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- Civil procedure; taxpayer refund of improperly collected tax; 1991 Arkansas corporate taxing scale; taxpayer class action suits; State's right to sovereign immunity; Arkansas tax refund procedure; Arkansas requirements for maintaining class action suit; Rule 23; determination based on statutory construction; determination based on principles governing class action suits; "test case" approach; prospectivity doctrine; (1)
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Articles 1 - 15 of 15
Full-Text Articles in Taxation-State and Local
State And Local Income And Franchise Tax Aspects Of Corporate Acquisitions, Peter L. Faber
State And Local Income And Franchise Tax Aspects Of Corporate Acquisitions, Peter L. Faber
William & Mary Annual Tax Conference
No abstract provided.
State Sales & Use Tax On Internet Transactions, Sandi Owen
State Sales & Use Tax On Internet Transactions, Sandi Owen
Federal Communications Law Journal
The explosive growth of electronic commerce raises serious questions about the viability of the current state sales and use tax system. Sales via the Internet and other electronic means are changing both the form and substance of consumer transactions, and such sales often do not satisfy the traditional nexus requirement for state taxation because on-line vendors frequently lack physical presence in the purchaser’s home state. The inability to collect taxes on this growing segment of the retail sales market will impair states’ efforts to raise revenues and cause economically similar transactions to be treated differently. Consequently, Congress must act pursuant …
Civil Procedure—The End Of The Class Action In Multi-Taxpayer Litigation Seeking Refunds Of State Taxes. Acw Inc. V. Weiss, 329 Ark. 302, 947 S.W.2d 770 (1997)., Joey Nichols
University of Arkansas at Little Rock Law Review
No abstract provided.
Where's Dolan? Exactions Law In 1998, Jonathan M. Davidson, Ronald H. Rosenberg, Michael C. Spata
Where's Dolan? Exactions Law In 1998, Jonathan M. Davidson, Ronald H. Rosenberg, Michael C. Spata
Faculty Publications
No abstract provided.
Governmental Immunity And Taxation In Florida, David M. Hudson
Governmental Immunity And Taxation In Florida, David M. Hudson
UF Law Faculty Publications
In Florida, the ad valorem property tax is the single most important source of revenue for local governments. Considerable revenue is lost to local governments when property that should be taxed is not taxed because of mistaken application of the governmental immunity doctrine. Most governmentally owned property is used by the governmental entity for governmental purposes and remains nontaxable. However, when governmentally owned property is used by a nongovernmental person for a nonexempt use, the property no longer enjoys governmental immunity and is taxable. After all, such property is being used for private, profit-seeking purposes in competition with nongovernmentally owned …
State And Local Taxation Of Electronic Commerce: Reflections On The Emerging Issues, Walter Hellerstein
State And Local Taxation Of Electronic Commerce: Reflections On The Emerging Issues, Walter Hellerstein
University of Miami Law Review
No abstract provided.
The Sales And Use Tax Dilemma: Multiple Taxation, Robert N. Mattson
The Sales And Use Tax Dilemma: Multiple Taxation, Robert N. Mattson
University of Miami Law Review
No abstract provided.
State And Local Taxation Of Electronic Commerce: Reflections On The Emerging Issues, Walter Hellerstein
State And Local Taxation Of Electronic Commerce: Reflections On The Emerging Issues, Walter Hellerstein
Scholarly Works
When Ed Cohen honored me with the invitation to present the principal paper on state and local taxation of electronic commerce for this conference, I was pleased to accept, but with one caveat. Because most of my waking hours over the past year seem to have been consumed by the preparation of papers addressed to state taxation of electronic commerce, I warned Ed that much of what I might have to say would not be new -- at least to me. But a funny thing happened on the way to this forum. When I set about my task to prepare …
Tax Advisor-Client Privilege: An Idea Whose Time Should Never Come, Steve R. Johnson
Tax Advisor-Client Privilege: An Idea Whose Time Should Never Come, Steve R. Johnson
Scholarly Publications
No abstract provided.
St. Ledger V. Kentucky Revenue Cabinet: The Tax That Would Not Die, Rick Alsip, Jennifer Bailey, Melissa Bowman, William G. Fowler Ii, Trey Grayson
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
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.
Kentucky Law Survey: Taxation, Kathryn L. Moore
Kentucky Law Survey: Taxation, Kathryn L. Moore
Kentucky Law Journal
No abstract provided.
Kentucky Law Survey: Taxation, Kathryn L. Moore
Kentucky Law Survey: Taxation, Kathryn L. Moore
Law Faculty Scholarly Articles
Certainly the most publicized development in Kentucky tax law during the last five years was the series of decisions in St. Ledger v. Kentucky Revenue Cabinet, striking down two of Kentucky's intangibles taxes. The St. Ledger decisions, however, were not the only tax law development to receive attention.
There were a number of legislative developments of some significance. Specifically, Governor Brereton Jones formed a Tax Policy Commission that comprehensively reviewed Kentucky's tax structure. Although the 1996 General Assembly did not fully embrace the Commission's recommendations over the last five years, the General Assembly did enact some significant legislation. For …
Commerce Clause, First Department: R.J. Reynolds Tobacco Company V. City Of New York Department Of Finance
Touro Law Review
No abstract provided.