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 January 17, 2014, TEI submitted a letter in support of Alabama legislation (SB 74) that would establish a pre-payment, independent tribunal to hear appeals of tax assessments and other matters…
On June 10, 2013, TEI submitted comments to the Alabama Department of Revenue on its proposed local sales tax regulation governing seller collection responsibilities. The Institute's letter noted…
On March 4, 2013, TEI submitted a memorandum to the Multistate Tax Commission (MTC) urging it to abandon a proposed project aimed at creating model regulations governing the use of state statutory…
On February 19 and 20, 2013, TEI submitted letters in support of legislation in Alabama (HB 264 and SB 223) that would establish a pre-payment, independent tribunal to hear appeals of tax assessments…
On October 26, 2012, TEI filed an amicus brief with the U.S. Supreme Court in a case involving the characterization of income from the sale of assets as apportionable business income versus allocable…
On February 1, 2012, TEI issued a policy statement setting forth the Institute's position encouraging all states to establish pre-payment, independent tax tribunals presided over by individuals…
On February 14, 2012, TEI submitted a letter to the American Bar Association expressing the Institute's strong support for the ABA's Model State Administrative Tax Tribunal Act. TEI has long…
On February 14, 2012, TEI submitted a letter in support of legislation in Alabama (HB 105) that would establish a pre-payment, independent tribunal to hear appeals of tax assessments and other…
On October 5, 2011, Tax Executives Institute submitted the following comments to key leaders of the Wisconsin legislature, endorsing legislation to conform Wisconsin's tax law to federal provisions…
On August 15, 2011, Tax Executives Institute released a policy statement setting forth the Institute's position on contingency fee audits. The statement urges jurisdictions to renounce the use of…
On July 22, 2011, Tax Executives Institute submitted the following comments to the House Committee on the Judiciary and its Subcommittee on Courts, Commercial and Administrative Law, recommending the…
On June 1, 2011, the Institute filed an amicus brief urging the U.S. Supreme Court to overturn a lower court decision allowing Iowa to tax corporations with no physical presence in the State, KFC…
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