{"id":4030,"date":"2020-01-02T18:53:02","date_gmt":"2020-01-02T18:53:02","guid":{"rendered":"https:\/\/sarahf10.sg-host.com\/?p=4030"},"modified":"2021-02-23T15:57:55","modified_gmt":"2021-02-23T15:57:55","slug":"cost-issues-annual-best-and-worst-in-state-tax-regimes","status":"publish","type":"post","link":"https:\/\/taxops.com\/cost-issues-annual-best-and-worst-in-state-tax-regimes\/","title":{"rendered":"COST Issues Annual &#8220;Best and Worst&#8221; in State Tax Regimes"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">By <a href=\"https:\/\/taxops.com\/team\/alexander-korzhen\/\">Alexander Korzhen<\/a><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"628\" height=\"274\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/taxops.com\/wp-content\/uploads\/2020\/01\/COSt-2019-dec-best-and-worst.png\" alt=\"\" class=\"wp-image-4031 lazyload\" data-srcset=\"https:\/\/taxops.com\/wp-content\/uploads\/2020\/01\/COSt-2019-dec-best-and-worst.png 628w, https:\/\/taxops.com\/wp-content\/uploads\/2020\/01\/COSt-2019-dec-best-and-worst-480x209.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 628px, 100vw\" \/><noscript><img decoding=\"async\" width=\"628\" height=\"274\" src=\"https:\/\/taxops.com\/wp-content\/uploads\/2020\/01\/COSt-2019-dec-best-and-worst.png\" alt=\"\" class=\"wp-image-4031 lazyload\" srcset=\"https:\/\/taxops.com\/wp-content\/uploads\/2020\/01\/COSt-2019-dec-best-and-worst.png 628w, https:\/\/taxops.com\/wp-content\/uploads\/2020\/01\/COSt-2019-dec-best-and-worst-480x209.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 628px, 100vw\" \/><\/noscript><figcaption>Source: <a href=\"https:\/\/www.cost.org\/globalassets\/cost\/state-tax-resources-pdf-pages\/cost-studies-articles-reports\/admin-scorecard-final-dec-2019.pdf\" rel=\"nofollow\">Cost Scorecard: The Best and Worst of State Tax Administration (2019)<\/a><\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">The Council on State Taxation issued the 7th annual <a href=\"https:\/\/www.cost.org\/globalassets\/cost\/state-tax-resources-pdf-pages\/cost-studies-articles-reports\/admin-scorecard-final-dec-2019.pdf\">Administrative Scorecard <\/a>for 2019 evaluating state tax appeals processes and administrative practices. Since federal and state tax systems are premised on voluntary compliance, COST maintains that the fairer and more efficient a state tax system, the higher the rate of compliance. According to the Executive Summary:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>It is a common truth that taxpayers will more fully and willingly comply with a tax system they perceive to be balanced, fair, and effective. Taxpayers operating in a system they perceive as oppressive, unfair, or otherwise biased are less likely to voluntarily comply.<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">The scorecard ranks states year-over-year. California was found to be most improved, while Texas and Kentucky received a nod for honorable mention.  Colorado continues to bottom-feed with a D-score, despite initiatives underway to streamline and simplify state and local tax (SALT) compliance (see <em><a href=\"https:\/\/taxops.com\/colorado-briefing-on-sales-and-use-tax-reform\/\">Briefing on Sales and Use Tax Reform in Colorado<\/a><\/em>). Minnesota received a B-score, even though the Department of Revenue engages in the practice of disregarding certain Minnesota Tax Court opinions. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Read the report:  <a href=\"https:\/\/www.cost.org\/globalassets\/cost\/state-tax-resources-pdf-pages\/cost-studies-articles-reports\/admin-scorecard-final-dec-2019.pdf\">Cost Scorecard: The Best and Worst of State Tax Administration (2019)<\/a> <\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Let&#8217;s talk tax<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><a href=\"https:\/\/taxops.com\/team\/alexander-korzhen\">Alex Korzhen<\/a>\u00a0can be reached at 763.703.5713 or\u00a0<a href=\"mailto:akorzhen@sarahf14.sg-host.com\">akorzhen@taxops.com.<\/a><\/p><\/blockquote>\n\n\n\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link\" href=\"mailto:akorzhen@sarahf14.sg-host.com\">Book it<\/a><\/div>\n\n\n\n<div style=\"height:28px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"> <strong>More Tax News<\/strong> <\/h3>\n\n\n<ul class=\"wp-block-latest-posts__list wp-block-latest-posts\"><li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/auditor-independence-in-the-age-of-private-equity\/\">Auditor Independence in the Age of Private Equity: What CFOs Need to Know<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/r-d-credits-for-software-companies\/\">R&amp;D Credits for Software Companies: Scrum Teams, Qualifiers, and Section 174 After OBBBA<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/section-174-decoupling-what-tax-pros-need-to-know-state-by-state\/\">Section 174 Decoupling: What Tax Pros Need To Know State By State<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/sean-espy-new-partner\/\">TaxOps Welcomes Sean Espy as Partner, Tax Minimization<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/state-nexus-demystified-navigating-tax-compliance-after-wayfair-episode-1-2\/\">Your Tax Footprint Is Probably Bigger Than You Think: What Finance Leaders Need to Know About State Nexus<\/a><\/li>\n<\/ul>\n\n\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link\">Follow us on LinkedIn<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>By Alexander Korzhen The Council on State Taxation issued the 7th annual Administrative Scorecard for 2019 evaluating state tax appeals processes and administrative practices. Since federal and state tax systems are premised on voluntary compliance, COST maintains that the fairer and more efficient a state tax system, the higher the rate of compliance. According to [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":4031,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","spt_transcript":"","footnotes":""},"categories":[229,226],"tags":[397,427,101,111],"class_list":["post-4030","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-state-and-local","category-tax-news","tag-appeal","tag-cost","tag-state-tax","tag-tax"],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/taxops.com\/wp-content\/uploads\/2020\/01\/COSt-2019-dec-best-and-worst.png","_links":{"self":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/4030","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/comments?post=4030"}],"version-history":[{"count":1,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/4030\/revisions"}],"predecessor-version":[{"id":7115,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/4030\/revisions\/7115"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/media\/4031"}],"wp:attachment":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/media?parent=4030"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/categories?post=4030"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/tags?post=4030"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}