U.S. STATE & LOCAL

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.

On December 8, 2016, the South Carolina Department of Revenue issued SC Revenue Procedure #16-1, which addresses how corporations may report federal income tax adjustments made by the Internal…
The Hill Extra interviewed TEI Tax Counsel Pilar Mata and covered TEI's State Tax Havens Policy Statement in a recent article regarding state tax haven legislation. The article notes that although…
On October 11, 2016, TEI filed an amicus brief with the U.S. Supreme Court in Dot Foods, Inc. v. State of Washington, Department of Revenue, No. 16-308. The petition seeks review of the Washington…
On September 20, 2016, TEI issued a new policy statement on retroactive tax legislation. The policy statement takes the position that sound tax policy and administration require governments to…
On August 9, 2016, a delegation from TEI's Philadelphia Chapter met with representatives from the Pennsylvania Department of Revenue. The delegation addressed taxpayer concerns arising from the…
On June 30, 2016, TEI filed an amicus brief with the U.S. Supreme Court in The Gillette Company v. California Franchise Tax Board, No. 15-1442, also known as the California Multistate Tax Compact ("…
On June 15, 2016, TEI issued two new state and local tax policy statements on alternative apportionment and state tax haven legislation. The Alternative Apportionment policy statement takes the…
On May 12, 2016, TEI's State and Local Tax Committee had the opportunity to discuss two of TEI's state and local tax policy statements at the Multistate Tax Commission's Executive Committee meeting.…
CFO Magazine invited TEI's members and TEI Tax Counsel, Pilar Mata, to weigh in on pressing state and local tax issues and rank state tax environments this past April – March. The resulting article…
On April 28, 2016, TEI's State and Local Tax Committee held a liaison meeting with Connie Beard, the Director of the Illinois Department of Revenue. TEI discussed the need to standardize the timing,…
On April 26, 2016, TEI issued a policy statement on statutes of limitation for state and local taxes. TEI maintains statutes of limitation for assessments and refund claims should be equal;…
On March 1, 2016, TEI submitted a letter to the Georgia Department of Revenue commenting on the Department's proposed amendments to Rule 560-12-1-.16, Georgia's "Direct Pay Reporting" regulation. TEI…
Close