National Association of State Departments of Revenue

National Association of State Departments of Revenue
Name	National Association of State Departments of Revenue
Abbreviation	NASDOR
Formation	1939
Type	Nonprofit association
Headquarters	United States
Region served	United States
Membership	State revenue agencies

National Association of State Departments of Revenue is a U.S.-based membership association that coordinates policy, administration, and technical assistance among state tax agencies. It serves as a forum for collaboration among state officials from agencies such as the Internal Revenue Service counterparts at the state level, and works alongside national organizations including the Council of State Governments, National Conference of State Legislatures, American Institute of Certified Public Accountants, and the Government Accountability Office. The association interacts with federal entities and private institutions like the U.S. Department of the Treasury, Congressional Budget Office, Center on Budget and Policy Priorities, and the Brookings Institution.

History

The organization traces informal roots to interwar and New Deal era coordination among state fiscal officers and bureaus, paralleling the rise of entities such as the National Governors Association and the Association of State Taxation Administrators. Early collaborators included officials linked to the Revenue Act of 1935 and participants from state capitals such as Albany, New York, Austin, Texas, Sacramento, California, and Boston, Massachusetts. During the postwar period the association expanded its role amid federal reforms initiated by committees like the Joint Committee on Taxation and major legislation including the Social Security Act amendments and state-level adoption of model codes promoted by the Uniform Law Commission. In the late 20th century its network deepened through partnerships with entities such as the National Association of Counties and advocacy interactions around landmark debates involving the Supreme Court of the United States on tax jurisdiction and commerce.

Organization and Membership

Membership is composed of executive offices and departments responsible for revenue and taxation in U.S. states, territories, and associated jurisdictions, operating alongside sister organizations such as the Federation of Tax Administrators and the National Association of Attorneys General. Individual members include directors and commissioners from capitols including Raleigh, North Carolina, Denver, Colorado, Phoenix, Arizona, and Madison, Wisconsin. The association maintains liaison relationships with federal agencies like the Federal Trade Commission and multistate compacts such as the Multistate Tax Commission. Corporate partners and academic affiliates include institutions such as Georgetown University Law Center, Harvard Kennedy School, and private sector firms that advise on compliance and information technology.

Functions and Activities

The association provides advisory services, technical assistance, and interstate coordination for implementation of statutes such as state adaptations of the Internal Revenue Code and multistate agreements influenced by rulings from the United States Supreme Court. It facilitates data sharing consistent with standards from the National Institute of Standards and Technology and collaborates on enforcement initiatives aligned with the Financial Crimes Enforcement Network and model practices from the Organisation for Economic Co-operation and Development. Operational activities range from systems modernization and fraud detection projects to tax policy analysis affecting entities like Amazon (company), Walmart, Chevron Corporation, and sectors represented by the U.S. Chamber of Commerce.

Policy and Advocacy

The association develops model positions and technical comments for rulemaking and legislation considered by bodies such as the United States Congress, state legislatures, and regulatory agencies including the Securities and Exchange Commission. It has submitted analyses on subjects intersecting with rulings like South Dakota v. Wayfair, Inc. and participated in multistate amicus efforts paralleling briefs filed before the Supreme Court of the United States. Policy work spans tax base definitions, nexus standards influenced by cases such as Quill Corp. v. North Dakota, and revenue forecasting methodologies used by the Congressional Budget Office and state budget offices.

Conferences and Training

The association organizes annual and regional conferences, symposiums, and workshops that convene officials from entities such as the Internal Revenue Service, Institute of Internal Auditors, National Association of State Personnel Executives, and academic centers including the Tax Policy Center. Training programs cover audit techniques, information technology procurement, and legal updates aligned with precedents from the United States Court of Appeals circuits and landmark decisions like National Bellas Hess, Inc. v. Department of Revenue. Events often include joint sessions with the National Association of Counties and tabletop exercises coordinated with the Federal Emergency Management Agency on continuity of operations.

Research and Publications

The association produces technical reports, benchmarking studies, and guidance memoranda used by state finance officials, often citing work from the Urban Institute, Pew Charitable Trusts, and the Economic Policy Institute. Publications address topics such as revenue volatility, compliance trends related to multinational firms like Apple Inc. and Google LLC, and analyses of consumption taxes versus income taxes drawing on frameworks from the Organisation for Economic Co-operation and Development and the International Monetary Fund. Research outputs inform testimony before bodies such as the House Committee on Ways and Means and briefing materials for governors and state budget directors.

Governance and Funding

Governance is typically vested in an elected board of directors composed of state revenue commissioners and senior officials from participating jurisdictions, with committees reflecting practice areas like compliance, information technology, and legislative affairs. The association’s funding model combines membership dues, conference fees, and grants or contracts from federal agencies and foundations such as the Ford Foundation and Gates Foundation. Financial oversight and audit practices align with standards promoted by organizations such as the American Institute of Certified Public Accountants and reporting expectations used by state auditors and the Government Accountability Office.

Category:Organizations based in the United States Category:Taxation in the United States