This piece describes the creative process behind the sales tax incentive program known as Nota Fiscal Paulista, and the current strategies employed by the state government of São Paulo to enforce the payment of this tax by retailers. It illustrates how public administrators often enjoy great autonomy to create new strategies for regulation, no longer having to limit themselves to issuing commands backed by punitive sanctions. This creative space, however, may be limited by different factors, which have led to a policy of incremental policy implementation.