►
Description
Part of the NCSL Task Force on State and Local Taxation Virtual Meeting Series.
A
You
know,
as
of
course,
as
a
result
of
the
Kovach
pandemic,
we
were
unable
to
hold
our
regularly
scheduled
salt
taskforce
meeting,
which
I
think
will
be
next
week,
so
we
have
pivoted
like
all
of
major
organizations
now
during
this
time,
to
a
more
virtual
setting.
So
we
appreciate
everyone
joining
us
today
for
our
second
in
a
series
of
three
taskforce:
seven
seminars
or
webinars
that
we're
doing
and
appreciate
your
your
taking
the
time
to
come
and
join
us
today.
We've
got
a
good
panel
lineup
here
you
can
see.
A
The
topic
today
is
state
tax
administration
and
compliance.
We're
excited
about
our
presenters
and
the
information
that
they've
put
together
to
present
to
to
you
all
today,
our
legislators
and
staff
and
our
broader
partisan
revenue
and
fiscal
leaders
that
are
on
the
call
today.
So
with
that
I
know,
the
representative
Abney
one
of
our
co-chairs
is
present
and
accounted
for
this
morning.
So
I
think
I'd
like
to
say
a
couple
of
words
before
we
get
started.
Sir,
would
you
like
to
address
the
group.
B
Yes,
I
would
all
because
you
directed
me
to
do
so.
I
was
not
but
yeah
I
I
do
everything
I
Linda
says
says
to
do
now.
Thank
you
very
much.
Everybody
looks
like
we
got
about
66
people
online
right
now,
which
is
great
as
we
did
the
last
one.
My
stuff
is
pretty
short,
I
hope
everybody
is
safe,
that's
number
one
yourself,
your
family
and
your
loved
ones.
B
These
are
uncharted
waters
and
these
these
times
are
terrible
and
tough,
but
I
just
want
to
continue
to
thank
NCSL
and
the
entire
staff
that
works
on
the
budget
revenue
tax-
and
you
know
all
of
that
kind
of
stuff,
because
it's
so
important,
I
use
it
all
of
the
time.
In
fact,
after
the
last
meeting
a
few
days
ago,
I
had
a
meeting
with
my
finance
subcommittee
chairs
and
used
a
lot
of
the
information
that
I
learned
and
it
made
me
seem
really
smart.
B
So
thank
you
very
much
in
CSL
for
that,
but
it's
important
that
that
we
continue
doing
this.
Even
though
I
want
to
see
people
are
in
person,
but
it
gives
us
a
chance
to
compare
strategy
as
it
gives
us
a
chance
to
look
outside
we're
doing,
take
ideas
back
and
I
hear
so
often
in
my
meetings.
What
does
NCSL
think
and
that's
no
joke
people
do
ask
fall
at
a
time,
so
this
is
great
to
help
us
to
understand
the
data
and
to
make
some
wise
decisions,
and
so
it's
useful
for
me.
B
I
hope,
there's
useful
for
you
and
I
wanted
to
really
continue.
Thank
our
sponsors
for
allowing
us
to
do
this
because
without
their
help
it
wouldn't
it
wouldn't
get
done
that
easy.
So
with
that
our
Linda
they
show
as
yours
as
usual
as
I
did
last
time,
though,
because
I
have
to
be
a
briefing
with
the
governor
in
about
45
minutes,
I
may
have
to
leave
after
some
of
the
presentations,
not
because
I
don't
want
to
be
there,
but
I
do
have
that
other
duty.
I
have
to
do
so.
Thank
you.
A
A
Fantastic
well
again,
we
are.
We
have
a
really
good
and
practical
and
very
informative
agenda
for
us
today.
First
up
is
a
Deborah
bier
mom,
one
of
our
sponsors
that
loyal
sponsors
that
have
been
part
of
our
task
force
for
quite
a
while
now
and
she'll
be
giving
us
a
presentation
on
state
tax
administration.
A
We'll
ask
that
again,
if
you
can
keep
yourself
muted,
if
you're,
not
or
since
you're,
not
speaking
right
now
and
just
will,
keep
track
of
your
questions
and
comments
in
the
chat
box
and
you'll
revisit
them
in
between
each
of
the
panel
presentations.
So
thank
you
so
much
again
and
now,
let's
get
started
Deborah.
C
C
Some
of
the
challenges
that
we
have
been
facing
and
I'm
sure
the
states
are
faced
as
well
just
got
some
of
the
specific
issues
that
we're
dealing
with
in
types
of
emergency
and
then
end
with
some
recommendations
for
reforms
that
we
believe
can
help
both
the
business
community
and
the
states
to
more
efficiently
administer
taxes.
So
the
next
slide,
please.
C
C
One
of
the
first
things
was:
how
do
we
get
our
employees
to
operate
when
we
are
no
longer
allowed
to
go
into
the
office,
and
many
of
the
employees
in
the
Tax
Compliance
function
in
particular,
don't
have
laptops.
They
don't
normally
travel
that
much
they're
on
desktop
computers
to
deal
with
big
data
file,
so
trying
to
get
them
enabled
empowered
and
I
think
one
thing
that
we
learned
at
AT&T
after
sandy
hurricane
sandy
was
most
of
our
computers.
Now
are
virtual.
C
I
think
the
tax
departments
in
the
states
are
facing
similar
challenges
and
identifying
a
couple
here
that
have
been
particularly
problematic.
What
is
required
wet
signatures
on
documents,
so
that
means
somebody
actually
has
this
and
sign
it.
We
can't
use
an
electronic
signature.
That's
required
us
to
send
documents
in
different
places,
get
them
signed
and
scanned
and
be
able
to
to
deal
with
them
to
require
employees
of
a
corporation
to
accept
the
separate
power
of
attorney
for
each
of
our
affiliates.
C
So
we
might
have
some
issues
that
we
want
to
deal
with
the
department
with
it
could
be
audit
assessments,
it
could
be
questions
and
how
to
file
a
particularly
complex
transaction
with
them,
and
every
time
we
have
a
employee
that
might
be
expert
in
it.
