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Alaska Initiative Process

Alaska became the 20th state to adopt a statewide initiative process when it became a state in 1959. However, the procedure does not include the right to make appropriations or amend the state constitution. Read More...

Alaska Initiative Process

All About Arizona Taxes

Are you considering a move to Arizona? If the answer is yes, you might want to do some research about Arizona taxes. My guess is that some Arizona taxes will be lower than wherever you are moving from, and some taxes will be higher. Read More...

Arizona Initiative Process

Arizona acquired statewide initiative, referendum, and recall rights at the time of statehood in 1912. Equity mentions "Hon. A. C. Baker of Phoenix" as a leader of the local direct democracy movement... Read More...

Arizona Taxation

Approximately half (50.6% in 2002) of state tax revenues are raised by the Arizona's general sales tax, and approximately a quarter (24.6% in 2002) by the state's personal income tax. Read More...

California Initiative Process

Californians rightly credit Progressive-era Governor Hiram Johnson with leading the successful fight for direct democracy in the Golden State, but few are familiar with the critical groundwork that had been laid by Dr. John Randolph Haynes... Read More...

California Sales and Use Tax Overview

This page explains the requirements for collecting taxes. Included is information about shipping, handling and transportation tax requirements. California sales tax is generally imposed upon a retailer for the privilege of selling tangible personal property in California at retail. The retailer may be a California retailer or an out-of-state retailer engaged in business in California... Read More...

California Taxation

In the mid-1970s, Californians were paying more in taxes than residents of any other state. On a per capita basis, California ranked 3rd among the 50 states in state and local taxation in 1977, but this heavy tax burden was reduced by the passage in 1978 of Proposition 13. Read More...

Colorado Initiative Process

During the Progressive era, the I&R movement publication Equity described Delaware as one of 11 states where "the initiative sentiment is all-powerful." Read More...

American Tax Research

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