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Articles 1 - 8 of 8
Full-Text Articles in Taxation-State and Local
Law's Ability To Further The "Menstrual Movement", Christopher A. Cotropia
Law's Ability To Further The "Menstrual Movement", Christopher A. Cotropia
Law Faculty Publications
"The current menstrual movement calls for overcoming the cultural stigma associated with menstruation, achieving “menstrual equity,” and ending “period poverty.” The stigma the movement seeks to address is that menstruation is seen as taboo, unclean, and impure. The movement’s aims are twofold: First, it wants to increase awareness of menstruation and remove discrimination against those who menstruate, thus achieving menstrual equity. Second, it intends to provide greater access to menstrual hygiene products (“MHPs”), particularly for homeless and lower income people, thus eliminating period poverty. To achieve these goals, the movement is advocating to legislatively eliminate the “tampon tax” and increase …
Questioning Quill, Hayes R. Holderness
Questioning Quill, Hayes R. Holderness
Law Faculty Publications
The physical presence rule of Quill Corp. v. North Dakota is under increasing attack from the “Kill Quill” movement — a consortium of state tax administrators, industry leaders, and academics opposed to the decision. The physical presence rule prohibits states from requiring many out-of-state vendors to collect taxes on goods sold into the states. Kill Quill states have grown increasingly aggressive, and litigation is well underway in South Dakota and Alabama over those states’ direct disregard for the rule. As a petition to the Supreme Court for certiorari grows closer, the case for overturning the physical presence rule remains cloudy. …
The Case For Preempting Salt Cap Workarounds, Hayes R. Holderness
The Case For Preempting Salt Cap Workarounds, Hayes R. Holderness
Law Faculty Publications
In late 2017 the Tax Cuts and Jobs Act (P.L. 115-97) was passed into law. Controversy instantly ensued. One major controversy revolves around the capping of the Internal Revenue Code section 164 state and local tax deduction at $10,000 per taxpayer (the SALT cap). Viewed by many blue states as an attack on their citizens, the SALT cap has spurred counterattacks in the form of state legislation designed to provide taxpayers with an avenue to counter the effects of the SALT cap (the SALT cap workarounds). While others have and are considering the effectiveness of the SALT cap workarounds, this …
Who Benefits From Repealing Tampon Taxes? Empirical Evidence From New Jersey, Christopher A. Cotropia
Who Benefits From Repealing Tampon Taxes? Empirical Evidence From New Jersey, Christopher A. Cotropia
Law Faculty Publications
Many state and local governments exclude some medical products from the sales tax base, including some that are primarily used by men such as hair growth products. However, tampons and other menstrual hygiene products are subject to sales taxes in most states. A recent social movement advocates for the repeal of these “tampon taxes” and several class action lawsuits have been filed against states citing equal protection violations. In this article, we use the 2005 elimination of menstrual hygiene products from the sales tax base in New Jersey as a natural experiment to study who benefits from the repeal of …
Congress Should Sprinkle Some Salt On The Federal Courts, Hayes R. Holderness
Congress Should Sprinkle Some Salt On The Federal Courts, Hayes R. Holderness
Law Faculty Publications
Observers of the state and local tax world regularly note the seemingly irresponsible actions so often taken by state revenue agencies, by state courts, and by state legislatures — a few recent examples of states acting badly are set forth below. In many ways federal law has encouraged these types of actions by placing limited checks on the states. The federal Tax Injunction Act (TIA) and the common law comity doctrine keep federal courts off the states’ backs. Also, the Supreme Court’s South Dakota v. Wayfair Inc. decision and its Murphy v. National Collegiate Athletic Association decision, in which state …
Taking Tax Due Process Seriously: The Give And Take Of State Taxation, Hayes R. Holderness
Taking Tax Due Process Seriously: The Give And Take Of State Taxation, Hayes R. Holderness
Law Faculty Publications
As the Internet has increased the ease and amount of interstate transactions, the states have struggled to require “remote vendors” — vendors without a physical presence in the taxing state — to collect or pay taxes. The states are attempting to overcome these struggles by lowering Commerce Clause limitations on their jurisdiction to tax, but meaningful limitations on such jurisdiction imposed by the Due Process Clause await the states. The Due Process Clause requires that state actions be fundamentally fair, and, to meet this standard, a state must provide a person with a benefit and the person must indicate acceptance …
The Unexpected Role Of Tax Salience In State Competition For Businesses, Hayes R. Holderness
The Unexpected Role Of Tax Salience In State Competition For Businesses, Hayes R. Holderness
Law Faculty Publications
Competition among the states for mobile firms and the jobs and infrastructure they can bring is a well-known phenomenon. However, in recent years, a handful of states have added a mysterious new tool to their kit of incentives used in this competition. Unlike more traditional incentives, these new incentives — which this Article brands “customer-based incentives” — offer tax relief to a firm’s customers rather than directly to the firm. The puzzle underling customer-based incentives is that tax relief provided to the firm’s customers would seem more difficult for the firm to capture than relief provided directly to the firm …
Virginia Tax Laws Affecting Churches, J. Rodney Johnson
Virginia Tax Laws Affecting Churches, J. Rodney Johnson
Law Faculty Publications
This is the second of two articles dealing with external church law in Virginia. The first article was a restatement of all Virginia laws relating to churches except for the tax laws. The subject of taxes was reserved for special treatment at that time because of the volume of tax-related materials. For the most part these materials consist of the various constitutional and statutory taxation provisions relating to religious charities and the opinions of the Virginia Attorney General interpreting and applying these provisions. Attorney General opinions take on a special importance in this study because there is only a handful …