessee, by Rob Shrum, April 1, 2010
Tax Freedom Day 2010 Is April 9; Historically Massive Deficits Promise Later Tax Freedom in the Future, by TF Staff, March 30, 2010
Tax Foundation Releases 2010 Facts & Figures Handbook, by TF Staff, March 25, 2010
Balancing State Budgets the Smart Way, by Joseph Henchman, March 24, 2010
States Extending Income Tax to Travellers, by Joseph Henchman, March 23, 2010
Lowest and Highest Property Taxes, by Joseph Henchman, March 17, 2010
"Amazon Tax": Not a Money Maker, by Natasha Altamirano, March 11, 2010
Virginia Lawmakers Debate Film Credits vs. Film Grants, and Entirely Miss the Point, by Mark Robyn, March 5, 2010
Honestly, Who Doesn't Love Free Money?: Lessons From "Dollars for Dishwashers" in Iowa, by Mark Robyn, March 3, 2010
Utah Senate Committee Rejects First of Two Cigarette Tax Increases, by Mark Robyn, February 26, 2010
Quick Tax Quiz: Which State Had the First Sales Tax Holiday?, by Alicia Hansen, February 25, 2010
New Podcast: Joe Henchman on Taxation of Online Travel Companies, by Natasha Altamirano, February 17, 2010
Mississippi Gun Sales Tax Holiday: Good Politics, Terrible Policy, by Mark Robyn, February 17, 2010
Tax Foundation on Glenn Beck, by Natasha Altamirano, February 15, 2010
BATSA Would Establish Uniform Physical Presence Standard, by Natasha Altamirano, February 4, 2010
Tax Foundation Study: Film Tax Credits, Production Incentives Fail to Spur Economic Growth, by TF Staff, January 14, 2010
Generous Maryland Pension for Convicted Mayor Shines Spotlight on Wasteful Area of State and Local Spending, by William Ahern, January 11, 2010
New Report: A Review of Significant Tax Changes During 2009, by TF Staff, December 24, 2009
New Podcast: Tax Foundation Expert on Hospital Taxes, by Natasha Altamirano, December 16, 2009
State Government Revenue in 2008, by Justin Higginbottom, December 16, 2009
How Far Will States Go to Raise More Lottery Revenue?, by Alicia Hansen, December 4, 2009
Will Maryland’s Millionaires Please Report to the Information Booth?, by William Ahern, November 24, 2009
Thirteen States Help Their Citizens Maximize Their Tax Deductions, by William Ahern, November 24, 2009
Monday Map: Top State Income Tax Rates, by Joseph Henchman, November 23, 2009
Tax Foundation President Scott Hodge Discusses State Health Care Tax Increases on Cavuto, by Natasha Altamirano, November 16, 2009
Monday Map: Top Effective Marginal Tax Rates Under House Health Care Plan, by Joseph Henchman, November 16, 2009
How Much Do States Spend on Education, Public Welfare, and Hospitals?, by TF Staff, October 29, 2009
New Census Data: From 2006 to 2008, NY and NJ Counties Rank Highest in Property Taxes on Homeowners, by TF Staff, October 28, 2009
Historical State and Local Revenue Sources, by Mark Robyn, October 28, 2009
New Report from Rockefeller Institute Paints Bleak State Revenue Picture with 2nd Quarter Data, by William Ahern, October 15, 2009
Monday Map: State Business Tax Climate Index, by Joseph Henchman, October 5, 2009
States Running Up Borrowing, by Joseph Henchman, September 30, 2009
Monday Map: Property Taxes on Owner-Occupied Housing, By State, by Joseph Henchman, September 28, 2009
Iowa Governor Wants a Review of All Tax Credits, by Mark Robyn, September 28, 2009
Which States Are Best for Business?, by TF Staff, September 22, 2009
Sales Tax Holidays Distort Consumer and Business Decisions, Provide Little Relief to Taxpayers, by TF Staff, August 26, 2009
New Study: State Corporate Income Taxes Hurt Workers’ Wages, by TF Staff, August 3, 2009
Tax Foundation Releases First-Ever Mid-Year Update of Facts & Figures, by TF Staff, July 29, 2009
Updates to State Individual Income Tax Rates Table, by Mark Robyn, July 14, 2009
States Begin New Fiscal Year Following Many Tax Changes, by TF Staff, July 13, 2009