We're
going
to
have
to
get
a
pal
returning
form
for
that
employee
to
deal
with
it
on
some
of
localities
in
particular,
and
states
do
not
allow
for
electronic
payments.
As
I
mentioned
earlier,
we
get
paper,
notices
and
assessments
and
tracking
them
down
and
responding
to
them.
C
Finally,
some
states
do
not
have
electronic
processes
that
are
data
entry
systems
rather
than
allowing
us
to
upload
documents,
so
they
might
say:
okay,
here
we
accepted
electronically,
when
you
need
to
have
an
employee
there,
a
team
key,
every
item
into
our
system,
as
opposed
to
accept
in
electronic
transmissions.
Next,
one.
C
So
some
of
the
recommendations
for
minimizing
tax
compliance
burdens
and
emergencies
I'm
going
to
divide
them
into
two
parts.
This
first
section
is
during
the
emergency
itself,
what
we're
going
through
right
now
and
then
I'll
follow
that,
with
some
recommendations
for
our
going
forward
basis,
that
I
think
will
make
us
all
be
able
to
more
efficiently
comply
with
the
tax
laws.
C
So
the
first
thing
is
to
extend
file
and
a
payment
deadline
and
waive
interest
in
penalties,
including
suspension
of
interest
on
assessments,
especially
if
everything's
on
paper
and
when
states
are
looking
at
this
I
think
you
know
they're
following
the
feds
and
they
have
a
corporate
income
tax
and
personal
income
tax,
but
they're,
not
necessarily
thinking
about
some
of
the
unique
corporate
taxes
on
businesses
that
are
in
lieu
of
the
income
tax.
For
example,
insurance
companies
pay
premium
taxes,
some
telecom
companies
paying
gross
receipts
taxes
and
States
rather
than
income.
C
Taxes,
I
think
so,
for
many
of
the
states
have
addressed
the
filing
deadlines
and
either
legislatively
or
through
administrative
action,
and
we
participate
that.
We
also
recommend
that
you
allow
for
secure
email
transmissions
of
documents.
I.
You
know
secrets
taxpayer.
Secrecy
is
paramount
and
protecting
that
is
important,
but
there
are
ways
to
use
secure
transactions
to
do
that
and
allow
companies
an
option
to
continue
withholding
as
the
employee
location,
while
employees
are
required
to
work
for
home
and
limit
corporate
Nexus.
C
This
is
particularly
problematic
because
a
number
of
states
tax
employees
on
day,
one
when
they're
home
and
and
that's
your
permanent
work
location,
so
New
York,
for
example,
taxes
residents
of
New
Jersey,
who
work
in
New
York.
So
now
the
question
is
what
happens
when
they're
required
to
be
back
home
in
New
York
and
work
out
of
the
your
home
as
a
jersey,
home?
So
sorry,
and
so
there's
a
lot
of
questions
around
that.
Fortunately,
Jersey
is
one
of
the
states
that
issued
a
little
guidance
on
that
Pennsylvania
Mississippi
have
two
that
basically
said
companies.
C
You
have
the
option
to
either
withhold
as
you
are
at
the
work,
location
or
the
employees,
and
we're
going
to
forgive
any
penalties
and
interest
that
occur
for
this
extend
deadlines
for
appeals
and
claims
to
refunds,
especially
if
they're
coming
on
paper.
Our
ability
to
find
them
timely
and
then
respond.
Timely
is
limited
to
give
a
little
more
time
during
the
emergency
and
a
good
resource
that
I
found
this
on
the
council.
C
State
taxation
has
a
tracking
chart
and
if
you,
the
link
is
here
and
I
hope
that
the
presentations
will
be
shared,
but
at
that
link
for
every
state,
you
can
find
every
notice
that
they've,
given
on
a
tax
compliance
standpoint
on
delays,
whether
a
sales
tax
income,
tax
court
X
and
it's
a
really
good
resource
to
use
next
slide.
Please
so.
Finally,
some
recommendations
for
minimizing
tax
compliance
burdens
on
a
go-forward
basis,
one
is
to
try
to
eliminate
manual
processes
and
paper
violence
for
tax
compliance.
What
its
claims
and
appeals
would
take.
C
Today's
technology
there's
so
many
secure
ways
that
we
could
deal
with
these
filings
in
electronic
way,
and
this
may
require
and
legislators
for
you
to
provide
more
resource
to
the
tax
departments,
to
upgrade
their
systems
to
be
able
to
handle
and
access.
Some
of
the
electronic
technologies
work
jointly
with
other
states
and
the
federal
government
to
standardize
electronic
platforms
and
secure
email
technologies
and
Myranda.
Your
FTA
technology
task
force
is
probably
a
great
example
of
States
working
together
on
technologies
to
standardize
and
make
it
easier
for
businesses
to
interface.
C
When
it's
been
declared
by
either
the
President
or
the
governor
in
your
state.
There
are
some
states
that
have
something
like
this
in
place.
For
example,
I
think
Oklahoma
has
a
bunch
of
rules
that
come
into
play
for
tax
compliance,
but
only
when
it's
a
tornado,
which
you
know
rightly
so
they
have
a
lot
of
experience,
but
trying
to
grow
on
that,
for
all
disasters
will
be
helpful
to
everyone
and
I
think
the
task
force
itself
has
a
facilitating
rapid
response
to
disaster.
Act
in
32
states
have
enacted
that
so
forth.
C
So
why
should
you
care
I?
Think
if
we
improve
the
ability
to
do
tax
tax
compliance
more
in
a
technology
fashion,
it
will
last
state
and
the
private
sector
employs
to
effectively
work
from
remote
locations
if
it's
necessary
permanently
reduces
the
cost
of
purely
administrative
and
record-keeping.
Tasks
facilitates
and
speeds
up
the
remittance
of
taxes
by
companies.
