State and Local Taxation Task Force

Dates TBA.

Fiscal Symposium, Nov. 16-18, 2022, New Orleans

SALT Working Group Pre-Conference in Conjunction With the NCSL Legislative Summit, July 31,2022

NCSL Task Force on State and Local Taxation Virtual Meeting, May 10, 2021

Presentations

• Federal COVID and Proposed Spending Update
• American Rescue Plan Act’s “Tax Mandate”
• Moving the Traditional Income Tax Filing Deadline: One Takeaway for Legislators
• Federal Tax Reform under the Biden Administration & Its Implications for State Taxation
• AARP State-Level Model Bills on Property Taxes and Caregiver Tax Credit
• State Earned Income Tax Credits: A Proven Way To Help Improve Family Wellbeing
• State Implementation of 988 Suicide Prevention Hotline
• Task Force on State and Local Taxation Meeting Recording

NCSL Task Force on State and Local Taxation Virtual Meeting, Nov. 17, 2021

Presentations

• Federal Post-Election Update
• Remote Sellers, Marketplace Sellers and Marketplace Facilitators
• Remote Work-Mobile Workforce Taxation Issues
• Triaging FY 2021 Comparison to Prior Recessions
• Task Force on State and Local Taxation Meeting Recording

NCSL Task Force on State and Local Taxation Virtual Meeting, May 15, 2020

Presentations

• The Pandemic and the Damage Done: Revitalizing State Revenue Streams Slides
• The Pandemic and the Damage Done: Revitalizing State Revenue Streams Recording

NCSL Task Force on State and Local Taxation Virtual Meeting, May 8, 2020

Presentations

• State Tax Administration and Compliance in the COVID-19 Era Slides
• State Tax Administration and Compliance in the COVID-19 Era Recording

NCSL Task Force on State and Local Taxation Virtual Meeting, May 1, 2020

Presentations

• Impact of CARES Act on State Tax Systems Presentation Slides
• Impact of CARES Act on State Tax Systems Presentation Recording

Charleston, S.C., Nov. 22-23, 2019

Agenda

Presentations

• CSP Implementation and Sales Tax Simplification Efforts in Non-SSUTA States
  • Secretary C. Daniel Hassell, CSP Implementation in Pennsylvania
• Examining Equity in Taxes
  • Michael Leachman, Center on Budget and Policy Priorities
  • CBPP Report: Advancing Racial Equity with State Tax Policy
  • Gerri Madrid-Davis, AARP
• Economic Development Incentives: What Works
  • Ellen Harpel, Smart Incentives
• 2020 Legislative Initiatives to Improve State Tax Compliance Administration
• The Economic/Tax Impact of Natural Disasters
  • Dr. Howard Chernick, City University of NY
  • Katherine Schill, Minnesota House
• Digital Goods Taxation: International and Domestic Perspectives
  • Joao Rodrigues, European Parliament Liaison Office with the U.S. Congress
  • Joe Bishop-Henchman, McDermott, Will & Emery
• Federal Budget and Tax Update
  • Erlinda Doherty, NCSL

Nashville, Tenn., Aug. 4-5, 2019

Agenda

Presentations

• Carsharing Taxation
• The Impact of Imposing Sales Tax on Business Inputs
• Opportunity Zones
  • Center on Budget and Policy Priorities Resources and Blogs (One and Two)
  • Economic Innovation Group Resources
• The State of Tax Compliance
• Show Me the (Sports Betting) Money

Washington, D.C., May 10-11, 2019

Agenda

Presentations

• Bloomberg Survey of State Tax Departments
• Approaches to Cannabis Taxation
  • Joe Bishop-Henchman, Tax Foundation
  • Carl Davis, ITEP
• Gentrification and Property Tax Relief
  • Barrie Tabin, AARP
• Marketplace Facilitator Legislation
  • Richard Cram, Multistate Tax Commission
• The Future of Transportation Funding
• TCJA Conformity Issues: GILTI, 163(j), and Section 118
• Additional Property Tax Relief Resources:
  • Circuit breakers: https://www.lincolninst.edu/publications/policy-focus-reports/property-tax-circuit-breakers
  • Homestead exemptions: https://www.lincolninst.edu/publications/articles/how-do-states-spell-relief
  • Deferrals: BC CRR Proposal for MA; CA LAO Evaluation of PT Postponement Program
  • Assessment limits: https://www.lincolninst.edu/publications/policy-focus-reports/property-tax-assessment-limits
  • Monthly property taxes: https://www.lincolninst.edu/publications/working-papers/improving-property-tax-expanding-options-monthly-payments
  • Summary tables describing property tax relief programs (from Significant Features of the Property Tax)

