This is a good summary of how states are planning to increase their revenue since state income taxes are down. As you can see from the article there are many ways states are increasing their ability to assess and collect sales and use tax. As a result of this, companies need to be aware of states they have any activity in and make sure they are properly collecting sales tax and self assessing use tax. Please contact Kay Gotshall or Gary Wallace at 804-747-0000 if you would like to discuss any issues.