• John Locke Update

    Should Out-of-State Companies Collect Sales Tax?

    posted September 27, 2018 by Joseph Coletti
    Advocates for higher taxes and spending were excited to see a new pool of economic activity from which to siphon money, but Gov. Roy Cooper’s Department of Revenue (NCDOR) may…
  • Research Report

    Reforming the Sales Tax: Keep in mind liberty, prosperity, and sound principles of taxation

    posted July 11, 2010 by Dr. Roy Cordato
    Over the past year the focus of North Carolina’s Joint Legislative Committee on Tax Reform has been almost exclusively on whether to expand North Carolina’s sales tax to include services. Following sound principles of tax reform, however, the focus should be on whether the tax base is what economists call neutral, and whether the tax conforms with the principles of justice, rooted in a respect for liberty and freedom of choice. At a combined average state and local rate of 7.98 percent, North Carolina’s sales tax rate is virtually tied with Tennessee’s rate of 8 percent as the highest in the Southeast.

sales tax reform by Author