William Comiskey (Hodgson Russ, Albany), Sales Tax Reform: Technology and Escrow Accounts to the Rescue, 62 State Tax Notes 511 (Nov. 21, 2011):

A new and better day for sales tax administration is within reach. It will begin as soon as vendors are required to have escrow accounts and states begin sweeping those accounts. In short order, states will transform their sales tax systems into modern automated systems that are fairer, less demanding on business, and more efficient to administer. Better yet, those systems will reduce delinquencies, increase revenue, level the playing field for businesses, and provide the state with a vastly better and more predictable revenue stream.

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