Tax Policy

september 6–9, 2018

Federal Tax Reform —
Impact on the States

​

Kim S. Rueben, PhD

Senior Fellow
Tax Policy Center
Urban Institute & Brookings Institution

An expert on the implications of tax reform for the States, Dr. Reuben interpreted the new Federal Tax Reform law and explored what States can do to take advantage of new opportunities it offers.

Dr. Reuben pointed out that taxes are essential to pay for services to make our communities better; however, she advised Forum members to reconsider what the business of governing is, and to assess new strategies to provide the services needed to build the States’ futures. The impacts of the major changes to the Federal tax code from the Tax Cuts and Jobs Act (TCJA) will differ across the states, depending on each state’s economic, fiscal, and demographic characteristics, she observed.

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Online Sales Tax Collections – Aftermath of the Wayfair Decision:
What will new state policies look like?

​

Joe Crosby

CEO & Principal
Multistate Associates

The Supreme Court’s June 2018 Wayfair decision, which suggested that South Dakota’s Internet sales tax law would pass constitutional muster, can have significant effects on State sales tax revenues. Mr. Crosby examined the opportunities and challenges that arise from the ruling. A major question is what legislation is required to begin Internet sales tax collections and which States can begin enforcing collection requirements administratively.

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TOPICS

​Federal
Tax
Reform

​Online
Sales Tax Collections

Tax Policy

september 6–9, 2018

Federal Tax Reform —
Impact on the States

​

Kim S. Rueben, PhD

Senior Fellow
Tax Policy Center
Urban Institute & Brookings Institution

An expert on the implications of tax reform for the States, Dr. Reuben interpreted the new Federal Tax Reform law and explored what States can do to take advantage of new opportunities it offers.

Dr. Reuben pointed out that taxes are essential to pay for services to make our communities better; however, she advised Forum members to reconsider what the business of governing is, and to assess new strategies to provide the services needed to build the States’ futures. The impacts of the major changes to the Federal tax code from the Tax Cuts and Jobs Act (TCJA) will differ across the states, depending on each state’s economic, fiscal, and demographic characteristics, she observed.

< M O R E >

Online Sales Tax Collections – Aftermath of the Wayfair Decision:
What will new state policies look like?

​

Joe Crosby

CEO & Principal
Multistate Associates

The Supreme Court’s June 2018 Wayfair decision, which suggested that South Dakota’s Internet sales tax law would pass constitutional muster, can have significant effects on State sales tax revenues. Mr. Crosby examined the opportunities and challenges that arise from the ruling. A major question is what legislation is required to begin Internet sales tax collections and which States can begin enforcing collection requirements administratively.

< M O R E >