Scottsdale, Ariz., Nov. 16-17, 2018

Agenda

Presentations

• Unclaimed Property Update
• Wayfair Implementation and Marketplace Facilitators
• State Implementation ofthe Wayfair Decision
• Certified Service Providers and Wayfair Implementation
• Model CSP Act
• Drizly Alcohol Delivery
• Winery Direct to Consumer Shipping and Taxes
• Alcohol Taxation
• NCSL E-Cigarette Overview
• State and Local Policy Options to Regulate E-Cigarettes - TCLC
• Treasury Offset Program
• State Personal Income Taxes Following the TCJA
• Federal Tax Reform - Impact on 2019 Legislation Sessions: GILTI
• Legislators: Don't Feel Guilty about Taxing GILT
• Federal Tax Reform - Overview of IRC 163(j)

Los Angeles in Conjunction With NCSL's Legislative Summit, July 29, 2018

Agenda

Presentations

• COST Scorecard on the States' Sales Tax Systems
• Online Sales Tax: What's Ahead for States
• Updated Resolution Supporting Passage of a Federal Digital Goods & Services Tax Fairness Act

Lake Tahoe, Nev., June 28-29, 2018

Agenda

Presentations

• Remote Sales Tax: Next Steps for States after Wayfair Facebook Live Recordings
  • Part 1: Brian Galle, Georgetown University Law Center
  • Part 2: Senator Curt Bramble (UT), Retail Community, and Tax Experts
  • Part 3: Max Behlke (NCSL), Streamlined Sales Tax Governing Board, Wyoming Department of Revenue, COST, and tax attorneys
• The Future of Gaming and Sports Betting Facebook Live Recording
• Diving Back into Federal Tax Reform
• Transportation Funding Slides
• Adopted Principles Document - Principles of State Implementation after South Dakota v. Wayfair

Washington, D.C., March 23-24, 2018

Agenda

Presentations

• State Revenue Implications of Federal Tax Reform
• State Implications of International Tax Reform
• State Implications of Federal Tax Reform - Business Tax Reform
• Individual Tax Provisions and the States
• Background of SD v. Wayfair, Inc.
• The State of the State Budgets
• Facilitating Repid Response to Disaster
• Unclaimed Property Update
• Digital Goods Update
• State Impact of Federal Partnership Changes

Miami, Nov. 17-18, 2017

Agenda

Presentations

• State Implications of Federal Tax Reform Luncheon
• Taxation of Marijuana Legalization Presentation
• Certifying Third Party Databases
• Real Time Sales Tax Collection Presentation
• Unclaimed Property Presentation
• How States Are Improving Tax Incentives for Jobs and Growth
• Implications of Federal Tax Reform on State and Local Taxes - CenturyLink
• Diving into Federal Tax Reform
• Short Term Rental Tax Legislation Update
• Property Taxation on Communications Provides: A Primer for State Legislatures
• Amended Document - Principles for the Taxation of Online Travel Companies and Short-Term Rental Marketplaces

Boston in Conjunction With the NCSL Legislative Summit, Aug. 7-8, 2017

Agenda

Presentations

• Taxes on Sugar Sweetened Beverages
• Public Health at a Crossroads: Constraint vs. Choice?
• Streamlined Sales Tax/Business Advisory Council Update
• What Exactly is the Value Added Tax (VAT)?
• State Savings under the Work Opportunity Tax Credit
• Taxation of Digital Goods Update
• The Future of Colorado-Style Sales Tax Reporting Laws
• Netsweeper Presentation
• Anti-Fraud Measures: Protecting Income Tax Returns

Jackson Hole, Wyo., June 15-16, 2017

Agenda

Presentations

• State of State Budgets
• Federal Update
• Short-Term Lodging Taxation
• Digital Goods
• Federal Tax Reform
• Broadening the Sales Tax Base

Scottsdale, Ariz. in Conjunction With the NCSL Executive Committee Meeting, Jan. 14, 2017

Agenda

Resources

• Tax Expenditure Budget and Report: Best Practices

Presentations

• Balancing Tax Administration and Tax Policy
• Digital Taxation and Augmented Reality
• Federal Tax Reform 2017
• State of State Budget
• State Tax Implications of Federal Tax Reform Legislation
• State Taxes and State Economic Performance
• Taxes and Economic Growth
• Uniformity with Reporting Federal Audit Adjustments to States

Communications Taxation

• Property Taxation on Communications Providers: A Primer for State Legislatures (Updated November 2017)
• Communications Network Equipment Exemption Resolution (August 2015)
• NCSL Point of Sale Model Bill (February 2011)
• Collection of E911 Fees on Wireless Prepaid Service at the Point-of-Sale Act Resolution (August 2009)

