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Mission Statement

As our nation’s economy continues to evolve from a primarily state-based system into a more integrated national and global economy, state tax systems must adapt in a manner that does not impede economic growth, provides clarity and simplicity to taxpayers and ensures the necessary revenue for appropriate government functions. This task force addresses important and timely issues on tax policy in order to provide guidance to state legislators as they address the emerging taxation issues in the 21st century economy.

The task force has endeavored to maintain state sovereignty while acknowledging the need for a tax system that can work across state lines. Our success has been due to our ability to regularly educate state legislators about these issues through meetings, seminars and technical assistance to legislatures. The task force plays an important role in helping state legislatures understand the policy choices they face. By working in a bipartisan manner, the task force identifies the issues that legislatures will need to address–and provides guidance to the states by developing model principles for tax reform and modernization.

NCSL Task Force On State & Local Taxation
Co-Chair: Senator Curtis S. Bramble, Utah
Co-Chair: Senator Dina Neal, Nevada
Vice Chair: Senator Cristina Castro, Illinois
Vice Chair: Representative Jason C. Harper, New Mexico

NCSL Contacts: Sanam Hooshidary (D.C.)  Eric Syverson (Denver)  Brian Wanko (D.C.) 

Members by States

Representative Chris Sells
Senator Jesse Kiehl
Senator J.D. Mesnard
Representative Les Eaves
Representative Carlton Wing
District of Columbia
Councilmember Anita Bonds
Councilmember Brooke Pinto
Speaker Scott K. Saiki
Representative David M. Cannon
Representative Kelly M. Burke
Senator Cristina Castro
Representative Marcus C. Evans Jr.
Senator Travis Holdman
Senator Dan Kerschen
Representative Adam Smith
Jennifer Hays
Representative Julie Emerson
Senator Mike Reese
Senator Brian J. Feldman
Senator Susan L. Moran
Benjamin Gielczyk
Senator Ann H. Rest
Representative Larry Brewster
Representative Jim Hamilton
Senator Greg Hertz
Megan Moore
Representative Mark Thane
Senator R. Brad Von Gillern
Assemblymember Shea Backus
Senator Dina Neal
New Hampshire
Representative Susan Almy
New Mexico
Representative Jason C. Harper
Senator Benny Shendo
Ismael Torres
New York
Assemblymember John T. McDonald
Jeffrey M. Wice
Senator Tim Schaffer
Senator Roger Thompson
Puerto Rico
Senator Juan Zaragoza Gomez
Rhode Island
Representative Marvin L. Abney
Representative Brian Patrick Kennedy
Speaker K. Joseph Shekarchi
South Carolina
Representative Nathan Ballentine
South Dakota
Representative Ernie Otten
Senator Joey Hensley
Senator Bo Watson
Senator Drew Springer
Senator Curtis S. Bramble
Senator Wayne A. Harper
Senator Daniel McCay
Representative Emilie Kornheiser
April R. Kees
Senator Mamie E. Locke
Delegate Vivian E. Watts
Tyler Williams
Representative April Berg
Senator Noel Frame
Senator June Robinson
West Virginia
Senator Eric Nelson Jr.
Dan Schmidt
Representative Liz Storer

Expand All

Upcoming Meetings

Previous Meetings

Policies and Resolutions

Communications Taxation

Digital Taxation

Property Taxation

Remote Sales Taxation

Sharing/On-Demand Economy

Tax Administration

  • Resolution: Contingency Fee Audits (September 2011) 
  • NCSL State Disaster Resolution (August 2011) 
  • NCSL State Disaster Model Language (August 2014)
  • Chart of States That Have Adopted the NCSL Model Language

Tax Expenditures


Property Taxation of Communications Providers, A Primer for State Legislatures, NCSL SALT Task Force Primer Update, April 2024

Additional Resources

State and Local Tax Considerations of Remote Work Arrangements, NCSL SALT Task Force White Paper Report, August 2023

Additional Resources

State and Local Tax Considerations for Marketplace Facilitator Tax Collection Requirements, NCSL SALT Task Force White Paper Update, August 2023

Additional Resources

State Declared Disaster – Tax Policy to Facilitate Business Rapid Response, NCSL SALT Task Force Policy Recommendation Update, August 2023

Sales Tax Exemption for Communications Network Equipment, NCSL SALT Task Force Policy Recommendation Update, August 2023

Task Force Sponsors
  • AARP*
  • Amazon*
  • America’s Credit Unions
  • AT&T*
  • Block
  • Charter Communications*
  • Comcast Cable Communications*
  • Council On State Taxation (COST)
  • CTIA - The Wireless Association*
  • Eversheds Sutherland*
  • Expedia Group
  • Google*
  • NCTA - The Internet & Television Association
  • The Pew Charitable Trusts*
  • Turo*
  • Walmart

*Denotes Advisory Group Member

  • Contact NCSL

  • For more information on this topic, use this form to reach NCSL staff.