Task Force on State and Local Taxation

8/14/2019

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.

The Task Force was named "Tax Organization of the Year" for 2016 by Tax Analysts.

NCSL Task Force On State & Local Taxation

CO Chair: Representative John J. Macco, Wisconsin

Co-Chair: Representative Marvin L. Abney, Rhode Island

NCSL Contacts: Jackson Brainerd (Denver) Erlinda Doherty (D.C.) Jocelyn Salguero (D.C.)

Members by States

Alabama

Representative Chris Sells

Arizona

Senator J.D. Mesnard

Arkansas

Representative Dan M. Douglas

Colorado

Representative Tracy Kraft-Tharp

Esther van Mourik

Connecticut

Representative Chris Perone

District of Columbia

Councilmember Anita Bonds

Florida

Representative David Santiago

Georgia

Representative Jay Powell

Hawaii

Representative Sylvia J. Luke

Speaker Scott K. Saiki

Idaho

Representative Jim Addis

Illinois

Senator Cristina Castro

Representative Marcus C. Evans Jr.

Representative Michael J. Zalewski

Indiana

Representative Tim N. Brown

Senator Travis Holdman

Iowa

Senator Randy Feenstra

Kansas

Senator Dan J. Kerschen

Kentucky

Jennifer Hays

Louisiana

Senator Neil Riser

Maryland

Senator Brian J. Feldman

Michigan

Mary Ann Cleary

Minnesota

Senator Ann H. Rest

Katherine B. Schill

Montana

Representative Jim Hamilton

Megan Moore

Nevada

Assemblymember Dina A. Neal

New Hampshire

Representative Susan W. Almy

Representative Norman L. Major

New Mexico

Representative Jason C. Harper

New York

Senator David S. Carlucci

Assemblymember Felix W. Ortiz Jr.

Jeffrey M. Wice

North Carolina

Representative John D. Szoka

North Dakota

Senator Dwight C. Cook

Ohio

Senator Sean J. O'Brien

Representative John M. Rogers

Senator Timothy O. Schaffer

Representative Gary Scherer

Oklahoma

Senator Roger Thompson

Oregon

Representative Barbara Smith Warner

Rhode Island

Representative Marvin L. Abney

Representative Brian Patrick Kennedy

South Carolina

Representative Nathan Ballentine

Senator Paul G. Campbell Jr.

South Dakota

Senator Ernie Otten

Texas

Speaker Dennis Bonnen

Representative Dan Flynn

Representative Drew Springer

Utah

Senator Curtis S. Bramble

Senator Wayne A. Harper

Vermont

Representative Janet Ancel

Washington

Senator Christine Rolfes

West Virginia

Delegate Eric Nelson Jr.

Wisconsin

Senator Alberta Darling

Representative John J. Macco

Dan Schmidt

Meetings

Previous Task Force Meetings

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
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

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

Agenda

Presentations

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

Agenda

Presentations

Remote Sales Tax: Next Steps for States after Wayfair Facebook Live Recordings
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

Nov. 17-18, 2017, in Miami.

Agenda

Presentations

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

Agenda

Presentations

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

Agenda

Presentations

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

Agenda

Resources

Tax Expenditure Budget and Report: Best Practices

Presentations

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

Agenda

Presentations

Aug. 7-8, 2016,NCSL Legislative Summit

Presentations

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

See the meeting agenda.

Presentations

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

NOTE: NCSL provides links to other websites from time to time for information purposes only. Providing these links does not necessarily indicate NCSL's support or endorsement of the site.

Task Force on State and Local Taxation

Table of Contents

Members by States

Meetings

Previous Task Force Meetings

Nov. 22-23 in Charleston, SC

Aug. 4-5 in Nashville, TN

May 10-11 in Washington, D.C.

Nov. 16-17 in Scottsdale, Ariz.

Additional Resources