C
It
reduces
our
risk
and
costs
from
failure
to
remit
taxes
on
a
timely
basis
due
to
factors
that
are
out
of
our
control
and
Coonan
lost
now
misdirected
or
sent
to
offices
that
are
no
longer
in
existence
and
enables
the
state
to
provide
immediate
responses
in
time
of
emergency
so
be
glad
to
take
any
questions
on
the
topic.
Thank
you.
A
D
So
much
of
what
Deborah
said.
Yes,
indeed,
the
industry
and
the
state
tax
agencies
are
in
many
ways
than
their
own,
both
were
in
the
same
boat.
The
tax
agencies
are
in
various
stages
of
telecommuting.
Some
are
completely
out
of
their
buildings.
Utah,
of
course,
had
to
suffer
through
the
earthquake
on
just
about
the
first
day
that
this
all
started,
giving
it
further
complications.
D
Some
have
skeleton
crews
in
their
offices
are
dealing
with
that
paper
that
Deborah
referenced
some
other
things.
Obviously
IT.
You
need
to
have
some
people
on
hand
to
deal
with
that.
They
have
been
working
to
keep
people
separated.
Some
agencies
have
even
put
that
people
who
have
to
be
in
the
offices
on
different
teams
so
that,
if
one
team
gets
sick
or
is
is
forced
to
further
stay
at
home
quarantine,
then
another
team
is
in
place
to
take
over
those
particular
duties.
D
One
of
the
things
that
took
everybody's
breath
away
early
on
was
when
the
federal
government
extended
the
filing
payment
two
days
to
July
15th,
now
I'm
not
going
to
spend
much
time
on
this
everyone's
well
aware
of
what
happened
and
I
think
everybody
on.
This
call
is
aware
of
what
that
meant
to
the
states.
Ultimately,
they
ended
up
having
to
move
much
a
significant
amount
of
their
tax
revenues
from
one
fiscal
year
to
another.
D
D
D
So
the
response,
of
course,
the
degrees
of
agency
shutdowns.
This
obviously
affects
the
taxpayers.
It
affects
the
management
of
the
agencies.
It
affects
their
ability
to
work
with
the
legislators
on
changing
of
the
budgets,
but
there's
good
news
coming
out
of
this
and
I
wanted
to
bring
some
of
this
up.
We're
actually
seeing
good
reports
on
telecommuting.
D
There's
not
a
lot
of
data
to
back
this
up,
but
when
we
hear
from
the
people
who
are
in
charge
of
large
sections
of
the
agency,
for
instance
for
collections
communications,
they
they
say
that
they
are
really
seeing
improvements
that
that
people,
spirits
are
high,
that
their
numbers
are
up,
that
they
are
being
able
to
function
well
with
the
equipment
that
they
have
at
home,
that
they
have
been
able
to
deal
with
all
the
distractions
that
everyone
has
to
deal
with
and
they're
determined
to
make
this
work.
Now.
D
Of
course,
it
helps
that
in
some
parts
the
agency
telecommuting
was
part
of
their
life
anyway,
in
particular
audit
and
collections
to
a
certain
extent.
In
some
agencies,
even
taxpayer
assistance
their
telephone,
the
sisters-
they
were
already
in
place.
Other
parts
of
the
agency
they
had
to
make
do.
One
of
the
responses
has
been
for
those
people
whose
actual
jobs
could
not
be
well
moved
to
a
telecommuting
or
for
those
who
could
not
get
the
equipment
to
telecommute
for
a
while.
D
We
all
know
the
laptops
sold
out
and
it
takes
time
to
set
someone
up
so
that
you
have
a
secure
access
into
your
office.
They
did
training,
they
found
their
managers
found
valid
uses
of
their
time.
Others
were
moved
to
other
activities
and
they've
been
a
deal
with
some
of
the
backlogs
here
and
there
keeping
everybody
busy,
even
if
some
of
their
work
hasn't
been
exactly
what
they
usually
do.
D
This
all.
This,
of
course,
has
worked
to
improve
morale.
We've
been
hearing
from
some
interesting
ways
that
folks
have
gotten
together
on
little
groups
UN's
or
had
just
personal
interactions,
trying
to
replace
that
camaraderie
and
the
sense
of
working
together
that
you
lose
when
you're
not
in
the
office
together
next
slide,
Oh
your
first
takeaway
next
slide.
D
So
this
is
a
little
obvious,
but
I
really
felt
the
need
to
say.
Obviously,
your
budget
plan
that
you've
given
the
agencies
has
fallen
all
the
pieces
and
it's
going
to
continue
to
fall
to
pieces.
The
tax
agencies
are,
they
understand,
they're
likely
other
agencies.
They
are
being
told
three
five,
ten
twenty
percent
cuts
in
your
current
budget.
D
At
the
same
time,
they
have
to
pay
for
those
computers
that
they
just
put
in
the
field
for
people
to
be
able
to
keep
the
tax
agency
open
during
this
time
and
to
keep
the
dollars
flowing
into
the
state.
The
buildings
are
being
retrofitted.
People
are
putting
the
clear
screens
in
front
of
the
people
who
are
going
to
have
to
face
the
public
or
one
another
cleaning.
Obviously,
your
cleaning
expenses
are
going
to
be
significantly
higher
they're
buying
things
that
were
not
scheduled
to
be
bought
before,
for
instance,
in-person
scheduling
software
they're.
D
D
But
if
you
have
to
have
people
come
in,
obviously
you
want
them
to
come
in
one
at
a
time
or
HU
at
a
time,
depending
on
how
your
office
is
laid
out,
there
may
not
be
room
for
them
to
safely
keep
six
feet
apart
in
a
line
so
they're
using
scheduling
software
to
allow
the
taxpayers
to
schedule
a
time
to
come
in.
This
is
not
expensive,
but
it's
not
easy
either,
because
you
have
multiple,
it's
not
just
one
person
saying
I
want
to
come
in
and
talk
to
one
person.
