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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 Issues Position Papers on Contingent Fee Auditors and Single Point of Filing Trends in Sales and Use Tax Reporting for Remote Sellers, TTA 2/13 State Taxation of Trusts: Credit for Taxes Paid to Other States, The Tax Adviser, September 1, 2012 AICPA Supports Model Legislation for Independent State Tax Tribunals, Tax E-Alert, August 24, 2012 AICPA Supports Mobile Workforce Legislation Introduced in the Senate, Tax E-Alert, August 24, 2012 and Update Article TTA 12/12 Colorado’s “Amazon” Law Requiring Out-of-state Retailers to Report Sales Held to be Unconstitutional, Journal of Accountancy, April 5, 2012

Below are recent developments in this area:

AICPA Issues Position Papers on Contingent Fee Auditors and Single Point of Filing
Trends in Sales and Use Tax Reporting for Remote Sellers, TTA 2/13
State Taxation of Trusts: Credit for Taxes Paid to Other States, The Tax Adviser, September 1, 2012
AICPA Supports Model Legislation for Independent State Tax Tribunals, Tax E-Alert, August 24, 2012
AICPA Supports Mobile Workforce Legislation Introduced in the Senate, Tax E-Alert, August 24, 2012 and Update Article TTA 12/12
Colorado’s “Amazon” Law Requiring Out-of-state Retailers to Report Sales Held to be Unconstitutional, Journal of Accountancy, April 5, 2012


Key Advocacy Issues

	State Tax Tribunals 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. Contingent Fee Auditors An emerging trend in several states is Departments of Revenue hiring contingent fee auditors to examine taxpayers. AICPA is opposed to this and has developed an AICPA Position Paper on State and Local Tax Contingent Fee Auditors.
	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.
	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. Colorado’s “Amazon” Law Requiring Out-of-state Retailers to Report Sales Held to be Unconstitutional, April 5, 2012 AICPA Issues 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.


Resources

For practice support resources in this area, visit the State and Local Resources page.

It contains checklists, webinars, articles, tools and practice aids to assist members in tax practice.