Taxation-State and Local Commons^™

Marijuana Taxation: Theory And Practice, Benjamin Leff

Articles in Law Reviews & Other Academic Journals

Marijuana legalization creates a host of complex legal problems, not the least of which is how to best tax the emerging legal market. This Essay attempts to bridge the gap between tax theory and marijuana policy to make some modest claims. First, it roots the discussion of state-level marijuana taxation in the theoretical distinction between ordinary revenue-raising taxes and "Pigouvian" or regulatory taxes. It makes the somewhat controversial claim that the best taxing strategy for states is to attempt to capture as much of the marijuana legalization premium as possible without driving consumers into the illegal market and that other …

Physical Presence Is In No Wayfair!: Addressing The Supreme Court’S Removal Of The Physical Presence Rule And The Need For Congressional Action, Claire Shook

Dickinson Law Review (2017-Present)

The Commerce Clause of Article I grants Congress the power to regulate commerce. In the past, an entity had to have a physical presence in a state for that state to impose taxes on the entity. Due to the changing landscape of online businesses, the U.S. Supreme Court decided in South Dakota v. Wayfair in June 2018 to remove the physical presence rule as it applied to the Commerce Clause analysis of state taxation. The Wayfair decision’s ramification is that states can now impose taxes on businesses conducting sales online without having any physical presence in those states. While the …

Giving Credit Where Credit Is Due: Reducing Inequality With A Progressive State Tax Credit, Eric Kades

Eric A. Kades

No abstract provided.

A Progressive Federal Tax Credit For State Tax Payments, Eric Kades

Eric A. Kades

No abstract provided.

A Progressive Federal Tax Credit For State Tax Payments, Eric Kades

Popular Media

No abstract provided.

The Not So “Fair” Marketplace Fairness Act And The Due Process And Commerce Clause Concerns It Raises, Michelle Chionchio

William & Mary Business Law Review

States have reacted to the rise of Internet commerce as any governmental body would, with a “hungry eye” for increased tax revenue. Despite the Supreme Court’s holding in Quill, and constitutional limitations on state tax jurisdiction, states have developed their own nexus statutes that run afoul of the Court’s bright-line physical presence rule. What is more, “brick and mortar” establishments interested in “leveling the playing field” with their high-tech competition wholeheartedly support the states in their endeavor. In proposing the Marketplace Fairness Act (MFA), a bill intended to restore state sovereignty regarding sales and use tax laws, Congress too has …

Giving Credit Where Credit Is Due: Reducing Inequality With A Progressive State Tax Credit, Eric Kades

Faculty Publications

No abstract provided.

The Enigma Of Wynne, Edward A. Zelinsky

William & Mary Business Law Review

The five-justice Wynne majority used that case to make a major statement about the dormant Commerce Clause. In many respects, Wynne is an enigma that perpetuates an inherent problem of the Court’s dormant Commerce Clause doctrine: the Court declares some ill-defined taxes as unconstitutionally discriminatory because they encourage in-state investment, while other economically equivalent taxes and government programs that similarly encourage intrastate economic activity are apparently acceptable under the dormant Commerce Clause.

Wynne is thus more important than the immediate situation it addresses, and will have consequences beyond the immediate circumstances it addresses. A decision as enigmatic as it is …

State Taxation Of Non-Residents On Stock Of Domestic Corporations, Robert C. Brown

Dr Robert Brown

No abstract provided.

Tax Laws Of Indiana As They Relate To Corporations For Profit, Harriet W. Bouslog, Robert C. Brown

Dr Robert Brown

No abstract provided.

Is "Internal Consistency" Dead?: Reflections On An Evolving Commerce Clause Restraint On State Taxation, Walter Hellerstein

Scholarly Works

Under the "internal consistency" doctrine articulated by the U.S. Supreme Court under the dormant Commerce Clause, a state tax must be structured so that if every state were to impose an identical tax, interstate commerce would fare no worse than intrastate commerce. Although a relatively recent addition to the Court's Commerce Clause jurisprudence, the doctrine has played a significant role as the basis for the judicial invalidation of a wide array of state and local taxes. In American Trucking Associations, Inc., v. Michigan Public Service Commission, 545 U.S. 429 (2005), however, the Court sustained an admittedly "internally inconsistent" $100 per …

