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Articles 1 - 26 of 26
Full-Text Articles in Taxation-State and Local
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 …
Recent Tax Developments In Virginia: 2011-2012, William L.S Rowe, Craig D. Bell
Recent Tax Developments In Virginia: 2011-2012, William L.S Rowe, Craig D. Bell
William & Mary Annual Tax Conference
No abstract provided.
Going Big: Update On States Seeking To Expand Tax Jurisdiction, Tax Base And Enforcement, Jeffrey A. Friedman, Richard Pomp
Going Big: Update On States Seeking To Expand Tax Jurisdiction, Tax Base And Enforcement, Jeffrey A. Friedman, Richard Pomp
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments In Virginia Taxation, Craig D. Bell, William L.S. Rowe
Recent Developments In Virginia Taxation, Craig D. Bell, William L.S. Rowe
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments In Virginia Taxation, Craig D. Bell, William L.S. Rowe
Recent Developments In Virginia Taxation, Craig D. Bell, William L.S. Rowe
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments In Virginia Taxation: The Present And The Future?, Craig D. Bell, William L.S Rowe
Recent Developments In Virginia Taxation: The Present And The Future?, Craig D. Bell, William L.S Rowe
William & Mary Annual Tax Conference
No abstract provided.
Hot Topics In Virginia Taxation - The Present And The Future?, Craig D. Bell, William L.S. Rowe
Hot Topics In Virginia Taxation - The Present And The Future?, Craig D. Bell, William L.S. Rowe
William & Mary Annual Tax Conference
No abstract provided.
Recent Tax Developments In Virginia: 2006-2007, Craig D. Bell, William L.S. Rowe
Recent Tax Developments In Virginia: 2006-2007, Craig D. Bell, William L.S. Rowe
William & Mary Annual Tax Conference
No abstract provided.
State Income Tax Examinations Of S Corporations, Partnerships, And Their Owners, D. French Slaughter Iii
State Income Tax Examinations Of S Corporations, Partnerships, And Their Owners, D. French Slaughter Iii
William & Mary Annual Tax Conference
No abstract provided.
Hot Topics In Virginia Taxation: The Present And The Future?, Craig D. Bell, William L.S. Rowe
Hot Topics In Virginia Taxation: The Present And The Future?, Craig D. Bell, William L.S. Rowe
William & Mary Annual Tax Conference
No abstract provided.
Hot Topics In Virginia Taxation: The Present And The Future?, Craig D. Bell, William L.S. Rowe
Hot Topics In Virginia Taxation: The Present And The Future?, Craig D. Bell, William L.S. Rowe
William & Mary Annual Tax Conference
No abstract provided.
Recent Tax Developments In Virginia: 2003-2004, William L.S. Rowe, Mark C. Van Deusen
Recent Tax Developments In Virginia: 2003-2004, William L.S. Rowe, Mark C. Van Deusen
William & Mary Annual Tax Conference
No abstract provided.
What's Hot In Virginia Taxation?, Craig D. Bell
What's Hot In Virginia Taxation?, Craig D. Bell
William & Mary Annual Tax Conference
No abstract provided.
Recent Tax Developments In Virginia: 2002-2003, William L.S. Rowe
Recent Tax Developments In Virginia: 2002-2003, William L.S. Rowe
William & Mary Annual Tax Conference
No abstract provided.
Abandoned And Unclaimed Property: The New Virginia Statute, Robert G. Mcelroy
Abandoned And Unclaimed Property: The New Virginia Statute, Robert G. Mcelroy
William & Mary Annual Tax Conference
No abstract provided.
Current Developments In Multistate Taxation, John Galloway, D. French Slaughter Iii
Current Developments In Multistate Taxation, John Galloway, D. French Slaughter Iii
William & Mary Annual Tax Conference
No abstract provided.
Recent Tax Developments In Virginia: September, 2000-2001, William L.S. Rowe
Recent Tax Developments In Virginia: September, 2000-2001, William L.S. Rowe
William & Mary Annual Tax Conference
No abstract provided.
Recent Tax Developments In Virginia, William L.S. Rowe
Recent Tax Developments In Virginia, William L.S. Rowe
William & Mary Annual Tax Conference
No abstract provided.
Abandoned And Unclaimed Property: Legislative Update In Virginia, Robert G. Mcelroy
Abandoned And Unclaimed Property: Legislative Update In Virginia, Robert G. Mcelroy
William & Mary Annual Tax Conference
No abstract provided.
Abandoned/Unclaimed Property Liability: Legal Aspects And Planning Opportunities, Jack Gaggini
Abandoned/Unclaimed Property Liability: Legal Aspects And Planning Opportunities, Jack Gaggini
William & Mary Annual Tax Conference
No abstract provided.
Good Intentions, But Unintended Consequences: Expanding Virginia's Manufacturing Tax Exemption Under City Of Winchester V. American Woodmark Corp., Stacey L. Wilson
Good Intentions, But Unintended Consequences: Expanding Virginia's Manufacturing Tax Exemption Under City Of Winchester V. American Woodmark Corp., Stacey L. Wilson
William & Mary Law Review
No abstract provided.
Bpol Reform In Virginia: Putting The Income Tax Genie Back In The Bottle, William L.S. Rowe
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.
State And Local Taxes In Virginia - 1994, D. French Slaughter Iii
State And Local Taxes In Virginia - 1994, D. French Slaughter Iii
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
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.
The Norfolk Retail Sales And Use Tax, W. R. Moore
The Norfolk Retail Sales And Use Tax, W. R. Moore
William & Mary Annual Tax Conference
No abstract provided.
Comments On The "Report Of The Commission On State And Local Revenues And Expenditures And Related Matters", Fitzgerald Bemiss
Comments On The "Report Of The Commission On State And Local Revenues And Expenditures And Related Matters", Fitzgerald Bemiss
William & Mary Annual Tax Conference
No abstract provided.