Background: This website is a complete guide of items that are either taxable or tax exempt in the State of New Jersey.
How I Used it: Since my claim is that the New Jersey sales tax is not regressive, I used it as a resource to make my claim. I was able to list non-essential items that were tax exempt.
2. Samantha Marcus. “N.J. Gas Tax Hike Deal: Christie Demanded a Sales Tax Cut, but Will You Notice It?” NJ.com. N.p., 29 Oct. 2016. Web. 30 Oct. 2016.
Background: This article talks about how the New Jersey sales tax is going to be lowered from 7% to 6.875% on January 1, 2017.
How I used it: I do not believe this change is helping low income people because many items are tax exempt. It is a small cut in a luxury tax.
3. “2016 State Sales Tax Rates.” 2016 State Sales Tax Rates. N.p., n.d. Web. 06 Nov. 2016.
Background: This website shows all the sales tax rates in all 50 States.
How I used it: I compared the sales tax rates by State in my Causal Argument and it had the exact tax percentages for each State.
4. “Sales Tax By State: Are Grocery Items Taxable?” TaxJar Sales Tax Blog. N.p., 30 Aug. 2016. Web. 06 Nov. 2016.
Background: This source is a map of all 50 States and shows which States tax grocery items and unprepared food.
How I used it: I discussed how a sales tax takes on groceries takes up more income of the working poor. I used this map to give examples of States that do tax groceries.
5. “Progressive Tax And Regressive Tax.” Encyclopedia of Education Economics & Finance(n.d.): n. pag. Sept. 2016. Web. 6 Nov. 2016.
Background: This article talked about how a sales tax takes up a higher percentage of a person with a lower income than someone with a higher income.
How I used it: I wrote about how States that tax groceries are taxing a higher percentage of someone’s income if they already are on a low income.
6. “NJ Division of Taxation-S&U Tax: Home Improvements” NJ Division of Taxation – S & U Tax: Home Improvements. N.p., 20 Oct. 2014. Web. 13 Nov. 2016. b. 13 Nov. 2016.
Background: This is an informative article posted by the NJ Division of Taxation. It meant to give business owner guidance on how much sales tax they should collect for the services they offer.
How I used it: I listed repair services as something that is taxed. I also wrote about how this service tax can be avoided if insurance pays for the damages and the person who purchases the insurance does not have to pay the sales tax out of pocket.
7. “Regressive Tax.” Investopedia. N.p., 15 May 2015. Web. 23 Nov. 2016.
Background: This article just describes what a regressive tax is and how it taxes a disproportionate part of someone’s income.
How I used it: Since my thesis is that the sales tax is not regressive, I needed to know exactly what regressive means and how to counter argue my hypothesis.
8. Who Pays for New Jersey’s Gas Tax– NJ Spotlight? Murali, Raghul.N.p., 10 Nov. 2016. Web. 20 Nov. 2016.
Background: This article discusses how people who make less money will pay a larger percentage of their income toward the gas tax. Also, those who depend on their car to get to work will have an extra expense. Part of the bill that raised the gas tax also lowered the sales tax to 6.875%.
How I used it:I used this article to discuss how I believe the sales tax is not a regressive tax but the gas gas is regressive.
9. Samantha Marcus. “N.J. Gas Tax Hike Deal: Christie Demanded a Sales Tax Cut, but Will You Notice It?” NJ.com. N.p., 29 Oct. 2016. Web. 30 Oct. 2016.
Background: This article is about how the gas tax increased and that the small sales tax cut will not make a big different. Gasoline is an essential item for people who rely on it for transportation.
How I used it: I wrote about how the sales tax cut is unnecessary. Since the tax is only on luxury items and not essential goods, it should not be lowered. I also discussed how the gas tax is very regressive and the sales tax is not.
10. NEW JERSEY DIVISION OF TAXATION MINIMUM LEGAL PRICES ON CIGARETTES AS OF AUGUST 2, 2016 (n.d.): n. pag. Web. 13 Nov. 2016.
Background: This article is the minimum prices for cigarette brands sold in New Jersey. All forms of tobacco are subject to the sales tax.
How I used it: I wrote about how the sales tax does tax non-essential items and exempts essential items. Cigarettes are obviously non-essential and are taxed. I also discussed how cigarettes are ok to tax highly, but gasoline is much more essential than cigarettes so the excise tax on gasoline should be lower.
11. “Supplemental Nutrition Assistance Program (SNAP).” Eligible Food Items | Food and Nutrition Service. N.p., 21 Mar. 2016. Web. 30 Nov. 2016.
Background: This is an article from the United States Department of Agriculture. The article lists item that either can be or can not be bought with food stamps.
How I used it: Well in some of my arguments I discussed how New Jersey does not tax groceries. Since a person who relies on SNAP to buy groceries, they have to use their SNAP credits wisely. New Jersey does not tax groceries, so people who rely on SNAP benefits do not have to pay taxes on the items they purchase. Most items that can be bought with SNAP benefits are tax exempt, but some items that can be bought with SNAP benefits are taxable.
Rowan Counterintuitive 