In June 2018, the U.S. Supreme Court ended the “physical presence” standard for sales tax collection, allowing states and counties to begin collecting existing taxes on online and remote sales. Additionally, NACo has partnered with state associations of counties to develop a program to intercept tax refunds from individuals who have not paid certified delinquent debts owed to county governments. In this workshop, hear experts talk about the approaches different states are taking to these new opportunities, including a discussion on potential future federal action and court cases.