State and Local Advocacy
This page provides information on issues and AICPA comments made on proposed federal legislation, proposed uniformity initiatives of the Multistate Tax Commission and other organizations, with a primary focus on taxpayers in a multi-state environment.
The State and Local Technical Resource Panel continues to monitor these advocacy issues.
News and Developments
Below are recent developments in this area:
- AICPA letter and Written Statement and Testimony to Congress on the proposed Mobile Workforce State Income Tax Simplification Act of 2013, H.R. 1129 for the House Judiciary Committee Subcommittee hearing on April 29, 2014
- AICPA Comment Letter to Congress on the proposed Marketplace Fairness Act of 2013
Key Advocacy Efforts
An emerging issue in the states is th adoption of state tax tribunals as a means to resolve state tax appeal controversies prior to litigation in a forum outside the dominion and control of the state tax authority.
Mobile Workforce Legislation
AICPA supports the Congressional effort to provide a uniform national standard of more than 30 days before income tax withholding and reporting is required in a non-resident state. See overview on this bill and issues involved.
Sales and Use Tax Reporting
An evolving issue is proposed statutes similar to the Colorado statue regarding sales and use tax notice and reporting requirements. The AICPA has commented on the Multistate Tax Commission's proposed draft model statute on this. AICPA also submitted comments to Congress on the proposed Marketplace Fairness Act of 2013.
- Colorado’s “Amazon” Law Requiring Out-of-state Retailers to Report Sales Held to be Unconstitutional, April 5, 2012
- Online Retailers Must Collect Sales Tax from NY Residents, 6/1/13
- Overview of the Marketplace Fairness Act of 2013 and related issues and AICPA comments
- AICPA Position Paper on Single Point of Filing
State Sales Tax on Accounting Services
Several states continue to be interested in expanding sales tax to services, including professional services, such as accounting. The AICPA assists state societies with advocating against a state sales tax on accounting services.
Comprehensive List of Advocacy Issues
AICPA comments on many issues regarding trust, estate, and gift tax, both legislative and regulatory. Available are all the current comments, as well as prior year comments.
