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PURPOSE
The
Federation of Tax Administrators (FTA) was organized in 1937 to
improve the quality of state tax administration by providing services
to state tax authorities and administrators. These services include
research and information exchange, training, and intergovernmental
and interstate coordination. The Federation also represents the
interests of state tax administrators before federal policymakers
where appropriate.
ORGANIZATION
AND MEMBERSHIP
FTA
serves the principal tax collection agencies of the 50 states,
the District of Columbia, Puerto Rico, and New York City. The work of FTA is
directed and governed by an eighteen-member Board of Trustees
composed of tax administrators representing all regions of the
country. The Commissioner of the Internal Revenue Service is an
ex-officio board member. The FTA staff consists of 10 full-time
positions, headed by an Executive Director appointed by the Board
of Trustees.
FINANCES
FTA
is financed primarily from annual dues assessed to member tax
agencies. Other sources of revenue include the sale of publications
to non-members and proceeds from conferences and workshops. FTA
is organized as a nonprofit corporation under § 501(c)(3)
of the Internal Revenue Code.
HISTORY
FTA
was organized in 1937 by representatives of the North American
Gasoline Tax Conference (NAGTC), the National Association of Tax
Administrators (NATA), and the National Tobacco Tax Association
(NTTA). In 1984, the three associations consolidated into a single
organization the National Association of Tax Administrators. NAGTC
became the NATA Motor Fuel Tax Section and NTTA became the NATA
Tobacco Tax Section. In June 1988, NATA merged with FTA, assuming
the Federation of Tax Administrators as its name. |
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RESEARCH
AND INFORMATION EXCHANGE
FTA
serves as a source of information and expertise for state administrators
and others on the workings of state tax agencies and systems as
well as issues generally affecting tax policy and administration.
FTA staff regularly monitors the activities of state tax agencies
and the federal government in order to serve as a clearinghouse
on topics important to administrators. FTA also conducts research
projects in such areas as state tax policies and structures, compliance
and enforcement programs, and federal and state court decisions.
In addition, significant effort is devoted to inquiries from tax
administrators on special problems and issues.
FTA
uses a variety of vehicles to communicate with members.
TaxExPRESS,
is a weekly electronic newsletter designed to provide information
on current events. TaxExPRESS is delivered by e-mail and
Intranet to state tax administrators.
FTA
issues frequent bulletins on developments affecting state taxation.
These bulletins often cover developments in Congress, the Internal
Revenue Service and the U.S. Supreme Court. FTA also publishes
annual directories of state tax administration officials and other
periodic research reports.
FTA
hosts an Internet site at http://www.taxadmin.org
that provides information and Web links of value to tax administrators
and the general public alike. Content includes links to state
tax agency home pages, state tax forms and electronic filing sites,
general information on state tax structures, and information about
upcoming meetings and workshops. Specialized information is available
on state-taxpayer efforts to promote uniformity in the administration
of taxes on motor fuels as well as efforts to facilitate and promote
consistency in state approaches to electronic tax administration.
FTA
also maintains a limited-access Web site for state tax administrators
at <www.taxexchange.org>.
Content includes in-depth material on federal legislation affecting
state tax administration, a compendium of exemplary state tax
administration practices, and information relevant to functional
areas such as audit, legal, public information and federal relations.
FTA
publications and access to the Web sites is provided free of charge
to members. Non-members are charged for some publications.
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TRAINING
An
integral component of the FTA mission is to provide members with
training opportunities and programs. FTA conducts a number of
meetings, conferences and workshops each year. The FTA Annual
Meeting is devoted to a substantive discussion of emerging state
and federal tax policy and administration issues and other topics
of concern to state tax administrators and practitioners. Similar
forums are conducted each year by the Motor Fuel Tax Section and
Tobacco Tax Section.
FTA
also organizes and conducts other training workshops to improve
the skills of technical and administrative personnel through the
examination of exemplary state tax administration programs and
general peer group discussions. One workshop focuses on compliance,
education and criminal investigation matters. Others concentrate
on the application of technology to tax administration and FTA
also sponsors a yearly conference on revenue estimating and tax
policy research as well as periodic seminars on specialized topics.
FTA
also works with the four regional tax administrators' associations
Midwest States Association of Tax Administrators (MSATA), North
Eastern State Tax Officials Association (NESTOA), Southeastern
Association of Tax Administrators (SEATA), and Western States
Association of Tax Administrators (WSATA).
INTERGOVERNMENTAL
AND INTERSTATE COORDINATION
FTA
works with state tax agencies and the Internal Revenue Service
to foster cooperative tax administration projects among states
and with IRS. In recent years, most of these efforts have involved
assisting states in applying emerging technologies to tax administration
as well as to simplify the administration of current taxes on
a multistate basis.
Activities
in this area include promoting uniformity in the administration
of motor fuel taxation, leading national efforts to develop standard
formats and procedures to facilitate the filing of state tax returns
and remittances using electronic means, coordinating the joint
electronic filing of state and federal individual income tax returns
and working with states and taxpayers to assess the impact of
new business processes on tax administration. |
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FEDERAL
COORDINATION
AND REPRESENTATION
FTA
also devotes considerable effort to monitoring and reporting on
activities in Congress, Internal Revenue Service and other federal
agencies that affect state taxation. These efforts include insuring
that state interests are effectively represented before Congress
and federal agencies when appropriate. Particular attention is
paid to federal legislation that would improperly preempt state
tax sovereignty and authority. Positions taken by the FTA are
approved by the membership at the Annual Meeting or by the Board
of Trustees.
CURRENT
PROGRAMS
Among
the current and recent activities on the FTA agenda:
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working with states and the business community on the Streamlined
Sales Tax Project, an effort to simplify administration of the
sales and use tax for interstate sellers.
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working with states to assess the issues involved with the sale
of goods and services using the Internet and other on-line service;
- augmenting the utility and content of TaxExchange as a full-service
Web-based resource for state tax administrators;
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coordinating the activities of a joint state-taxpayer task force
analyzing the impact of various electronic business processes
(e.g., EDI, procurement cards, evaluated receipts settlement)
on state tax administration;
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working with states to develop electronic return filing standards;
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coordinating state activities in the development of joint electronic
filing programs and the electronic exchange of information between
state and federal tax agencies;
- promoting uniformity in the administration of motor fuel taxes
and facilitating the uniform implementation of means to electronically
file motor fuel tax returns;
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coordinating state efforts to develop a consistent set of performance
measures and benchmarks for state tax administration;
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monitoring state activity regarding the sales taxation of services;
and
- developing and conducting basic and advanced training seminars
on motor fuel audit and investigation.
November
2006
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