Taxation-State and Local Commons^™

St. Ledger V. Kentucky Revenue Cabinet: The Tax That Would Not Die, Rick Alsip, Jennifer Bailey, Melissa Bowman, William G. Fowler Ii, Trey Grayson

Kentucky Law Journal

No abstract provided.

Where There's A Will, There's A Way: State Sales And Use Taxation Of Electronic Commerce, Megan E. Groves

Indiana Law Journal

No abstract provided.

Commerce Clause, First Department: R.J. Reynolds Tobacco Company V. City Of New York Department Of Finance

Touro Law Review

No abstract provided.

Bpol Reform In Virginia: Putting The Income Tax Genie Back In The Bottle, William L.S. Rowe

William & Mary Annual Tax Conference

No abstract provided.

Recent Tax Developments In Virginia, William L.S. Rowe

William & Mary Annual Tax Conference

No abstract provided.

The Changing Face Of Taxation Of Virginia Business After American Woodmark And Datacomp, D. French Slaughter Iii

William & Mary Annual Tax Conference

No abstract provided.

Commerce Clause Restraints On State Tax Incentives, Walter Hellerstein

Scholarly Works

The states' provision of tax incentives designed to encourage economic development within their borders has long been a feature of the American legislative landscape. Today every state provides tax incentives as an inducement to local industrial location and expansion. Indeed, scarcely a day goes by without some state offering yet another tax incentive to spur economic development, often in an effort to attract a particular enterprise to the state.

The debate over the efficacy and wisdom of state tax and other business incentives is intense and important, as other articles in this Symposium plainly reveal. My purpose here, however, is …

Suspect Linkage: The Interplay Of State Taxing And Spending Measures In The Application Of Constitutional Antidiscrimination Rules, Dan T. Coenen, Walter Hellerstein

Michigan Law Review

This article examines an important and recurring question that courts frequently resolve, but rarely analyze: whether taxing and spending measures should be viewed together when a state imposes a nondiscriminatory tax but also affords relief to some taxpayers through government spending. The answer to this question will often determine whether the state's actions violate constitutional strictures against discriminatory taxation. The taxing measure and the spending measure will generally pass muster if viewed in isolation. After all, courts rarely invalidate nondiscriminatory taxing measures on constitutional grounds. And true government spending measures, if considered alone, plainly fall outside the reach of constitutional …

Suspect Linkage: The Interplay Of State Taxing And Spending Measures In The Application Of Constitutional Antidiscrimination Rules, Dan T. Coenen, Walter Hellerstein

Scholarly Works

This article examines an important and recurring question that courts frequently resolve, but rarely analyze: whether taxing and spending measures should be viewed together when a state imposes a nondiscriminatory tax but also affords relief to some taxpayers through government spending. The answer to this question will often determine whether the state's actions violate constitutional strictures against discriminatory taxation. The taxing measure and the spending measure will generally pass muster if viewed in isolation. After all, courts rarely invalidate nondiscriminatory taxing measures on constitutional grounds. And true government spending measures, if considered alone, plainly fall outside the reach of constitutional …

Suspect Linkage: The Interplay Of State Taxing And Spending Measures In The Application Of Constitutional Antidiscrimination Rules, Dan T. Coenen, Walter Hellerstein

Scholarly Works

This article examines an important and recurring question that courts frequently resolve, but rarely analyze: whether taxing and spending measures should be viewed together when a state imposes a nondiscriminatory tax but also affords relief to some taxpayers through government spending. the answer to this question will often determine whether the state's actions violate constitutional strictures against discriminatory taxation. The taxing measure and the spending measure will generally pass muster if viewed in isolation. After all, courts rarely invalidate nondiscriminatory taxing measures on constitutional grounds. And true government spending measures, if considered alone, plainly fall outside the reach of constitutional …

Taxing Electronic Commerce: Preliminary Thoughts On Model Uniform Legislation, Walter Hellerstein

Scholarly Works

This report on Taxing Electronic Commerce was presented at the symposium on multi-jurisdictional taxation of electronic commerce at Harvard University on April 5, 1997. This report describes the normative principles shared by most serious analyses of the problems raised by state taxation of electronic commerce. It then attempts to translate these principles into legal rules that could provide a model for uniform legislation in this area. Finally it addresses constitutional questions that will likely be encountered in any effort to implement such legislation.

State Taxation Of Electronic Commerce, Walter Hellerstein

Scholarly Works

The coming of the information age has profound implications for state taxation as it does for just about everything else. The exponential growth and increasing commercialization of the Internet, along with the sweeping technological and regulatory changes that have reconfigured the telecommunications industry, pose a daunting challenge to the states’ traditional approaches to taxing business activity and the telecommunications system that facilitates it. State tax administrators and policymakers, alarmed at the prospect that their tax bases will disappear into cyberspace, are seeking means to accommodate their taxing regimes to the new technological environment. The business community, on the other hand, …

Taxation Of Telecommunications And Electronic Commerce, Walter Hellerstein

Scholarly Works

No abstract provided.

Derivative Securities: Governmental Entities As End Users, Bankrupts And Other Big Losers, Robert C. Downs, Lenora J. Fowler

Faculty Works

No abstract provided.

Hocking The Halo: Implications Of The Charities' Winning Briefs In Camps Newfound/Owatonna, Inc. (Symposium), Evelyn Brody

Evelyn Brody

No abstract provided.

