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Full-Text Articles in Law
Sales Tax Exceptionalism, Andrew J. Haile
Sales Tax Exceptionalism, Andrew J. Haile
Andrew J. Haile
There is something different about the state sales tax, or so it seems based on judicial decisions creating unique jurisdictional and apportionment standards for the tax. This Article explores the concept of “sales tax exceptionalism,” and assesses whether the special treatment afforded to the sales tax is justified by the theoretical foundations of the tax. In particular, the Article examines whether theoretical justifications exist for the unique jurisdictional standard applied to the sales tax (a “physical presence” standard), as compared to the “economic presence” standard applied to the corporate income tax. Ultimately, the Article concludes that only weak theoretical justifications …
Avoiding Surprises In Landmark Settlements: Lessons From The Master Settlement Agreement, Andrew J. Haile, Matthew W. Krueger-Andes
Avoiding Surprises In Landmark Settlements: Lessons From The Master Settlement Agreement, Andrew J. Haile, Matthew W. Krueger-Andes
Andrew J. Haile
Nearly fourteen years ago forty-six states and the nation’s major tobacco manufacturers entered the Master Settlement Agreement, the largest civil settlement in United States history. This Article examines a current controversy under the MSA and why, as a result of that controversy, states may be required to return up to $7 billion in MSA payments to tobacco manufacturers. The Article focuses specifically on how New York’s seemingly unrelated policy decision not to collect excise taxes on cigarettes sold on Indian reservations may end up costing the state billions of dollars in MSA payments. After explaining the current controversy and New …