Business Week: Job Creation Tax Incentives Don't Help Economy, by Joseph Henchman, July 2, 2009
Nanny Tax Rap, by Matt Moon, May 7, 2009
New Podcast: Ron Snell of the National Conference of State Legislatures - Addressing State Budget Shortfalls, by Matt Moon, May 6, 2009
More Cool Visualizations of Tax Freedom Day, by Matt Moon, May 6, 2009
New Podcast: Jonathan Williams of the American Legislative Exchange Council - Rich States, Poor States, by Matt Moon, April 29, 2009
4-D Animation of Tax Freedom Day by State, by Matt Moon, April 23, 2009
New Podcast: Joseph Coletti of the John Locke Foundation - Tax Reform in North Carolina, by Matt Moon, April 22, 2009
And the [News] Beat Goes On: Another Sampling of Media Coverage From a Busy Tax Week, by Matt Moon, April 16, 2009
A Sampling of Tax Freedom Day Media Coverage, by Matt Moon, April 14, 2009
Taxes vs. Fees: What's the Difference Between Bananas and Driver's Licenses? , by Matt Moon, April 13, 2009
Tax Freedom Day® to Arrive April 13 in 2009, by TF Staff, March 31, 2009
Quick Tax Quiz: History of State Individual Income Taxes, by Alicia Hansen, March 13, 2009
Tax Foundation President on CNN Talking About State Tax Increases Across the Country, by Matt Moon, March 5, 2009
Quick Tax Quiz: How to Calculate Property Tax Liability, by Alicia Hansen, February 22, 2009
How Much Bigger Can Lotteries Get?, by Alicia Hansen, February 20, 2009
New TF Report: State Budget Shortfalls Present a Tax Reform Opportunity, by TF Staff, February 11, 2009
2009 State Sales, Gasoline, Cigarette, and Alcohol Tax Rates, by Mark Robyn, January 29, 2009
State of the State Addresses, by Alicia Hansen, January 29, 2009
Beer Tax Map, by Joseph Henchman, November 25, 2008
Sales Tax Rate Map, by Joseph Henchman, November 17, 2008
Tax Foundation Report Looks At Ballot Initiatives in 23 States, by Joseph Henchman, October 31, 2008
Which States Are Best for Business? 2009 State Business Tax Climate Index, by TF Staff, October 6, 2008
New State/Local Tax Burden Report Shows New Jersey Has Highest Tax Burden, Alaska Lowest, by TF Staff, August 7, 2008
Nearly 8,000 Sales Taxes and 2 Fur Taxes: Reasons Why the Streamlined Sales Tax Project Shouldn't Be Quick to Declare Victory, by Joseph Henchman, July 28, 2008
Sales Tax Holidays: Politically Expedient but Poor Tax Policy, by Joseph Henchman, July 25, 2008
New Tax Foundation Report Looks at County and City Income Taxes, by Joseph Henchman, July 14, 2008
State Government Revenue Up in First Quarter 2008, by Joseph Henchman, July 2, 2008
Dubious BATSA Scoring from the NGA, by Josh Barro, June 25, 2008
States Seize $47 Million in Stimulus Checks for Back Taxes, by Joseph Henchman, June 9, 2008
Taxing Wheels to Pay for Roads, by Sarah Larson, June 5, 2008
Film Tax Credits: Lower Taxes for Celebrities, Higher Taxes for You, by Joseph Henchman, May 30, 2008
Municipal Bond Exclusions Help Shield High-Tax States From Tax Competition, by Joseph Henchman, May 27, 2008
Federal Gas Tax Holiday Wouldn't Apply to Nevada, California, Oklahoma and Tennessee, by Joseph Henchman and Gerald Prante, May 6, 2008
Telecom Taxes Have Run Amok, by William Ahern, April 30, 2008
The Blood Exemption and Other Tales of Taxing Nonprofit Hospital Purchases, by Joseph Henchman, April 11, 2008
Film Tax Credits = Corporate Welfare, by Gerald Prante, March 29, 2008
Tax Freedom Day Will Arrive on April 23 in 2008, by TF Staff, March 26, 2008
New Tax Foundation Study Shows Half of U.S. States Tax Businesses More Heavily than Any Other Nation Does, by TF Staff, March 18, 2008
New Data on Tax Foundation Website, by TF Staff, March 7, 2008
New State Business Tax Climate Index Released; Wyoming Is #1, by TF Staff, October 11, 2007
Gas Tax Revenues Surge in the States, by Andrew Chamberlain, May 11, 2006

