My Moving Forward? column in State Tax Notes for July 18, 2016 was on “Lessons from State Personal Income Tax Forms” ($). I looked at the personal income tax (PIT) forms and instructions as well as state tax agency websites for all 50 states and D.C. I also looked at how each state collects the consumer use tax. Most have a line on the PIT form; there are several variations among the states.

Here are a few suggestions I have for improving use tax compliance, which represents a significant tax gap for all states.

Read More