Meetings

Previous Task Force Meetings

November 17 - NCSL Taskforce on State and Local Taxation Virtual Meeting

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 

May 15 - NCSL Taskforce on State and Local Taxation Virtual Meeting

Presentation

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

May 8 - NCSL Taskforce on State and Local Taxation Virtual Meeting 

Presentation

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

May 1 - NCSL Taskforce on State and Local Taxation Virtual Meeting 

Presentation

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

Nov. 22-23 in Charleston, SC

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

Aug. 4-5 in Nashville, TN

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

May 10-11 in Washington, D.C.

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): https://www.lincolninst.edu/research-data/data-toolkits/significant-features-property-tax/topics/residential-property-tax-relief-programs

Nov. 16-17 in Scottsdale, Ariz.

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)

 

July 29, 2018, in Los Angeles in conjunction with NCSL's Legislative Summit

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

 

June 28-29, 2018 in Lake Tahoe, Nev.

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

 

March 23-24, 2018 in Washington, D.C.

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

 

Nov. 17-18, 2017, in Miami.

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

 

Aug. 7-8, 2017, in Boston in conjunction with the NCSL Legislative Summit.

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

 

June 15-16, 2017, in Jackson Hole, Wyo.

Agenda

Presentations

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

 

Jan. 14, 2017, in Scottsdale, Ariz. in conjunction with the NCSL Executive Committee Meeting.

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

 

Nov. 18-19, 2016, in Dana Point, Calif., in conjunction with the SGAC Leaders' Policy Conference

Agenda

Presentations

 

• Post-Election Outlook: Federal Budget & Tax Landscape
• Streamlined Sales Tax Governing Board Update
• Communications Taxes: State Trends and Policy Implications
• Financial Reporting Publicly Traded Companies
• State & Local Taxation of Short Term Rentals
   

Aug. 7-8, 2016,NCSL Legislative Summit

 

Presentations

• 50 State Property Tax Comparison Study: For Taxes Paid in 2015
• Changes in Federal Tax Treatment of Partnerships
• How State Policies Impact Local
• Marijuana Legalization & Taxes
• What's Going on in California Tax

 

June 17-18, 2016, in Brooklyn at the Sheraton Brooklyn Hotel.

See the meeting agenda.

Presentations

• Sales Tax Nexus Presentation
• Streamlined Sales Tax Governing Board and Business Advisory Council Update
• Software and Tax Compliance
• Update: Uniform Law Commission Draft of Revised Uniform Unclaimed Property Act

Older Task Force Meetings

• Jan. 9, 2016, in conjunction with the Winter NCSL Executive Committee Meeting in Salt Lake City. | Agenda
• Nov. 20-21, 2015, in Miami | Agenda
• Aug. 2-3, 2015, in conjunction with the NCSL Legislative Summit in Seattle | Agenda
• Jan. 9, 2015, in conjunction with the NCSL Winter Executive Committee Meeting in New Orleans | Agenda
• Nov. 21-22, 2014, in Scottsdale, Arizona. | Agenda
• Aug. 18-19, 2014, in conjunction with the NCSL Legislative Summit in Minneapolis | Agenda 
• May 30, 2014, in conjunction with the Spring NCSL Executive Committee meeting in Anchorage | Agenda | Summary
• Nov. 22-24, 2013, in Miami | Agenda | Summary
• Aug. 11-12, 2013, in conjunction with the NCSL Legislative Summit in Atlanta | Agenda | Summary
• May 30-31, 2013, in Boston | Agenda | Summary
• Nov. 16-17, 2012, in Santa Monica, Calif. | Agenda | Summary
• Aug. 5-6, 2012, in Chicago | Agenda | Summary
• May 17-18, 2012, in Denver | Agenda | Summary
• March 24, 2012, in Washington, D.C. | Agenda | Summary

Additional Resources

Task Force Policies and Resolutions

Issue Area	Policy/Resolution
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) Status of State Laws for Point-of-Sale Collection of E911 Fees
Digital Taxation	Resolution: NCSL Supports Passage of the Federal Digital Goods & Services Tax Fairness Act (August 2016) Cloud Based Services Principles (August 2012)
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)

Task Force Letters and Testimony

Issue Area	Documents
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)

Task Force Issue Areas

Issue Area	Documents
911 Funding	PowerPoint: The Future of 911 Funding (January 2016) - Scott Mackey, KSE Partners; Kathleen Kittrick, Verizon
Cloud Computing	Taxing the Coud: Not a Weather Phenomenom (Video From Panel Presentation at the 2012 NCSL Legislative Summit) 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
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	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 Collecting E-Commerce Taxes: Interactive State Map (2012) Estimated Uncollected Use tax from all Remote Sales (2012)
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 Database: Tax Expenditures from the Pew Charitable Trusts (December 2012) Report by The Center on Budget and Policy Priorities (May 2011) State by State List of Tax Expenditure Reports from the Institute on Taxation and Economic Policy 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

 

Task Force Related Organizations

Related Organizations	Documents
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)	CTJ Reports
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)	FTA Research Projects FTA Meetings Schedule State Tax Rates
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)	Taxes and Revenue Budget Processes in the States (2015)
National Tax Association	State and Local Resources
National Taxpayers Conference	State and Local Finance Database
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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