Digital Taxation

• Resolution: NCSL Supports Passage of the Federal Digital Goods & Services Tax Fairness Act (August 2016)

Property Taxation

• Principles for the Taxation of Business Personal Property (January 2016)
• Property Taxation on Communications Providers: A Primer for State Legislatures (November 2015)

Remote Sales Taxation

• Model Legislative Proposal for States Considering Expanding Sales/Use Tax Collection Requirements (January 2016)
• NCSL Opposes Extension of the Internet Tax Freedom Act Before Adoption of Remote Sales Tax Collection Authority Resolution (August 2015)
• Resolution: NCSL Supports and Urges Enactment of the Remote Transactions Parity Act Resolution (August 2016)
• Model Legislative Proposal for Marketplace Facilitator Sales Tax Collection (January 2020)

Sharing/On-Demand Economy

• NCSL Taxation of Online Travel Companies and Short-Term Rental Marketplaces Principles (November 2017)

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

• NCSL Tax Expenditure Report Best Practices (January 2017)

911 Funding

• NCSL Letter to FCC Working Group (January 2016)

Digital Goods

• NCSL Letter to House Judiciary Committee on Digital Goods Legislation (June 2012)

Multistate Tax Commission

• Letter: To MTC Regarding the MTC Insurance Project (April 2013)
• Letter: To MTC Regarding the Uniform Divison of Income for Tax Purposes Act (UDITPA) (September 2012)
• Letter: To MTC Regarding the Uniform Division of Income for Tax Purposes Act (UDITPA) (May 2012)

Remote Sales Tax Collection

• NCSL Letter to Legislative Leaders on Regarding State Action on Remote Sales Tax Collection (January 2016)
• Model Legislative Proposal for States Considering Expanding Sales/Use Tax Collection Requirements (January 2016)
• NCSL Testimony to Senate Finance Committee (April 2012)
• NCSL Letter of Support for the Marketplace Fairness Act (November 2011)

911 Funding

• PowerPoint: The Future of 911 Funding (January 2016) - Scott Mackey, KSE Partners; Kathleen Kittrick, Verizon

Cloud Computing

• PowerPoint: "Cloud Computing: The Next Big Thing in IT" (August 2012) - Steve Pierce, AT&T; Scott Mackey, KSE Partners; Steve Kranz, McDermott Will & Emery
• Tax Analysts Special Report: "Cloud Computing: The Answer Is ‘No" (October 2012)

Combined Reporting

• Combined Reporting With The Corporate Income Tax: Executive Summary (November 2010) - Bill Fox and LeAnn Luna, University of Tennessee

Communications Taxation 

• Communications Taxes: State Trends and Policy Implications (November 2016) - Scott Mackey, KSE Partners; Roy Adkins, CenturyLink; Ellen Berenholz, Comcast; Deborah Bierbaum, AT&T; Stacey Sprinkle, Verizon 
• PowerPoint: State Implications of a Permanent Internet Tax Freedom Act (January 2016) - Michael Mazerov, Center on Budget and Policy Priorities
• Property Taxation on Communications Providers: A Primer for State Legislators (November 2015; updated 2017) - National Conference of State Legislatures

Corporate Income Tax Apportionment

• PowerPoint: Alternative Apportionment (August 2014) - Ellen Berenholz, Comcast; Fred Nicely, Council On State Taxation;  Bruce Johnson, Utah Tax Commission; Todd Lard, Sutherland

Digital Goods

• PowerPoint: Digital Taxation and Augmented Reality (January 2017) - Steve Kranz, McDermott Will & Emery; Tom Foulkes, Entertainment Software Association
• PowerPoint: Taxation of Digital Goods (November 2015) - Steve Kranz, McDermott Will & Emery

Electronic Cigarette Taxation

• PowerPoint: American Vaping Association (November 2014) - Gregory Conley, American Vaping Association 

Federal Audit Adjustment

• PowerPoint: Uniformity with Reporting Federal Audit Adjustments to States (January 2017) - Nikki Dobay, Council on State Taxation; Pilar Mata, Tax Executives Institute; Fred Nicely, Council on State Taxation; Thomas Shimkin, Multistate Tax Commission 

Federal Tax Reform and States

• PowerPoint: The State Tax Implications of Federal Tax Reform Legislation (January 2017) - Joe Crosby, Multistate Associates; Karl Frieden, Council On State Taxation; Michael Mazerov, Center on Budget and Policy Priorities; Greg Turner, Turner SALT 
• PowerPoint: Federal Tax Reform (January 2017) - Kyle Pomerleau, Tax Foundation
• PowerPoint: Post-Election Outlook: Federal Budget & Tax Landscape (November 2016) - Bill Hoagland, Bipartisan Policy Center

