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 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…
On August 25, 2017, TEI issued new policy statements regarding the Sales Taxation of Business Inputs, Sales Tax Filing Requirements After Nexus Ceases (Trailing Nexus), and the Public Disclosure of…
On July 10, 2017 and August 22, 2017, TEI Tax Counsel Pilar Mata, along with Fred Nicely of the Council on State Taxation (COST), presented at the Southeastern Association of Tax Administrators (…
The MTC’s Partnership Workgroup was formed in Fall 2016 to address how states should report federal adjustments arising the federal centralized partnership audit regime, which will go into effect for…
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