D
You
have
many
many
many
taxpayers
trying
to
schedule
something
that
could
involve
an
entire
team
or
division
of
the
agency,
and
then
people
will
need
time
off.
They
need
to
be
able
to
say
I'm
not
available
at
this
time,
so
it
does
take
a
real
software
and
handle
this
and
then,
of
course,
the
email
to
say
or
text.
Yes,
it's
your
turn
come
on
into
the
building.
D
D
I
need
to
explain
a
little
bit
of
that
and
to
say
a
little
bit
of
what
is
going
on
and
maybe
say
a
little
bit
about
where,
where
the
legislators
can
be
of
help
one
example
of
why
things
aren't
perfect,
yet
electronic
forms
by
now,
you
might
think
why
on
earth
are
there
still
forms
that
are
being
filed
on
paper,
whether
that
is
actual
a
tax
filing
or
a
recording
of
some
kind?
Well,
this
isn't
entirely
in
control
of
the
tax
agency.
Has
several
things
going
on.
D
You
have
your
IT
budget,
you've
got
to
prioritize
and
most
of
the
time
I
know.
Julie's
are
they're
not
in
her
head
at
this.
Most
of
the
time
when
you
are
trying
to
bring
electronic
forms,
you're
going
to
look
at
those
their
most
in
use,
there
have
the
highest
impact
that
have
the
highest
usage
and,
unfortunately,
for
a
lot
of
the
large
tax
payers.
Their
forms
are
important
to
them,
but
they're,
not
the
highest
volumes,
and
so
some
of
those
get
dealt
with
last
also,
these
forms
aren't
created
by
the
tax
agencies.
D
This
is
a
third
party
activity
you
have
to
a
company
may
create
its
own,
but
for
the
most
part,
you're
using
companies
that
create
forms
and
create
electronic
filing
and
you're
dependent
on
them
to
make
these
forms
available.
So
there's
a
market
out
there
to
deal
from
I
did
touch
briefly
on
competing
priorities.
D
Sometimes
it's
just
as
much
as
you
may
want
to
do.
It
you've
got
to
deal
with
the
alligators.
At
the
same
time,
the
swamp
is
rising
and
some
things
they
they'll
just
get
to
it
later.
I
actually
think
many
of
the
agencies
are
very
proud
of
where
they
are
now
in
happiness.
Didn't
happen
three
or
even
five
years
ago,
when
things
were
much
more
paper-based
and
you
didn't
have
the
portals
on
the
question
of
can't
you
email
things,
can't
you
send
documents
in
by
email.
A
couple
of
issues
there
you're
going.
D
D
Otherwise
you
we
don't
know
tax
agents,
it
doesn't
know
who
it's
dealing
with
and
believe
me,
there
are
a
lot
of
people
out
there
who
would
like
to
pretend
to
be
AT&T
or
some
subsidiary
of
AT&T
and
sending
in
information
that
you
don't
want
them
sending
in
or
asking
for
information
you
don't
want
asking
for.
So
one
of
those
compelling
reasons
is
taxpayer
confidentiality?
It's
it's
not
good
at
all.
It
is
supreme
taxpayers.
D
You
can
count
on
your
data
being
held
confidential
and
protected
from
attacks
by
criminals
by
business
competitors,
my
goofballs
or
by
anybody
else.
Also
many
of
many
pieces
of
data
that
a
tax
agency
deals
with
involves
federal
tax
information
that
has
to
equally
be
held
confidential,
but
it
also
has
to
be
accounted
for
in
very
specific
ways,
and
if
the
IRS
doesn't
approve
of
a
process,
you
can't
do
it
you'd
be
shocked
to
find
out
how
detailed
this
goes.
D
That's
just
the
world
we
live
in
and
something
we
have
to
work
with,
but
it's
also
why
sometimes
the
world
isn't
it's
easy
as
we
would
like
it
to
be,
and
then,
of
course,
there
are
legal
constraints
and
statutes
weakening,
which
is
why
I
tax
agency
always
hopes
their
legislature.
If
they
hear
hey,
why
we
can't
redo
this,
bring
them
in
and
talk
with
them
and
get
their
thoughts
on
it,
because
one
of
the
things
they're
always
looking
for
is:
what's
this
mean
down
the
line?
Where
are
we
going
to
have
challenges?
D
Nothing,
the
taxpayer
been
working
with
who
has
a
legitimate
request
and
Jill
legitimate
need,
but
it
fits
in
with
other
parts,
the
statutes
and
they're
going
to
tell
you
that
they
feel
they
are
at
risk
for
losing
something.
It
could
be
a
tax
position.
It
could
be
a
case,
it
could
be
revenues,
but
if
they're
not
taking
a
position,
it
may
be
because
they
need
additional
work
on
their
statutes
that
you
can
help
it
next
slide.
D
Next,
take
a
look,
I
love
this
one
I
bring
it
out
pretty
regularly.
The
tax
agency's
mission
is
to
collect
the
correct
amount
of
tax.
It
is
not
to
balance
the
budget.
You
do
hear
this
talked
about
media
and
he
likes
to
bring
this
up.
Oh
look
here:
we're
having
a
tax
crisis,
we're
a
revenue
crisis.
What
does
this
mean
for
increased
collections?
D
My
perspective
is
that
the
most
aggressive,
the
most
robust
and
forced
collection
you're
ever
going
to
see,
is
during
the
good
times
it's
when
the
tax
agency
has
money
in
its
budget.
It's
had
time
for
training.
It's
had
time
to
bring
people
on
staff
and
the
bad
times
they're
hurting
for
budget.
Like
everybody
else,
most
revenue
collections
are
coming
in
voluntarily.
They
are
not
through
collections
they're,
not
through
audits.
D
If
you
just
look
at
the
big
numbers,
it
doesn't
even
make
sense
to
think
that
you're
going
to
make
any
substantial
difference
in
a
shortage
of
your
budget
by
doing
additional
collections,
you
will
get
some,
but
in
terms
of
is
it
incremental
yeah?
