according to a 2010 report by the lincoln institute of land policy, between 2000 and 2010 pilots were used in at least 18 states. seventeen of those states account for 35 cities and towns with pilots. in addition, 82 out of a total of 351 municipalities in massachusetts have collected pilots (massachusetts department of revenue 2003). a map in this report also reveals that although these 18 states can be found scattered across the country, the vast majority of this activity seems to be concentrated in the northeast.