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Due to their regressive nature, raising state and local sales taxes should not be the first choice for increasing tax revenues. 

States and localities should include services in the taxable base to reduce regressivity and improve neutrality. 

Exemptions from state retail sales taxes should be narrowly designed to reduce their regressive nature and avoid pyramiding. 

Policymakers at all levels of government should safeguard consumers against unfair, deceptive, or abusive practices.

Policymakers and the private sector should ensure that products, services, and emerging technologies are created using an inclusive design process with universal design principles.

Policymakers and the private sector should ensure that the benefits of the sharing economy extend to older adults and traditionally underserved market populations.

Policymakers and the private sector should ensure affordable access to essential products and services during declared emergencies.

Goods sold over the internet and through catalogs should be subject to the same sales tax treatment as goods sold by local brick-and-mortar retailers. 

Leaders in the private and public sectors should ensure fairness, transparency, and accountability in algorithmic tools used for informing consequential decisions regarding health and financial wel

Consumers should control the extent to which their personal information may be collected, analyzed, shared, scraped, and sold.