It's
just
not
going
to
be
enough
to
be
able
to
fix
your
budget
problems.
D
You
will
see
people
come
to
you
and
say:
oh,
give
us
more
budget,
more
money.
We
can
hire
more
auditors
and
collectors
and
we
can
bring
in
more
money.
That's
true!
It's
not
going
to
be
enough
to
make
a
significant
difference
in
its
severe
budget
problem.
It
is
true,
but
what
is
not
being
said
is
that
if
they
do
the
same
with
more
people
who
work
in
the
voluntary
compliance
area,
they
can
probably
do
even
more
it's
just
harder
to
track
and
to
show
the
numbers.
So
they
don't
talk
about
that
part
with
you.
D
The
other
thing
to
know
is
that
you
may,
if
you're
tempted,
to
say
I'm
gonna,
give
you
money
to
hire
some
more
collectors,
and
some
more
auditors
understand
that.
That's
part
of
the
team,
a
collector,
an
auditor
doesn't
work
alone
forever.
So
many
auditors
that
you
have
you
have
to
have
an
increase
in
the
legal
staff.
You
also
have
to
have
an
increase
in
the
support
staff
and
an
increase
in
the
IT
staff.
D
So
if
you're
going
to
give
money
to
this
tax
agency,
part
of
my
take
away,
it
is
trust
the
people
you
are
giving
your
resources
to
authorizing
the
resources
for
trust
them
to
know
what
they're
doing
don't
tie
their
hands
talk
with
them.
Ask
them
to
show
how
they're
spending
the
money,
how
they
plan
to
use
it,
but
listen
to
them.
As
they
tell
you.
We
can't
just
hire
an
auditor.
We
have
to
hire
these
other
people
too,
or
in
the
end,
you
end
up
with
nothing
without
what
you're
hoping
to
get
next
slide.
I.
D
Got
a
story
to
tell
with
this
I
did
mention
that
that
most
revenues
are
paid
voluntarily,
there's
a
lot
that
goes
into
voluntary
compliance.
That
people
tend
not
to
think
about,
because
again,
you
like
to
think
about
enforced
compliance
as
being
auditors
and
collectors,
but
Deborah
really
pointed
out
that
what
they're
looking
for
is
help
in
paying
the
tax
they're
going
to
pay
the
correct
amount
of
tax
as
best
they
understand
it.
They
want
guidance,
they
want
good
forms
and
instructions.
They
want
the
IT
ability
violet
electronically.
To
do
that,
you
need
other
things.
D
Leadership
development
definitely
want
to
listen
to
the
taxpayers,
as
they
tell
these
things,
but
here's
here's
the
story
I
like
to
tell
that
goes
along
with
this.
Back
in
the
last
century,
there
was
a
fellow
in
Australia
and
Alan
bond
Kay,
what
he
rose
from
nothing
and
and
from
some
light-fingered
thieving
actual,
like
breaking
in
kind
of
leaving
to
become
one
of
Australia's
biggest.
D
Well,
he
owned
corporations,
he
owned
gold
mines,
he
owned
buildings,
television
stations
very
high-profile
and
usually
called
the
corrupt
business
dealings
in
1982.
He
was
the
bankroll
behind
the
Australian
America's
Cup
boat,
that
won
the
America's
Cup
the
first
time
the
Americans
had
lost
it
and
I
actually
had.
He
was
hanging
around
Newport
at
that
time
and
so
I
got
to
hear
and
talk
from
time
to
time.
One
day,
I
overheard
him
talking
about
a
business
acquisition.
He
maybe
had
bought
up
another
company.
D
He
didn't
much
use
the
term
at
the
time,
but
you
could
also
would
have
called
him
a
business
raider.
He
told
this
person
and
the
first
thing
I
did
when
I
bought.
This
company
was
to
fire
all
the
communicators
and
sort
of
leaned
over
and
said,
and
you
know
why
I
did
that
because
they
don't
produce
now.
D
Obviously,
later
up
became
known
that
he
was
a
Raider
and
he
was
just
trying
to
buy
these
companies
for
their
assets
to
use
for
his
own
purposes
and
then
got
them
and
then
get
rid
of
them.
Alan
bond
ended
up
serving
seven
years
in
prison
after
pleading
guilty
to
using
his
controlling
interest
in
one
company
to
deceptively
siphon
off
another
billion
into
another
corporation,
and
that
always
bothered
me
what
he
said
about
the
communicators,
because
I
was
one,
but
it
just
goes
to
show
that
the
communicators
have
a
hard
time
showing
their
worth.
D
You
don't
count
it
the
same
way.
You
can
count
on
it
in
collection
dollars,
but
that
doesn't
mean
that
they
are
any
the
less
valuable
or
worthy
of
being
supported.
Financially
and
again,
if
you
look
at
what
the
taxpayers
tell
you,
they
want
it's
on
the
softer
side
that
they
want
assistance
in
being
able
to
file
my
next
one,
Oh.
D
A
couple
of
excuse
me:
I,
dropped.
My
notes
I
wanted
to
share
a
few
other
good
things,
but
it's
happening
right
now
in
your
tax
agencies.
Obviously,
you
know
that
everybody
has
changed
their
collections
in
different
ways
in
a
different
amounts,
but
the
liens
are
not
being
imposed.
Collections
are
not
being
collected,
new
debts
are
going
in
system,
but
the
Billings
are
not
going
out.
D
Instead,
the
collectors
have
turned
their
attention
to
creating
pay
plans,
extending
pay
plans,
liberalizing
pay
plans,
those
kinds
of
activities
and
I
was
on
a
call
yesterday
with
a
bunch
of
collectors,
and
it
was
really
surprising
what
we
were
learning
from
this.
The
tax
payers
that
we
are
hearing
from
under
the
course
collections
are
encouraging
and
happy.
D
Well
happy
is
a
strong
word
they're,
not
unhappy
they're
in
a
much
better
mood
than
we
expected
them
to
be
for
sure
they
have
been
telling
our
folks
that
the
we
thank
you
for
being
proactive
for
reaching
out
for
helping
us
with
this.