Film Tax Incentives

• Power Point: Film Tax Incentives an Overview (November 2014) - Joe Henchman, Tax Foundation; Joe Kristan, Roth & Company

Gaming/Gambling

• PowerPoint: Overview of Gaming Taxation (January 2016) - Sara Rayme, American Gaming Association
• Fantasy Sports Betting (January 2016) - Assemblywomen Irene Bustamante Adams, Nevada

Insurance 

• PowerPoint: State Taxation of the Insurance Industry (August 2014) - Jim Hall, American Council of Life Insurers; Bob Montellione, Prudential; Jim Williams, Mass Mutual

International Investment

• PowerPoint: State Taxation and International Investment (November 2015) - Evan Hoffman, Organization for International Investment 

Lodging Taxation

• PowerPoint: Lodging Taxation Primer (November 2015) - Rob Stephens, HotSpot Tax

Marijuana Taxation

• PowerPoint: Marijuana Legalization and Taxes (August 2016) - Joe Henchman, Tax Foundation

Multistate Tax Commission

• PowerPoint: How Do MTC Audits Actually Work? (August 2014) - Joel Waterfield, Grant Thornton
• PowerPoint: MTC Update (August 2014) - Steve Kranz, McDermott Will & Emery

NCSL Tax Policy Handbook For State Legislators

• Tax Policy Handbook for State Legislators (February 2010) - National Conference of State Legislatures

On-Demand Economy

• PowerPoint: Taxation in the On-Demand Economy (January 2016) - Steve Kranz, McDermott, Will & Emery

Online Travel Companies (OTC)

• Report by the Tax Foundation (May 2012) - Joe Henchman, Tax Foundation
• Report by the The Center on Budget and Policy Priorities (April 2011) - Michael Mazerov, Center on Budget and Policy Priorities 

Property Tax

• Property Taxation on Communications Providers: A Primer for State Legislators (November 2015; updated 2017) - National Conference of State Legislatures
  PowerPoint: Property Tax Administration (May 2014) - Fred Nicely, Council on State Taxation
• PowerPoint: Property Tax Seminar (November 2014) - Scott Roberti, General Electric; Joe Mulcahy, Ryan, LLC; Fred Nicely, Council on State Taxation 
• PowerPoint: Property Tax Relief Options for State Governments (August 2015) - Adam Langley, Lincoln Institute of Land Policy
• Significant Features of the Property Tax - Lincoln Institute of Land Policy

Sales Suppression (Tax Zappers)

• Tax Zappers (April 2015) - National Conference of State Legislatures

Sales Tax (General)

• PowerPoint: Broadening the Sales Tax Base Dos & Dont's (November 2014) - Fred Nicely, Council on State Taxation; Liz Malm, Tax Foundation

Sales Tax Holidays

• PowerPoint: Sales Tax Holidays (January 2015) - Frank Julian, Macys
• PowerPoint: Sales Tax Holidays - Do thay pass the "good tax policy" test? (January 2015) - Liz Malm, Tax Foundation
• Policy Briefing on Sales Tax Holidays (July 2012) - The Institute on Taxation and Economic Policy

Sales Tax (Remote/Online Sales Tax Collection)

• PowerPoint: State Legislative Landscape: Sales Tax Nexus (June 2016) - Joe Crosby and Liz Malm, Multistate Associates
• PowerPoint: Sales Tax Compliance in the 21st Century (June 2016) - National Association of Certified Service Providers
• PowerPoint: Hybrid Origin Sourcing Equals Tax Increase (November 2015)
• PowerPoint: The Seven Deadly Sins of Origin Sourcing (January 2015) - Joe Crosby, MultiState Associates; Joseph Henchman, Tax Foundation; Stephen Kranz, McDermott, Will & Emery
• PowerPoint: The Marketplace Fairness Act's Dooming Impact (January 2015) - Hamilton Davison, American Catalog Mailers Association 
• PowerPoint: House Judiciary Committee Proposal for Origin Rules & Revenue Return (January 2015) - Steve Delbianco, Netchoice

Sales Tax (Streamlined Sales Tax)

• PowerPoint: Streamlined Sales Tax Governing Board and Business Advisory Council Update (November 2016) - Craig Johnson, Streamlined Sales Tax Governing Board; Fred Nicely, Council on State Taxation; Scott Peterson, Avalara
• PowerPoint: Business Advisory Council (January 2016) - Charles Collins, ADP & BAC President; Fred Nicely, Council On State Taxation; Scott Peterson, Avalara