Use Tax Collection On Internet Purchases: Should The Mail Order Industry Serve As A Model, 15 J. Marshall J. Computer & Info. L. 203 (1997), Steven J. Forte

UIC John Marshall Journal of Information Technology & Privacy Law

Federal intervention is necessary to grant states the authority to collect state sales and use tax from Internet vendors who sell goods within their boundaries but reside elsewhere. With such federal intervention, local retailers, who must charge state use and sales tax to their customers, can compete more fairly with Internet vendors. In addition, state governments can access a large and growing revenue source. Under the Commerce Clause of the United States Constitution, a vendor must have a physical presence on a state before a state can require the vendor to collect and remit sales and use tax. In addition, …

Recent Developments In American Indian Law

American Indian Law Review

No abstract provided.

Protecting Profits Derived From Tribal Resources: Why The State Of Utah Should Not Have The Power To Tax Non-Indian Oil And Gas Lessees On The Navajo Nation's Aneth Extension: Texaco, Exxon, And Union Oil V. San Juan County School District--A Case Study, Richard J. Ansson Jr.

American Indian Law Review

No abstract provided.

University Of Richmond Law Review

University of Richmond Law Review

No abstract provided.

Annual Survey Of Virginia Law: Taxation, Craig D. Bell

University of Richmond Law Review

This article reviews significant recent developments in the law affecting Virginia taxation. Each section covers recent judicial decisions and legislative changes over the past year. The. overall purpose of this article is to provide Virginia tax and general practitioners with a concise overview of the recent developments in Virginia taxation most likely to have an impact on Virginia practitioners. This article, however, will not discuss many of the numerous legislative technical changes to the State Taxation Code of Title 58.1.

What Have You Done For Me Lately? Constitutional Limitations On State Taxation Of Trusts, Bradley E.S. Fogel

University of Richmond Law Review

Suppose a resident of New Jersey creates an irrevocable inter vivos trust. The settlor subsequently dies while a resident of New Jersey. Pursuant to the terms of her will, which is probated in New Jersey, her entire estate is paid to the trust. After a few years, one of the two trustees is a New York resident, the other is a resident of Connecticut. The trust's assets, intangibles such as stock in Delaware corporations, are held by the New York trustee in New York. All of the income beneficiaries of the trust reside in New York or Connecticut.

The Power To Tax; The Need To Provide, Dennis King

Maine Policy Review

Pointing to the vital role nonprofit organizations fill in providing services for those in need, Dennis King in the Margaret Chase Smith Essay suggests carefully considering the trend toward taxation of this sector, and weigh it against alternative, revenue-generating strategies that reinforce rather than strain the relationship between government and nonprofit charities.

Taking Charge Of Maine’S Fiscal Fortunes: Taxes Are Only One Piece Of The Puzzle, Josephine M. Laplante

Maine Policy Review

Are Maine’s taxes too high? This question and others continue to plague policymakers and citizens throughout Maine. This article provides the first of two perspectives on how to achieve meaningful tax reform. Josephine LaPlante suggests taking the long view, evaluating carefully the state’s tax structure and the impacts of any tax reforms. She presents a comprehensive framework for considering such changes and argues that taking charge of Maine’s fiscal house includes not only tax reform but also a reassessment of how the state provides public services to meet the needs and preferences of its citizens.

Whose Tax Burden? Whose Tax Fairness? And Whose Tax Reform?, Christopher St. John

Maine Policy Review

Current efforts to reform Maine’s tax system represent no new business, according to Christopher "Kit" St. John. In this second article in this issue about tax reform, St. John suggests the need to re-examine reform principles in Maine and, more particularly, reassess conventional wisdom that professes a relationship between tax reform and economic competitiveness. He examines recent reform proposals and offers a path forward, one based on relieving tax burden while maintaining tax fairness, especially for low income citizens of Maine.

A Critical Exegesis Of Maine's Creaky Tax Code, Peter Mills

Maine Policy Review

In this provocative and thorough examination of Maine's tax code, Peter Mills provides a candid assessment of what is wrong with the state’s current system. Focusing on the revenue side of state government, Mills begins by pointing out that Maine does not have a cohesive tax code per se, but a hodgepodge of provisions and exemptions that in totality place the primary burden for supporting state government on the labor and consumption of Maine's individual citizens. Mills offers his own perspective on fixing the troubled tax code, and suggests some solutions such as reducing the sales tax rate and eliminating …

Tax Commentary: A Legislative Perspective, Steven Rowe

Maine Policy Review

No abstract provided.

Tax Revenue Targeting As The Anchor For Tax Reform, Evan Richert

Maine Policy Review

No abstract provided.

A Municipal Retrospective On Comprehensive Tax Reform, Christopher G. Lockwood

Maine Policy Review

No abstract provided.

Maine's Tax Structure—Tax Reform Or Government Reform And Economic Development?, Rick Douglas

Maine Policy Review

No abstract provided.

State And Local Taxation: When Will Congress Intervene?, Kathryn L. Moore

Law Faculty Scholarly Articles

This article examines congressional activity in the state and local tax area to determine when, if ever, Congress will enact legislation mandating uniformity in state and local taxation. The article begins by briefly describing our current system of state and local taxation and explaining why we need more uniformity therein.

The article then provides an empirical study of congressional activity in the state and local tax area between January, 1971 and May, 1996. Specifically, it focuses first on four discrete but representative areas in which Congress has enacted legislation regulating state and local taxation, and, second, on four discrete but …