States continue to struggle to find ways to generate revenue and effectively enforce their tax laws. Sales taxes are a challenge to collect from remote sellers, and almost impossible to efficiently collect from resident consumers. New business activity taxing schemes are evolving as we move from a bricks and mortar/manufacturing economy to an intangible asset driven/knowledge-based one. The concept of tax nexus continues to expand, and significant uncertainty abounds. This session will discuss what the state of play is and what the future might hold, and also alert you to new state revenue initiatives that could surprise you and your clients.