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.

Todd Lard Joins the TEI Staff

Todd A. Lard

Todd A. Lard is Tax Counsel for TEI in Washington, D.C., where he supports the advocacy and educational activities of TEI’s State and Local Tax Committee.  While new to the role, Todd will advance TEI’s state and local tax priorities, which will include legislative, administrative, and judicial advocacy involving complex state and local tax issues affecting multistate corporations.

U.S. STATE & LOCAL

Staff Liaison:

Todd Lard, Tax Counsel
202.236.3868

 

 

 

 

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 Guidance from States Regarding Penalty Relief for State Corporate Tax Returns Filed by November 15, 2021

On September 22, 2021, TEI submitted an open letter to states that have not amended their corporate return due dates to November 15. The letter requests that such state automatically waive penalties for failure to file corporate tax returns due on October 15, 2021 if the taxpayer files such returns no later than November 15, 2021.

TEI Files Amicus Brief With the South Carolina Court of Appeals in Amazon Services, LLC v. South Carolina Department of Revenue

TEI filed an amicus brief with the South Carolina Court of Appeals in Amazon Services, LLC v. South Carolina Department of Revenue on January 7, 2021.

TEI Files Amicus Brief Seeking Review by the Texas Supreme Court in Sirius XM Radio v. Hegar

On July 16, 2020, 2020, TEI filed an amicus brief seeking review with the Texas Supreme Court in Sirius XM Radio v. Hegar.

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.
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