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 Requests Administrative and Payment Relief for State and Local Taxes in Response to COVID-19 Crisis

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 COVID-19 crisis.

TEI Files Amicus Brief Seeking Review by the U.S. Supreme Court in Paz v. New Jersey Director of Taxation

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.

TEI Files Amicus Brief on the Merits With the Louisiana Supreme Court in the Jefferson Parish v. Wal-Mart.com USA Case

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 filed an amicus brief supporting Wal-Mart.com on the merits.

TEI Files Amicus Brief Seeking Review With the Louisiana Supreme Court in the Jefferson Parish v. Wal-Mart.com USA Case

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.

TEI Requests Guidance from States Regarding Penalty Relief for State Corporate Tax Returns Filed by November 15, 2018

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 corporate tax returns due October 15 but filed by November 15, 2018.

TEI Files Amicus Brief With U.S. Supreme Court in the South Dakota v. Wayfair Economic Nexus Case

On April 4, 2018, TEI filed an amicus brief with the U.S. Supreme Court in South Dakota v. Wayfair, No. 17-494.

TEI Issues Policy Statement on Financial Statement Impact of Tax Law Changes

On February 14, 2018, TEI issued a new policy statement addressing the financial statement impact of tax law changes.

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.
Close