States are changing their delinquent tax collection strategies to boost collections and make their collection programs more efficient. Among the recent changes some states have made are (1) new or improved accounts receivable management information systems; (2) updated written billing procedures; (3) use of telephone collection techniques; and (4) denying taxpayer state licenses and permits, such as those for liquor and car dealerships, if delinquent taxes go unpaid. Other developments on the state level include the increasing use of private collection companies to collect delinquent taxes and the use of credit card tax payments. This fact sheet summarizes the view of state tax administrators on these efforts to collect delinquent state taxes.