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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 Oct 2019

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 Nov 2012

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 Nov 2011

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 Nov 2011

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 Nov 2010

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 Nov 2009

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 Nov 2008

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 Nov 2007

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 Nov 2006

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 Nov 2006

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 Nov 2005

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 Nov 2004

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 Nov 2004

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 Nov 2003

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 Nov 2003

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 Nov 2001

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 Nov 2001

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 Dec 2000

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 Dec 2000

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 Dec 2000

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 Mar 2000

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 Dec 1997

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 Dec 1994

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 Dec 1968

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 Dec 1964

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 Dec 1963

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.