We're
not
just
saying
we're.
Looking
for
money
now
they're
calling
to
say
we
understand,
what's
going
on
here's,
what
we
can
do
now,
what
else
do
you
need
us
to
do?
D
Another
thing
that
you
want
to
know
that
your
collectors
are
saying
they're
looking
at
strategies
on
looking
forward,
because
they
know
that
times
are
changing,
that
they
say
they
they're
aware
that
there
needs
to
be
an
awareness
that
many,
for
instance,
auditors.
You
don't
want
to
spend
time
on
an
area
of
an
audit
if
you
know
that
tax
payers
not
going
to
be
able
to
pay
at
the
end
of
it,
you
have
a
3-year
look-back.
D
D
D
Next
slide,
okay,
and-
and
this
is
your
takeaway
from
all
of
that-
that
agencies
are
talking
among
themselves.
I
took
this
as
a
quote
from
one
of
them.
This
is
a
good
opportunity
to
look
at
statutes
and
the
tools
that
the
legislature
can
give
you
to
do
more
effective
collections,
they're
going
to
come
to
you
with
some
ideas,
I
think
you're
going
to
find
most,
if
not
all,
of
these
good
ideas,
ideas
that
you
would
be
perfectly
willing
to
consider.
D
These
are
not
stomping
on
people,
ideas,
they're
their
ways
to
deal
with
deaths
before
they
get
out
of
hand,
ways
to
make
things
electronic
instead
of
manual
ways
to
save
money
on
the
budget,
and
so
you
can
look
for
that
coming
forward.
Next
slide,
I
really
had
to
put
a
plug
in
here
to
the
NCSL.
We
work
in
the
same
building
with
them,
at
least
during
normal
times.
We've
been
spending
even
more
time
together
on
the
phone
in
quite
a
few
different
ways.
In
the
last
couple
of
months.
D
Every
elected
official
hopes
to
and
the
good
times-
and
this
is
the
opposite
of
that-
your
budgets
fell
apart,
underneath
your
feet,
you've
got
to
redo
the
good
work
that
you
had
already
done.
I
just
want
you
to
know
that
those
of
us
who
work
in
States
understand
that
and
recognize
it
and
so
I
just
wanted
to
say
on
behalf
of
everybody.
Thank
you
for
that
and
that's
it's
pretty
much
all
of
God.
A
Well,
thank
you.
Brenda
I
appreciate
your
your
nice
words
about
what
we're
doing
here
behind
the
scenes.
I
guess,
of
course,
you
folks
are
truly
doing
the
same
everywhere.
I
think
that's
been
working
even
more
behind
the
scenes
and
virtually
than
we
ever
have
everyone.
That
is
the
whole
world
I
think
at
this
point,
but
on.
Thank
you
again
for
your
words
and
a
great
presentation
and
trying
to
see
if
we
have
any.
A
E
Well,
thank
you.
I
need
to
mention
up
front
that
I
live
on
an
island
with
somewhat
unstable
internet
connectivity,
sometimes
and
every
once
in
a
while
I
will
it
can
lose
me
for,
but
usually
only
for
a
minute.
So
if
you
lose
me,
I'll
be
back.
I
I
want
to
thank
the
task
force
for
this
opportunity
and
I'm
especially
pleased
to
be
able
to
be
on
with
Deborah
and
Miranda
I've
known
both
of
them
for
many
years,
working
with
them.
E
First,
as
a
Washington
state,
tax
administrator
and
now
in
the
private
sector
for
a
certified
service
provider,
I
just
want
to
mention
one
thing:
I,
especially
like
about
the
perspectives
of
each
of
them.
One
with
Deborah
is
that
she
works
for
a
very
large
company,
but
it
is
by
its
very
nature,
structure
to
assist
smaller
businesses
with
their
tax
obligations.
So
she
gets
the
complications
that
there
are
for
both
large
sellers
and
small
sellers.
E
That's
an
important
perspective,
and
honestly,
my
favorite
thing
about
Miranda
over
many
years
is
that
I
regard
her
as
the
keeper
of
steal.
This
idea-
and
she
is
a
strong
advocate
for
stealing
good
ideas,
wherever
you
can
find
them
to
improve
administration
and
education
and
I-
think
that's
great,
so
I
think
there
are
some
folks
on
this
call
who
are
not
familiar
with
certified
service
providers,
and
many
of
you
are-
and
so
this
will
be
a
little
redundant
for
you,
but
I
just
want
to
quickly
recap
what
we
do.
E
Certified
service
providers
help
taxpayers
with
their
obligations
in
sales,
tax
arena
largely
and
the
things
we
do
for
them
include
registering
them
and
all
the
states
where
they
need
to
collect
doing
their
tax
calculations.
We
integrate
our
software
into
the
retailer
system.
The
software
makes
tax
ability
determinations
and
assigns
that's
correct
tax
rate
and
taxing
jurisdictions.
We
do
return
preparation
and
electric
tronic.
We
file
those
returns.
We
can
do
it
through
batch
filing
or
that's
available
with
States
the
same
with
the
remittances.
E
Csps
were
originally
developed
in
conjunction
with
a
streamlined
sales
tax
effort,
but
we
now
provide
the
services
we
provide
in
all
the
states
and
the
sellers
who
make
sales
and
we
file
in
all
46
states.
So
it
is
not
limited
to
streamlined
States,
so
I'm
thinking
the
folk.
So
next
slide,
which
is
we're
already
turned
to,
is
giving
sellers
administrators
of
the
assistance
they
need
and
I'm.
Thinking
about
this
in
budget
terms,
I
know
that
you
as
legislators
are
facing
huge
budget
and
policy
challenges
without
the
usual
time.
E
The
usual
reflection
and
the
usual
input
that
you
have
and
I
know
that
budgets
are
in
peril
and
for
tax
administrators
as
well
as
others
I
think.
