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 May 5, 2011, members of TEI's Cleveland and Cincinnati Chapters attended their annual liaison meeting with the Ohio Department of Taxation. The TEI contingent met with high-level Department…
On April 12, 2011, TEI filed a letter urging the Alabama legislature to pass bill establishing a pre-payment, independent tax appeals tribunal but raising concerns with the legislation's proposed "…
On February 24, 2011, TEI filed an amicus letter with the California Supreme Court urging the Court to grant the pending Petition for Review filed by the California Taxpayers's Association in Supreme…
On September 21, 2010, TEI filed an amicus letter with the California Supreme Court in River Garden Retirement Home v. Franchise Tax Board urging the court to accept the case and clarify the rules…
On September 2, 2010, TEI filed comments suggesting changes to proposed Washington Department of Revenue emergency regulations (WAC 458-20-19401, 458-20-19402 and 458-20-19403) interpreting recently…
On August 4, 2010, TEI filed a letter commenting on California AB 2498. TEI urged the California Legislature to reject the proposals that would (1) impose strict liability penalties on taxpayers…
On June 25, 2010, TEI filed answers to eight follow up questions issued by the House Judiciary Committee's Subcommittee on Commercial and Administrative Law on The Role of Congress in Developing…
On May 6, 2010, TEI Tax Counsel Daniel B. De Jong testified before the House Judiciary Subcommittee on the role of Congress in developing rules for the apportionment of income among states.  A copy…
On March 24, 2010, TEI filed an amicus brief with the U.S. Supreme Court in Johnson Controls v. Kentucky. TEI argued that Kentucky legislation retroactively eliminating a taxpayer's ability to claim…
On February 22, 2010, the Wisconsin Department of Revenue sent TEI a letter confirming TEI's comments had a significant impact on Wisconsin's final combined return regulations. Download the letter.
On October 15, 2009, TEI filed comments on Wisconsin's proposed combined reporting regulations. TEI's comments focused on: (1) the basis of assets owned by corporations that have not previously filed…
On October 6, 2009, TEI filed comments opposing Colorado's economic nexus regulation. TEI maintains that if the Proposed Regulation is not revised to require some physical presence in the State, it…
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