For states, the lingering effects of the recent recession mean that budget shortfalls will continue to be a concern in 2012 even as revenues recover. In an election year, conventional wisdom holds, legislators are generally loathe to address tax issues. But fundamental tax reform will surely be a point of discussion in 2012 as states are forced to confront deficits that can only be addressed by a restructuring of taxing systems. In the interim, states will continue to look for ways to close the tax gap—through stepped-up enforcement, the pursuit of administrative efficiencies, and enactment of “click-through” nexus laws. Momentum also appears to be building for Congress to at last take action on a federal streamlined sales tax bill that would grant states the authority to require online retailers to collect and remit sales tax.