Some
of
the
important
considerations
for
rating
agency
budgets
include
many
of
the
things
that
Virender
covered
that
auditors
and
compliance
officers
are
not
the
own
essential
staff
about
staff
to
meet
the
needs
of
taxpayers
and
keep
revenues
flowing.
I
think
it's
what
you're
after
an
education
is
often
the
better
investment
over
enforcement,
and
that
is
especially
true
in
a
time
of
crisis
when
taxpayers
need
guidance.
E
So
the
folks
who
staff
information
lines,
the
folks
who
design
websites
and
populate
the
web
sites
with
up-to-date
information
or
in
clear
language
and
adjustable
formats,
those
staff
will
be
critical
for
both
taxpayers
and
the
rest
of
revenue
agency
staff.
So
determining
your
essential
staff
requires
a
kind
of
nuanced
evaluation.
Next
slide.
E
Many
agencies
already
have
tools
that
they
can
work
with
for
distressed
taxpayers
like
voluntary
disclosure
agreements,
hardship
provisions
and
others.
Let
them
have
the
leeway
to
use
those
to
provide
maximum
assistance
to
businesses
while
accurately
collecting
tax
I.
Think
one
of
the
things
you
might
want
to
do
is
review
with
them.
If
there
are
statutory
changes
that
on
an
upcoming
emergency
basis,
that
could
help
them
provide
assistance
to
taxpayers
that
you
would
want
to
see
next
slide.
E
A
E
Now,
actually,
that
trend
is
accelerating
covet
has
turned
out
to
be
a
realist.
Accelerator
there's
not
a
lot
of
data
yet,
but
what
we
do
have
is
pretty
compelling.
Ecommerce
is
now
30%
of
retail.
As
of
425
2020.
It
was
13%
as
of
3:17
2020.
The
source
of
that
is
Bank
of
America
eat.
Grocery
is
up
50%
according
to
Adobe,
analytics
and
march
on
march.
E
On
line
transactions
are
up
74%
according
to
ACI
worldwide
we're
gonna
see
a
lot
more
data
and
I
think
it's
all
going
to
trend
in
that
direction,
so
the
shape
of
the
future
is
uncertain,
but
the
new
normal
will
not
be
the
same
as
pre
kovat.
We
know
that
already
the
march
to
an
expanded
online
economy
just
picked
up
the
pace.
New
habits
are
being
formed
by
consumers
and
there
many
of
them
are
going
to
stick
so
next
slide.
E
I
think
what
that
means
for
you
is
that
you
really
need
to
be
paying
attention
to
online
sellers
really
paying
attention,
and
some
of
the
things
to
note
are
at
the
top
of
the
slide
that
they
focus
on
selling
products,
not
tax
developments,
they're
unfamiliar
with
sales,
tax
laws
and
compliance.
In
many
instances
they
find
that
they
face
registration
requirements
and
complex
forms
and
that
these
are
an
obstacle
to
their
complying,
and
it's
kind
of
the
old
adage
about
you'll,
draw
more
bees
and
flies
with
honey.
Then
will
you
will
with
vinegar?
E
So
that's
it's
an
important
thing
to
think
about.
Most
of
all,
they
need
education
and
guidance,
and
they
need
some
simplifications.
So
the
good
news
is
that
you're
going
to
have
thousands
and
thousands
of
retailers
submitting
taxes
to
your
states
that
haven't
done
so
before
the
bad
news
is
that
you
don't
really
know
how
to
do
it
there.
Many
of
them
are
relatively
clueless.
E
E
Starting
at
the
wave
registration
fees
point:
okay
thanks!
So,
yes,
I
do
have
an
unstable
connection.
So
the
point
of
this
slide
is
that
there
are
things
that
we
think
need
to
be
done
to
make
it
easier
for
folks
to
comply,
especially
online
sellers,
and
that
in
some
cases
administrators
may
have
the
authority
to
do
some
of
these
things.
E
E
In
terms
of
future
legislative
action,
we
all
recognize
that
right
now
you
have
enormous
challenges
with
limited
session
time
to
meet
them,
and
it's
understood
that
you're
in
crisis
mode
and
don't
have
time
for
every
potentially
good
legislative
idea.
So
I
would
encourage
you
to
encourage
your
agency
to
do
all
it
can
with
the
administrative
authority.
It
has
to
accomplish
your
goals
during
this
time
period.
If
there's
an
additional
authority
you
and
they
can
quickly
identify
that
would
help
the
agency
do
that,
for
you
then
consider
legislation
that
would
would
give
them
that
authority.
E
So,
even
though
this
is
not
a
time
for
looking
at
lots
of
legislative
proposals
that
don't
deal
with
the
immediacy
of
dealing
this
crisis,
it
is
the
time
to
start
keeping
a
list
of
legislative
changes
that
make
sense
for
the
long
term
in
an
e-commerce
economy,
removing
obstacles
for
online
sellers,
so
they
can
easily
get
plugged
into
your
sales
tax
system
and
start
sending.
You
dollars
seems
to
make
eminent
sense.
Bigger
changes
may
as
well.
Many
states
have
looked
too
streamlined
as
a
way
to
modernize
Pennsylvania
uses
CSPs
differently
in
their
own
simplification
model.
E
Illinois
Connecticut
New
Mexico
have
taken
steps
in
a
similar
direction
and
there
are
other
states
considering
other
directions.
Colleagues
in
the
tax
world
are
thinking
about
other
major
changes
that
deserve
discussion
and
I.
Think
about
it
is
it
likely
a
tax
system
that
was
designed
in
Newark
1935
is
set
up
to
deal
structurally
with
an
e-commerce
world.
It
needs
maybe
a
major
overhaul.
E
We
of
course
believe
that
certified
service
providers
can
help
and
I
don't
have
not
spent
a
lot
of
time
talking
about
revenues
and
what
we
can
do
in
regard
to
assisting
with
revenue
collection.