SALT Attorney Fees Provision

• PowerPoint: SALT Attorney Fees Provisions (August 2014) - Steve Kranz, McDermott, Will & Emery

Sharing Economy

• PowerPoint: State and Local Taxation of Short Term Rentals (November 2017) - Liz Malm, Multistate Associates 
• PowerPoint: Sharing Economy Lodging (November 2015)

State Taxation and Economic Growth

• PowerPoint: State Taxation and Economic Growth (January 2017) - Michael Mazerov, Center on Budget and Policy Priorities
• PowerPoint: Taxes and Economic Growth (January 2017) - Joe Henchman, Tax Foundation

Tax Administration 

• PowerPoint: Balancing Tax Administration and Tax Policy (Janaury 2017) - Commissioner Ken Roberts, Idaho State Tax Commission
• Tax Abatement Disclosures (August 2015) - Governmental Accounting Standards Board
• PowerPoint: Between a Rock and a Hard Place: Class Action versus Qui Tam (August 2015) - Deborah Bierbaum, AT&T
• PowerPoint: Vendor Liability Risks (November 2014) - Deborah Bierbaum, AT&T; Steve Kranz, McDermott, Will & Emery

Tax Expenditure Reports

• Defining the Tax Base (January 2016) - Liz Malm, Multistate Associates
• Report by The Center on Budget and Policy Priorities (May 2011)
• Reports from the Joint Committee on Taxation

Tax Incentives 

• PowerPoint: Evaluating Economic Development Incentives - Julie Srey, Pew Charitable Trusts

Taxation of Tangible Personal Property

• PowerPoint: Trends in the Taxation of Heavy Equipment Rentals (January 2015) - Joe Crosby, Multistate Associates

Transportation Funding

• How Long Has it Been Since Your State Raised its Gas Tax? (August 2015) - Institute on Taxation and Economic Policy
• PowerPoint: The State of Oregon’s Road Usage Charge Program (July 2015) - Oregon Department of Revenue
• PowerPoint: The Future of Federal Transportation Funding: Saving the Highway Trust Fund and MAP-21 Reauthorization (November 2014) - National Conference of State Legislatures

Unclaimed Property

• PowerPoint: Uniform Law Commission Draft of Revised Uniform Unclaimed Property Act (June 2016) - Diann Smith, McDermott, Will & Emery; Pat Reynolds, Council on State Taxation
• PowerPoint: ULC Drafting of Revised Uniform Unclaimed Property Act - Issues and Benefits (November 2015) - Diann Smith, McDermott, Will & Emery
• Unclaimed Property Gift Card/Exemption Map (November 2015) - McDermott, Will & Emery
• PowerPoint: Revision of the Unclaimed Property Act (November 2015) - John Gabriel, State of Tennessee Treasury Department on behalf of the National Association of Unclaimed Property Administrators

Virtual Currency 

• PowerPoint: Bitcoin/Virtual Currency: Is It Time For My State To Provide Formal Guidance (August 2015) - Joel Waterfield, Grant Thornton
• PowerPoint: Virtual Currency: What should my state's position be as far as its use? (January 2015) - Joel Waterfield, Grant Thornton

Work Opportunity Tax Credit

• PowerPoint: Work Opportunity Tax Credit Program (November 2015)
• Assessing the Effect of the Work Opportunity Tax Credit (November 2015) - Peter Cappelli, University of Pennsylvania

American Bar Association (ABA)

• Model State Administrative Tax Tribunal Act
• ABA Taxation Group

Bipartisan Policy Center

• Tax Policy

Center on Budget and Policy Priorities

• Article: Tax Flight is a Myth (August 2011)

Citizens for Tax Justice (CTJ)

Council on State Taxation (COST)

• Independent Tax Appeals Tribunals: Policy Position
• Special Report: Sales Taxation of Business Inputs (January 2005)

Federation of Tax Administrators (FTA)

Governmental Accounting Standards Board (GASB)

• Projects

Institute on Taxation and Economic Policy (ITEP)

• Reports 

Lincoln Institute of Land Policy

• Publications and Multimedia
• Education and Research
• 50-State Property Tax Comparison Study (June 2016)

Multistate Tax Commission (MTC)

• Events and Training

National Association of State Budget Officers (NASBO)

National Tax Association

National Taxpayers Conference 

Rockefeller Institute of Government 

• State and Local Finance

Streamlined Sales Tax Governing Board

• Streamlined Sales and Use Tax Agreement

Tax Foundation

• Tax Foundation Reports 

Tax Policy Center

• TaxVox (Blog)
• Tax Facts
• Tax Topics

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