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®
Document)
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
Available for Download (Adobe Acrobat® Document)
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
Good Practices in Revenue Estimating, NASBO/FTA, December 1989
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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