I
didn't
really
see
that
as
the
focus
of
this
presentation,
you
have
a
presentation
on
that
next
week,
but
I
do
want
to
refer
you
to
to
our
website
software
solutions.
Make
it
easy
for
sellers
to
comply,
so
I'd
say
see
our
website
at
simple
sales
tax
org.
It
has
a
lot
of
useful
background
information.
E
It
has
a
technology
brief
on
how
the
technology
works,
to
make
compliance
easy
as
a
revenue
study
done
by
multi-state.
It
has
model
legislation
that
you
can
consider
and
we're
always
happy
to
assist
with
considering
other
consideration
of
other
kinds
of
legislation,
and
it
has
a
provider
contact
information.
E
A
Thank
you
so
much
Ross
I
appreciate
that
we've
got
a
couple
questions
I,
think
in
the
chat
box
here.
Jocelyn
do
you
want
to
go
through
them
until
and
we
can
please,
and
at
this
moment
you
know
you
can
please
go
ahead
and
enter
any
about
other
questions
you
had
and
we'll
take
them
up
as
they
as
they
come
thanks
sure.
D
This
is
fraud.
I
think
that
one
is
for
the
tax
administrators.
If
not
you
can
you
can
be
more
specific
I'm,
assuming
that
is
a
reference
to
something
that
came
out
of
the
White
House
yesterday
that
the
federal
government
might
might
think
about
further
extensions
of
deadlines
into
October,
even
through
the
middle
of
December,
and
and
if
that's
the
question,
no,
we
haven't
had
conversations
about
it
because
it
just
came
out
and
it's
pretty
hard
to
have
a
meaningful
conversation
about
something.
When
you
have
no
detail
on
it,
we
I'm
a
little
confused.
D
Well,
you
can
see
the
politics
behind
it
from
a
tax
administration
standpoint
most
of
the
tax
payers
get
a
refund
those
who
have
to
pay.
Many
of
them
went
ahead
and
paid
on
April
15th
anyway.
Those
who
needed
an
extension,
many
of
those
who
wanted
to
pay
later
found
that
they
couldn't
get
the
help
they
needed
from
their
bank
to
delay
theirs
payment.
They
had
scheduled
it
for
April
15th
tax
agency
can't
help
you
reschedule
it.
That's
between
you
and
your
banker
and
a
lot
of
those
ended
up
being
paid
anyway.
D
A
D
An
emerging
issue
and
with
all
new
business
models
it
takes
a
while
before
it
settles
down,
so
it's
still
in
what
I
would
call
the
early
stages
of
understanding.
It's
going
to
be
a
different
answer
in
each
state
is
and
a
different
answer
with
each
of
those
business
models,
because
they
work
differently
where
the
actual
sale
takes
is
different
with
each
of
those
so
that
who's
collecting
the
tax
is
different
who's
permitting.
The
text
is
going
to
be
different,
so
I
mean
their
states
are
working
with
it.
D
They're
looking
to
see,
how
does
it
apply,
they're
notifying
those
tax
payers?
Well,
they
think
it
applies.
There's
some
litigation
promise.
Some
legislators
are
certainly
looking
to
say:
how
do
we
want
it
to
apply,
and
ultimately,
that
is
their
decision.
A
state
can
only
look
at
existing
rules
and
regulations
and
statutes.
So
it's
still
very
much
a
work
in
progress
there
and
the
short
answer
to
that
is:
it
can
be
what
the
legislators
want
it
to
be.
A
Okay,
thank
you
again.
I
appreciate
all
the
time
that
you
took
today
to
contribute
to
our
discussion.
You
can
always
feel
free
participants
to
email
us,
the
questions
separately
and
we'll
you
know
forward
them
on
to
our
presenters.
To
get
further
clarification.
That's
always
something
we're
happy
to
do
in
case.
A
You
can't
think
of
your
question
right
now
or
if
something
comes
up
later
again
next
week,
we're
having
our
third
in
our
three
series
here,
our
trio
of
virtual
webinars
next
week,
it's
the
as
you
can
see
the
pandemic
and
damage
to
damage
done
and
we'll
be
talking
about.
Revitalizing
state
revenue
streams
for
sure
will
be
a
very
spirited.
An
interesting
discussion
that,
on
those
states
and
friends,
will
want
to
hear
about.
I
will
also
say
that
you
know
it's
I
think
officially
will
be
announcing
on
Monday
that
our
summit
will
not
be
taking
place.
A
I
think
we
kind
of
saw
the
writing
on
the
wall,
but
more
to
follow
on
how
we're
going
to
be
transitioning
and
pivoting
and
what
we're
going
to
be
providing
in
terms
of
education
resources,
networking
in
lieu
of
or
at
least
until
we
can
have
a
larger
meeting.
So
that
is
out
there
now.
There
summit
will
not
be
taking
place
in
August
and
then
also
our
salt
fiscal
leaders.
Reboot
mean
that
we
were
going
to
have
in
Park
City
in
July.
A
Also
I'm
sure
you
could
also
figure
it
out
is
not
going
to
be
taking
place.
So
we
will
be
following
up
with
you
all
shortly
on
how
we're
going
to
be
reinvigorating
that
next
stage
of
our
salt
task
force
and
our
fiscal
leaders
so
stay
tuned
for
some
exciting
news
and
some
developments
in
that
area
and,
of
course
do
would
appreciate
any
contributions
and
any
ideas
you
have
as
work
innovating
and
moving
forward
as
usual.
We'd
like
to
thank
our
salt
task
force
sponsors
without
your
support,
especially
in
these
times.
A
You
know
we
would
not
be
able
to
put
together
this
programming
and
be
able
to
provide
the
resources
to
our
salt
task,
force,
members
and
fiscal
leaders.
So
thank
you
so
much
and
look
forward
to
seeing
you
all
again
next
week.
At
the
same
time,
1:00
p.m.
and
again,
please
feel
free
to
reach
out.
If
you
need
to
have
a
wonderful
weekend.