U.S. STATE & LOCAL

The State and Local Tax Committee is responsible for TEI’s educational and advocacy efforts for U.S. state and local tax issues. 

The committee monitors state and local tax developments throughout the country, files amicus briefs with state and federal courts on impending state and local tax issues, and files comment letters addressing various legislative and administrative proposals. 

The committee has also developed an extensive set of policy statements reflecting TEI's position on important administrative and procedural issues. These statements facilitate advocacy by providing formal position papers TEI's members can use when communicating with taxing agencies. Finally, the committee regularly conducts liaison meetings with state and local taxing authorities to discuss tax-enforcement and policy matters in those jurisdictions.

On March 30, 2023, TEI filed an amicus brief in Comcast v. Maryland, which is pending before the Maryland Supreme Court. The fundamental substantive issue in this case is whether the Maryland Digital…
On September 22, 2021, TEI submitted an open letter to states that have not amended their corporate return due dates to November 15. The letter requests that such state automatically waive penalties…
TEI filed an amicus brief with the South Carolina Court of Appeals in Amazon Services, LLC v. South Carolina Department of Revenue on January 7, 2021. The case involves South Carolina’s attempt to…
On July 16, 2020, TEI filed an amicus brief seeking review with the Texas Supreme Court in Sirius XM Radio v. Hegar. The case addresses the manner Texas apportions service provider’s gross receipts…
On March 25, 2020, TEI sent state and local tax organizations and state tax revenue agencies a letter seeking administrative, filing, and payment relief for state and local taxes in response to the…
On February 24, 2020, TEI filed an amicus brief seeking review with the U.S. Supreme Court in Paz v. New Jersey Director of Taxation. The case involves New Jersey’s attempt to tax all of the gain…
On February 20, 2019, TEI filed an amicus brief seeking review with the Louisiana Supreme Court in the Jefferson Parish v. Wal-Mart.com USA case. The court accepted review and, on June 19, 2019, TEI…
On February 20, 2019, TEI filed an amicus brief seeking review with the Louisiana Supreme Court in the Jefferson Parish v. Wal-Mart.com USA case. The case involves Jefferson Parish’s attempt to hold…
In October 2018, TEI worked with the Council on State Taxation (COST) and AICPA to request that states issue guidance indicating they will waive late filing (but not late payment) penalties for state…
On April 4, 2018, TEI filed an amicus brief with the U.S. Supreme Court in South Dakota v. Wayfair, No. 17-494. In Wayfair, Petitioner South Dakota asked the Court to modify the “physical presence”…
On February 14, 2018, TEI issued a new policy statement addressing the financial statement impact of tax law changes. The policy statement encourages states adopting corporate income tax policy…
On December 18, 2017, State Tax Notes honored TEI’s role in a joint industry task force working to create a model revenue agent report (RAR) statute, which State Tax Notes featured as its “Project of…
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