State & Local Tax

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.

U.S. STATE & LOCAL

Staff Liaison:

Pilar Mata,Tax Counsel
202.464.8346

 


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

TEI Honored for Role in State Tax Notes’ “Project of the Year”

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 statute, which State Tax Notes featured as its “Project of the Year.”

TEI Issues Policy Statements Regarding the Sales Taxation of Business Inputs, Trailing Nexus, and the Confidentiality of Taxpayer Information

On August 25, 2017, TEI issued policy statements regarding the Sales Taxation of Business Inputs, Sales Tax Filing Requirements After Nexus Ceases (Trailing Nexus), and the Public Disclosure of Confidential Taxpayer Information.

TEI Advocates the Need to Update State Statutes Governing the Reporting Federal Income Adjustments at the SEATA and MSATA Meetings

On July 10, 2017 and August 22, 2017, TEI Tax Counsel Pilar Mata, along with Fred Nicely of the Council on State Taxation, presented at the Southeastern Association of Tax Administrators and Midwestern States Association of Tax Administrators meetings. The panel discussed the need for states to update state statutes governing the reporting of federal income adjustments.

MTC Adopts Recommendation to Expand the Partnership Workgroup’s Mandate and Use the Interested Parties’ Draft as a Starting Point for a MTC Model Statute Update

On August 1, 2017, the MTC’s Uniformity Committee voted to expand the MTC’s Partnership Workgroup’s mandate to address the reporting of all federal audit adjustments and to use the Interested Parties’ draft model statute as a starting point to update the MTC’s model statute.

TEI Updates Policy Statements Addressing Independent State Tax Tribunals and Contingent Fee Audit Arrangements

On July 24, 2017, TEI updated two existing policy statements, which pertain to independent state tax tribunals and contingency fee audit arrangements.

TEI Urges Washington Legislature to Enact Legislation Establishing an Independent Tax Court

On June 16, 2017 TEI submitted a letter to Senator Braun and Representative Jinkins of the Washington Legislature urging the legislature to enact Senate Bill 5866, 2nd Substitute, which would establish an independent tribunal to hear appeals of tax assessments and other matters administered by the Washington Department of Revenue.

TEI Advocates Need to Update State Statutes Governing the Reporting Federal Income Adjustments at the National Conference of State Legislatures Meeting (June 15, 2017)

On June 15, 2017, TEI Tax Counsel Pilar Mata, along with Fred Nicely and Nikki Dobay of the Council on State Taxation, April Nevarez on behalf of the Institute for Professionals in Taxation, Jaye Calhoun on behalf of the ABA’s State and Local Tax Committee, and Tom Shimkin of the Multistate Tax Commission, presented at the National Conference of State Legislatures Taskforce on State and Local Taxation. The panel discussed the need for state legislators to update state statutes governing the reporting of federal income adjustments.

TEI Issues Policy Statement Regarding the State Implementation of Federal Partnership Audit Rules

On June 13, 2017, TEI issued a new policy statement addressing state implementation of the federal partnership audit rules.

TEI Updates Policy Statement Regarding the Reporting of Federal Income Tax Adjustments

On January 23, 2017, TEI updated its state and local tax policy statement regarding the Reporting of Federal Income Tax Adjustments. The original policy statement, issued in November 2015, noted that states vary substantially regarding the amount of time to report such changes and the triggers for reporting of such changes.  TEI thus recommended a reporting time of at least 180 days, uniform triggers, and the option for taxpayers to report changes using a streamlined report similar to the Federal 1120X rather than filing an amended state tax return.

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