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Top 5 Midterm Tax Changes


By now you’ve probably seen the midterm election results, but did you catch the state tax measures that passed? These measures can have a direct impact on commerce. The National Conference of State Legislatures provides a list of state tax measures along with the results. Read on to find out if you or any of your customers will be impacted.

Massachusetts: eliminate automatic gas tax hike

Massachusetts passed a measure that eliminates the requirement that “the state’s gasoline tax, which was 24 cents per gallon as of September 2013, (1) be adjusted every year by the percentage change in the Consumer Price Index over the preceding year, but (2) not be adjusted below 21.5 cents per gallon.”

Read more.

North Dakota: prohibit taxes on transfer of real property

Thirty-six states currently impose transfer taxes on the transfer of real property. However, North Dakota passed a measure that prohibits the imposition of mortgage, transfer, or sales taxes on the transfer of real property.

Read more.

Tennessee: prohibit payroll tax on income

Tennessee passed a measure that prohibits the imposition of any state or local tax on payroll or earned personal income.

Read more.

Washington: eliminate agricultural excise tax preferences in marijuana industry

The Washington legislature eliminated agricultural excise tax preferences for various aspects of the marijuana industry.

Read more.

West Virginia: property tax exemption for non-profits

West Virginia passed a "constitutional amendment exempting certain nonprofit youth organizations from ad valorem property taxation on certain property." The amendment benefits the Boy Scouts of America, but also sets a precedent for other non-profits in certain areas of the state.

Read more.

For a more complete list of state tax measures visit the NCSL site.

For a list of sales tax rate changes going into effect in January 2015 visit TaxRates.com.

Photo credit: Adapted from Yes in May to the Alternative Vote Ballot by CGP Grey under CC 2.0


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