Taxation-State and Local Commons^™

State And Local Taxation Of Interstate And Foreign Commerce: The Second Best Solution, Kathryn L. Moore

Law Faculty Scholarly Articles

Our current system of state and local taxation of interstate and foreign commerce, simply put, is a mess. First, the mere number of jurisdictions that may impose taxes is seemingly limitless: each of the fifty states, plus the District of Columbia, may impose its own set of taxes. In addition, each state may authorize local government units within the state, such as counties, municipalities, townships, and special districts, to assess and collect taxes. For example, in 1994, well over 6,000 separate jurisdictions were authorized to impose sales taxes.

Second, the states may impose a wide variety of taxes and may …

Kentucky Law Survey: Kentucky Taxation, Stephen J. Vasek Jr., C. Craig Bradly Jr.

Law Faculty Scholarly Articles

Certainly the most publicized developments in Kentucky tax law during the current survey period were those legislative reforms adopted by the special session of the Kentucky General Assembly in early 1979. Responding to demands for relief from rising tax burdens, the legislature enacted H.B. 44 to limit the impact of inflation on property taxes. These legislative changes were part of a nationwide wave of tax reform proposals engendered by voter approval of California's Proposition Thirteen in June, 1978. In addition to H.B. 44, this article will examine selected judicial decisions involving the taxation of intercorporate dividends, the sales and use …