Tax Analysts contains news, analysis, and commentary on local taxation, including local option sales tax, property tax, and income tax. Local tax issues covered by Tax Analysts include issues at the county, city, and town levels within U.S. states.

Specific local taxation issues that tax analysts has covered includes many property tax cases, California proposition 13 issues, property valuations, centralized assessment issues, and tangible personal property issues. Tax Analysts also covers local option sales tax deliberations, local development incentives, local income tax and communications tax impositions, and hotel and transient occupancy taxes.

Tax Analysts also provides coverage of some local state income tax issues, including what jurisdictional rules apply to localities and what method localities should use to assess taxpayers’ income in their jurisdiction. Coverage of this issue includes ‘jock tax’ lawsuits filed by National Football League players in Cleveland, Ohio, challenging that city’s income tax assessment methodology.

Other local taxation specific issues arise in Louisiana where local jurisdictions have the ability to administer their own sales tax system apart from the state level. In particular, some local entities in Louisiana have sought to impose sales tax on online streaming video services despite the state expressly not subjecting that sort of transaction to sales tax.

Specific coverage of local tax issues has included coverage of a U.S. Supreme Court case concerning the provision of state credits for local taxes paid -- Maryland Comptroller of the Treasury v. Wynne (2013-1931) (2014-29828 and 2015-1546), electronic commerce tax issues involved in centralized assessment in Oregon (2014-23960 and 2015-6990), and transient occupancy tax cases (2015-6544 and 2015-6882).