Podcasts

Mark Robyn on State Tax Climates, February 2, 2012
Scott Drenkard on Candy and Soda Taxes, November 3, 2011
Joseph Henchman on the Crisis in Unemployment Insurance, October 20, 2011
Mark Robyn on Sales Tax Holidays, July 28, 2011
Joseph Henchman on Film Tax Credits in the States, June 2, 2011
Matthew Mitchell of the Mercatus Center on State Tax and Expenditure Limits, March 24, 2011
Nick Kasprak of the Tax Foundation on New Online Tools, February 10, 2011
Kail Padgitt of the Tax Foundation: The 2011 State Business Tax Climate Index, November 22, 2010
Kail Padgitt of the Tax Foundation: Sales Taxes, Property Taxes & Tax Revenue Sources, September 15, 2010
Mark Robyn of the Tax Foundation: Why Sales Tax Holidays Are Poor Tax Policy, August 4, 2010
Arizona Law Prof. John Swain: The Role of Congress in Developing Apportionment Standards, May 19, 2010
Joseph Henchman of the Tax Foundation: The Role of Congress in State Taxation, April 28, 2010
Jonathan Williams of ALEC: Rich States, Poor States, April 21, 2010
Dr. Michael Makowsky of Towson University: Budget Gaps and Traffic Citations , April 14, 2010
Jim MacDougald of the Free Enterprise Nation: Spending, Debt & Taxes, March 24, 2010
Joe Henchman of the Tax Foundation: Discriminatory Taxes on Online Travel Companies, February 17, 2010
Justin Higginbottom of the Tax Foundation: Health Care Provider Taxes, December 16, 2009
Susan Urahn of the Pew Center on the States: States in Fiscal Peril, November 18, 2009
Ron Snell of the National Conference of State Legislatures: Addressing State Budget Shortfalls, May 6, 2009
Jonathan Williams of the American Legislative Exchange Council: Rich States, Poor States, April 29, 2009
Joseph Coletti of the John Locke Foundation: Tax Reform in North Carolina, April 22, 2009
Joseph Henchman of the Tax Foundation: State Budget Shortfalls Present Opportunities for Tax Reform, February 4, 2009
Josh Culling of the National Taxpayers Union on Election Day Results of Tax-Related Ballot Initiatives, November 19, 2008
Staff Economist Josh Barro on the 2009 State Business Tax Climate Index, October 22, 2008
William Fox on the Merits of State Sales Taxes and Local Property Taxes, April 5, 2007
John Mikesell on the Reemergence of Gross Receipts Taxes, January 16, 2007
Gerald Prante on Soaring Property Tax Collections, December 19, 2006
Tax Foundation Economists on the 2007 State Business Tax Climate Index, October 24, 2006

