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FTA Research Reports

All reports are $20 + $3 postage per order (unless stated otherwise) - Member agencies receive FTA research reports at no charge. Some reports are available for download at no charge.

Sales Taxation of Services - 2007 Update, October, 2008
No formal report available. Includes, summary table, survey data, newletter article and searchable data base. Data and summary available for download

Electronic Filing Mandates: Lessons Learned, preliminary vers., June 2005
Reviews recent effors by states to mandate electronic filing and discusses the issues and lesons that can ease the implementation. Available for download (Adobe Acrobat®, pdf file--336k)

Sales Taxation of Services - 2004 Update, May, 2005
No formal report available. Includes, summary table, survey data, and newletter article. Data and summary available for download

Electronic Commerce - A Report of the Steering Committee, January, 2005
A Report of the Steering Committee of the Task Force on EDI Audit and Legal Issues for Tax Administration
Available for download (Adobe Acrobat®, pdf file--272k)

Sampling for Sales and Use Tax Compliance, December 2002
A Report of the Steering Committee of the Task Force on EDI Audit and Legal Issues for Tax Administration
Available for download (Adobe Acrobat®, pdf file--368k)
Appendix A - Summary of State Sampling Practices (updated January 2004)

Model Direct Payment Permit Regulation, June 2000
A Report of the Steering Committee of the Task Force on EDI Audit and Legal Issues for Tax Administration
Available for download (Adobe Acrobat®, pdf file--128k)
Appendix A - Direct Payment Permits: Requirements, Restrictions, Revocation
(updated January 2004)

Sales and Use Tax Compliance Agreements, March 2000
A Report of the Steering Committee of the Task Force on EDI Audit and Legal Issues for Tax Administration
Available for download (Adobe Acrobat®, pdf file--144k)
Appendix B - Sales and Use Tax Compliance Agreements, Summary of State
Practices
(updated January 2004)

RR-148 -- Electric Utility Taxation Under Deregulation, December 1998

Evaluated Receipts Settlement (ERS) and Tax Compliance, September 1998
A Report of the Steering Committee Task Force on EDI Audit and Legal Issues for Tax Administration
Available for Download (Adobe Acrobat® Docume
nt)

Procurement Cards and Tax Compliance: Bridging the Gap, June 1997
A Report of the Steering Committee Task Force on EDI Audit and Legal Issues for Tax Administration,
Available for Download (Adobe Acrobat® Document)

Auditing Electronic Data. January 1997
A Report of the Steering Committee Task Force on EDI Audit and Legal Issues for Tax Administration,
Available for Download (Adobe Acrobat® Document)

RR-147 -- Sales Taxation of Services--1996 Update April 1997
Now Available in Electronic Format

Model Recordkeeping and Retention Regulation. March 1996
A Report of the Steering Committee Task Force on EDI Audit and Legal Issues for Tax Administration,
Available for Download (Adobe Acrobat® Document)

Impact of Federal Tax Changes on State Tax Systems. February 1992

Status of State Tax Authority Electronic Tax Payment Programs. $10

State Income Taxation of Nonresident Professional Team Athletes. March 1994 (final report--$10, full set--$25)

RR-146 -- State Taxation of Income From Mutual Funds of Money Market Accounts Invested in U.S. Government Securities. July 1995

RR-145 -- Technology Choices in Reengineering Tax Payment and Return Processing--A Primer for Tax Administrators. June 1995

RR-144 -- State Tax Appeal Systems. August, 1994 -- $30.00

RR-143 -- Sales Taxation of Services: An Update. April, 1994

RR-142 -- Up and Down the Chain: Moving the Point of Taxation on Diesel Fuel. November 1993

RR-141 -- State Tax Cases Before the U.S. Supreme Court, October 1991 Term. June 1993

RR-140 -- Section 1983 Litigation. May 1993

RR-139 -- State Revenue Forecasting and Estimation Practices March 1993

RR-138 -- State Tax Cases Before the U.S. Supreme Court - October 1990 Term. November 1991

RR-137 -- Sales Taxation of Services -- Who Taxes What? February 1991

RR-136 -- Legislative Report 1990: A Review of Significant State Tax Actions. February 1991

RR-135 -- Sales Taxation of Services. October 1990

RR-134 -- The Use of Electronic Funds Transfer for State Tax Payments: A Report With Recommendations. October 1990

RR-133 -- State Tax Amnesty Programs. August 1990

RR-132 -- Taxpayer Bills of Rights: A Comparison of State and Federal Provisions. May 1990

RR-131 -- Davis v. Michigan Department of Treasury: One Year Later. April 1990

RR-130 -- *Salary Data for Selected State Tax Personnel September 1, 1989. February 1990 *state government personel only.

RR-129 -- State Tax Cases Before the U.S. Supreme Court October 1988 Term. November 1989

RR-128 --*Salary Data for Selected State Tax Personnel September 1, 1988. February 1989 *state government personel only.

RR-127 -- Computer Software Application Programs Used in State Tax Administration 1987 - 1988. October 1988

RR-126 -- Recommended Changes to Bankruptcy Laws and Rules to Promote More Efficient Tax Administration. Report of the NATA-IRS Committee on Bankruptcy Tax Issues. September 1988


 

 

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