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2023 State Tax Department Survey

States are being forced into modernizing their tax policies to address emerging digital technologies, state tax departments said in this annual Bloomberg Tax survey. The Multistate Tax Commission is currently navigating the compliance complexities that come with volatile digital assets, such as NFTs and cryptocurrencies, in the aftermath of the 2018 South Dakota v. Wayfair decision.

The 2023 State Tax Department Survey provides insight into how some states are responding to these hot topics and explores corresponding trends significant to taxpayers and practitioners.

Topics explored include:

  • “Wait-and-See” Approach to Digital Assets
  • Voluntary Disclosure Programs/Agreements (VDAs)
  • Lookback periods

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