Law Commons^™

The Computer's Role In Simplifying Compliance With State And Local Taxation, Ray Westphal

Vanderbilt Law Review

I recently polled several tax managers of large corporations that engage in a multi-state business and asked them whether their companies could stay in reasonable compliance with state and local tax law without using the computer. All said that it would be impossible to meet the compliance requirements of the states and localities without heavy dependence on computers. This reliance on the computer is not surprising given the amount of data that firms must reference to keep up with the thousands of taxing jurisdictions throughout the United States. The many different types of taxes that governmental bodies impose further complicate …