May 14, 2025

David Bertoni Interrogates AI for Tax Notes State

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On May 12, 2025, Tax Notes State published the latest article by David W. Bertoni for the Eyes on E-commerce series, “Shock and Audit: Artificial Intelligence Meets State Taxation” (subscription required). Bertoni’s piece provides a capsule history of artificial intelligence (AI) and then evaluates AI’s actual and potential use by state and local tax departments in their audit and enforcement efforts.

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