The Neglected Value Of The Legislative Privilege In State Legislatures, Steven F. Huefner

William & Mary Law Review

Forty-three state constitutions contain a provision, analogous to the U.S. Constitution's Speech or Debate Clause (Article I, Section 6, Clause 1), granting state legislators a legal privilege in connection with their legislative work. While some of these states' provisions have never been applied, recent judicial interpretations in other states have departed from settled federal interpretations of the legislative privilege, failing to apply it broadly to protect the legislative process and instead unduly favoring ideals of open government. This Article defends the value of a broad constitutional privilege for state legislators to protect the integrity of the deliberative process, and presents …

State Income Tax Jurisdiction: A Jurisprudential And Policy Perspective, John A. Swain

William & Mary Law Review

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.

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, …

Jurisdiction And Nexus, John B. Harper

William & Mary Annual Tax Conference

No abstract provided.

Commerce Clause Restraints On State Taxation After Jefferson Lines, Walter Hellerstein, Michael J. Mcintyre, Richard D. Pomp

Scholarly Works

The Supreme Court's 1977 decision in Complete Auto Transit, Inc. v. Brady signaled a paradigmatic shift in the Court's approach to state tax adjudication under the dormant Commerce Clause. In Complete Auto, the Court repudiated the formalistic school of interpretation that once had governed Commerce Clause analysis of state taxation because it bore ‘no relationship to economic realities.’ In its place, the Court embraced a decisional framework that ‘considered not the formal language of the tax statute but rather its practical effect.’ In furtherance of this objective, the Court suggested a four-part test to guide the constitutional analysis of state …

The Virginia Limited Liability Company, James J. Wheaton

William & Mary Annual Tax Conference

No abstract provided.

State And Local Taxes In Virginia - 1994, D. French Slaughter Iii

William & Mary Annual Tax Conference

No abstract provided.

Recent Developments In State Taxation, William L.S. Rowe

William & Mary Annual Tax Conference

No abstract provided.

State Taxation Of Federally Deferred Income: The Interstate Dimension, James C. Smith, Walter Hellerstein

Scholarly Works

Most states that impose income taxes conform their levies to the federal model. Consequently, when income is realized but not recognized at the federal level-for example, when a taxpayer reinvests the gain from the sale of her former residence in a new residence or when a taxpayer realizes gain from the exchange of like-kind property -- states typically follow the federal rule in deferring recognition of that income. On the assumption that state conformity to the federal nonrecognition rules reflects an implicit endorsement of the policies underlying those rules, state deferral ordinarily raises no issue independent of those raised by …

State Taxation And The Supreme Court, Walter Hellerstein

Scholarly Works

The Supreme Court's outpouring of significant state tax decisions in recent years has elicited little more than a yawn from most constitutional scholars. The nation's preeminent law reviews, which once were filled with articles examining the Court's state tax opinions, pay scant attention to them today. Leading constitutional law casebooks make only passing reference to state taxation. Indeed, the Court itself has expressed ennui over the prospect of adjudicating a seemingly endless stream of state tax controversies. The lack of academic interest in the Court's state tax jurisprudence may be attributable to several factors. Matters of greater cosmic significance -- …

Recent Virginia Tax Developments, William L.S. Rowe

William & Mary Annual Tax Conference

No abstract provided.

Appendix: Recent Virginia Tax Developments, William L.S. Rowe

William & Mary Annual Tax Conference

No abstract provided.

Property Tax Assessment Standards In Virginia, Fred C. Forberg

William & Mary Annual Tax Conference

No abstract provided.

Tax Titles In Virginia, Marvin C. Bowling Jr.

William & Mary Annual Tax Conference

No abstract provided.

Reason For, And Effect Of, The 1968 Virginia Assembly Tax Changes, Carrington Williams

William & Mary Annual Tax Conference

No abstract provided.

Virginia Sales Tax - Technical Issues And Experience, Stuart W. Connock

William & Mary Annual Tax Conference

No abstract provided.

1968 Panel Discussion: Some State And Local Tax Questions And Problems Recently Encountered, W. C. Andrews Jr., George D. Fischer, W. R. Moore

William & Mary Annual Tax Conference

No abstract provided.