Media Coverage

BusinessWeek Cites Tax Foundation’s Property Tax Data, September 12, 2011
FOX Business Quotes Tax Foundation Economist on Sales Tax Holidays, August 17, 2011
The Atlantic Discusses Tax Foundation State-Local Tax Burden Report, July 25, 2011
Reuters Blog Uses Tax Foundation Data on State-Run Lotteries , July 15, 2011
Bloomberg Cites Tax Foundation on State Income Tax Changes, June 29, 2011
CBS MoneyWatch Blog Cites Tax Foundation Income Tax Data, May 5, 2011
U.S. News & World Report Uses Tax Foundation State Income Tax Data, April 13, 2011
MSN Money Discusses Tax Freedom Day, April 12, 2011
CNBC.com Uses Tax Foundation’s State Tax Data, April 5, 2011
CNN Discusses Tax Freedom Day, March 31, 2011
Investor's Business Daily Cites Tax Foundation State-Local Tax Burden Data, March 18, 2011
Fox News Cites Tax Foundation’s State-Local Tax Burden Report, March 2, 2011
Wall Street Journal Cites Tax Foundation on State Corporate Tax Rates, February 25, 2011
CNNMoney Discusses Tax Foundation Report on State-Local Tax Burdens, February 23, 2011
Fox News Discusses Tax Foundation Study on Local Sales Taxes, February 4, 2011
New York Times Cites Tax Foundation Report on State Tax Changes, January 19, 2011
Associated Press Quotes Kail Padgitt on State Budget Deficits, January 16, 2011
Newsday Interviews Tax Foundation Economist Kail Padgitt on Property Taxes, September 29, 2010
Wall Street Journal Cites Tax Foundation State Tax Data, September 28, 2010
New York Post Publishes Op-Ed by Tax Foundation Senior Economist Gerald Prante on State Migration, September 26, 2010
Bloomberg Highlights Tax Foundation Report on Bush Tax Cuts and Top Marginal Effective Tax Rates, September 22, 2010
CNNMoney.com Highlights Tax Foundation Report on 2010 State Tax Changes, August 23, 2010
CNNMoney.com Cites Tax Foundation Reports on State and Local Sales Taxes, August 19, 2010
Forbes Interviews Tax Foundation Director of State Projects Joseph Henchman on State Budgets, August 19, 2010
Video: Tax Foundation Economist Mark Robyn Discusses Sales Tax Holidays on Fox Business , August 6, 2010
MarketWatch.com Highlights Tax Foundation Report on How Expiration of Bush-Era Tax Cuts Would Impact Average Middle-Income Family in Each State, Congressional District, August 4, 2010
USA Today Interviews Tax Foundation Staff Economist Mark Robyn on Sales Tax Holidays, August 2, 2010
Wall Street Journal’s Washington Wire Blog Cites Tax Foundation Report on Effect of Bush Tax Cuts Expiring by State and Congressional District, August 2, 2010
Stateline.org Interviews Tax Foundation Economist Mark Robyn on Sales Tax Holidays, July 26, 2010
The Hill’s On the Money Blog Features Tax Foundation Sales Tax Holiday Special Report, July 26, 2010
Bloomberg Highlights Tax Foundation Sales Tax Holiday Special Report, July 26, 2010
Forbes Interviews Tax Foundation Manager of State Affairs Rob Shrum on State and Local Taxes, June 14, 2010
U.S. News & World Report Quotes Tax Foundation Manager of State Affairs Rob Shrum on Property Taxes, June 14, 2010
State Tax Notes Highlights Congressional Testimony of Tax Foundation Tax Counsel and Director of State Projects Joseph Henchman, April 16, 2010
Fox News Interviews Tax Foundation Tax Counsel and Director of State Projects Joseph Henchman on Taxes v. Fees, April 8, 2010
CNet.com Highlights Tax Foundation Special Report on Amazon Taxes, March 8, 2010
Los Angeles Times Columnist Tom Petruno Highlights Tax Foundation Fiscal Fact on 2009 State Tax Changes, January 16, 2010
Wall Street Journal Cites Tax Foundation State and Local Tax Burdens, January 12, 2010
BankRate.com Interviews Tax Foundation Staff Economist Mark Robyn on Tax Amnesties, January 5, 2010
New York Times Interviews Tax Foundation Director of State Projects Joseph Henchman on 2010 State Budgets, January 5, 2010
Wall Street Journal Highlights Tax Foundation’s State and Local Tax Burdens, December 29, 2009
Tax Analysts Highlights Remarks of Tax Foundation Tax Counsel and Director of State Projects Joseph Henchman, November 2, 2009
Bloomberg Reports on Tax Foundation Property Tax Data, October 28, 2009
New York Times Interviews Tax Foundation Senior Economist Gerald Prante on Property Taxes, October 21, 2009
Associated Press Interviews Tax Foundation Director of State Projects Joseph Henchman About State Budgets, October 15, 2009
Stateline.org Article Quotes Tax Foundation Analyst Justin Higginbottom on Tax Amnesty Programs, September 17, 2009
Video: Tax Foundation President on CNN Talking About State Tax Increases Across the Country, March 5, 2009
Paul Begala Cites Data on Federal Taxes Paid vs. Spending Received in Commentary on CNN.com, February 16, 2009
MSNBC.com Cites State-Local Tax Burden Report in Story on Stimulus, February 13, 2009
CNN.com Cites Previous Report on City Income Taxes Clustering in States with Bad Business Tax Climates in Story About Executive Bonuses, January 30, 2009
Video: Tax Foundation Staff Economist on CNN Discussing Property Taxes, January 23, 2009
BusinessWeek Features State Business Tax Climate Index in Special Edition, December 29, 2008
Video: Joseph Henchman on State Budget Shortfalls (C-SPAN Washington Journal), December 28, 2008
Video: Tax Foundation Staff Economist on CNN Discussing Property Taxes, December 23, 2008
The Epoch Times Features State Business Tax Climate Index and Research on Corporate Taxes, December 1, 2008
U.S. News and World Report Uses Tax Freedom Day Data in Article on Low-Tax Places to Retire, November 25, 2008
Video: Joseph Henchman on Transit Bailout (CNN), by Joseph Henchman, November 19, 2008
Forbes Magazine Cites Tax Foundation Work on Property Taxes, October 20, 2008
Wall Street Journal Developments Blog Highlights the 2009 State Business Tax Climate Index, October 8, 2008
Wall Street Journal Lauds Tax Foundation's State-Local Tax Burden Study, September 13, 2008
Video: Joseph Henchman on Sales Tax Holidays (Fox Business News), August 20, 2008
The Wall Street Journal on Declining U.S. Competitiveness, August 15, 2008
The Wall Street Journal on Cigarette Taxes, August 11, 2008
Forbes on Gas Tax Holidays, July 30, 2008
U.S. News & World Report on Americans' Incomes, July 25, 2008
The Wall Street Journal on Property Taxes, June 11, 2008
Christian Science Monitor on Tax Competition Among States, April 14, 2008
Investor's Business Daily on Tax Freedom Day, April 14, 2008
CNN Money on Deductions, Credits and Exemptions, March 2, 2008

Tennessee

Tennessee-specific information

Multi-state information that includes Tennessee