Taxation-State and Local Commons^™

Derivative Securities: Governmental Entities As End Users, Bankrupts And Other Big Losers, Robert C. Downs, Lenora J. Fowler

Faculty Works

No abstract provided.

Taxation Of Telecommunications And Electronic Commerce, Walter Hellerstein

Scholarly Works

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, …

Use Tax Collection On Internet Purchases: Should The Mail Order Industry Serve As A Model, 15 J. Marshall J. Computer & Info. L. 203 (1997), Steven J. Forte

UIC John Marshall Journal of Information Technology & Privacy Law

Federal intervention is necessary to grant states the authority to collect state sales and use tax from Internet vendors who sell goods within their boundaries but reside elsewhere. With such federal intervention, local retailers, who must charge state use and sales tax to their customers, can compete more fairly with Internet vendors. In addition, state governments can access a large and growing revenue source. Under the Commerce Clause of the United States Constitution, a vendor must have a physical presence on a state before a state can require the vendor to collect and remit sales and use tax. In addition, …

State And Local Taxation: When Will Congress Intervene?, Kathryn L. Moore

Law Faculty Scholarly Articles

This article examines congressional activity in the state and local tax area to determine when, if ever, Congress will enact legislation mandating uniformity in state and local taxation. The article begins by briefly describing our current system of state and local taxation and explaining why we need more uniformity therein.

The article then provides an empirical study of congressional activity in the state and local tax area between January, 1971 and May, 1996. Specifically, it focuses first on four discrete but representative areas in which Congress has enacted legislation regulating state and local taxation, and, second, on four discrete but …

University Of Richmond Law Review

University of Richmond Law Review

No abstract provided.

Annual Survey Of Virginia Law: Taxation, Craig D. Bell

University of Richmond Law Review

This article reviews significant recent developments in the law affecting Virginia taxation. Each section covers recent judicial decisions and legislative changes over the past year. The. overall purpose of this article is to provide Virginia tax and general practitioners with a concise overview of the recent developments in Virginia taxation most likely to have an impact on Virginia practitioners. This article, however, will not discuss many of the numerous legislative technical changes to the State Taxation Code of Title 58.1.

What Have You Done For Me Lately? Constitutional Limitations On State Taxation Of Trusts, Bradley E.S. Fogel

University of Richmond Law Review

Suppose a resident of New Jersey creates an irrevocable inter vivos trust. The settlor subsequently dies while a resident of New Jersey. Pursuant to the terms of her will, which is probated in New Jersey, her entire estate is paid to the trust. After a few years, one of the two trustees is a New York resident, the other is a resident of Connecticut. The trust's assets, intangibles such as stock in Delaware corporations, are held by the New York trustee in New York. All of the income beneficiaries of the trust reside in New York or Connecticut.

Protecting Profits Derived From Tribal Resources: Why The State Of Utah Should Not Have The Power To Tax Non-Indian Oil And Gas Lessees On The Navajo Nation's Aneth Extension: Texaco, Exxon, And Union Oil V. San Juan County School District--A Case Study, Richard J. Ansson Jr.

American Indian Law Review

No abstract provided.

Recent Developments In American Indian Law

American Indian Law Review

No abstract provided.

'Complete' Accrual Taxation, Fred B. Brown

All Faculty Scholarship

Under the realization rule, accrued gains and losses generally are not taken into account for income tax purposes until a disposition occurs. Thus, the realization rule is responsible for tax deferral, which in turn likely leads to economic inefficiencies and inequities. The realization rule also contributes greatly to the complexity of the federal income tax system by necessitating numerous Internal Revenue Code provisions that address the many consequences arising from the decision to postpone taxation until a disposition occurs.

An alternative to the realization rule is accrual taxation - the inclusion in the tax base of annual increases and decreases …

Commerce Clause Restraints On State Business Development Incentives, Walter Hellerstein, Dan T. Coenen

Scholarly Works

In this Article, we explore the ill-defined distinction between the constitutional carrot and the unconstitutional stick in state tax, subsidy, and related cases. Part I examines the restraints that the Commerce Clause imposes on state tax incentives. It canvasses the general principles limiting discriminatory state taxation, explores the Court's decisions addressing state tax incentives, and proposes a framework of analysis for adjudicating the validity of such incentives. Part I concludes by considering the constitutionality of a variety of state tax incentives within our suggested framework and also under alternative approaches that courts might utilize. Part II examines the restraints that …

Brother, Can You Spare A Dime: Tax Increment Financing In Indiana, Catherine Michael

Indiana Law Journal

No abstract provided.

The Plethora Of Consumption Tax Proposals: Putting The Value Added Tax, Flat Tax, Retail Sales Tax, And Usa Tax Into Perspective, Alan Schenk

Law Faculty Research Publications

No abstract provided.

State And Local Taxation Of Interstate And Foreign Commerce: The Second Best Solution, Kathryn L. Moore

Law Faculty Scholarly Articles

Our current system of state and local taxation of interstate and foreign commerce, simply put, is a mess. First, the mere number of jurisdictions that may impose taxes is seemingly limitless: each of the fifty states, plus the District of Columbia, may impose its own set of taxes. In addition, each state may authorize local government units within the state, such as counties, municipalities, townships, and special districts, to assess and collect taxes. For example, in 1994, well over 6,000 separate jurisdictions were authorized to impose sales taxes.

Second, the states may impose a wide variety of taxes and may …

The Oklahoma Estate Tax: Modest Proposals For Change, Mark R. Gillett

Oklahoma Law Review

No abstract provided.

Annual Survey Of Virginia Law: Taxation, Craig D. Bell

University of Richmond Law Review

This article reviews significant recent developments in the law affecting Virginia taxation. The article is divided into six sections. Each of these sections covers the recent judicial decisions and legislative changes which have occurred over the past several years for the respective category of taxation discussed in the section. The discussion of legislative activities will generally cover the 1995 and 1996 Sessions of the Virginia General Assembly. The judicial decisions reviewed in this article are primarily from the years 1995 and 1996. The overall purpose of this article is to provide Virginia tax and general practitioners with a concise overview …

University Of Richmond Law Review

University of Richmond Law Review

No abstract provided.

The Return Of The White Buffalo: Taxation Issues Facing American Indian Tribes Conducting Gambling Enterprises On Tribal Lands, Jose J. Monsivais

American Indian Law Review

No abstract provided.

Protecting Tribal Sovereignty: Why States Should Not Be Able To Tax Contractors Hired By The Bia To Construct Reservation Projects For Tribes: Blaze Construction Co. V. New Mexico Taxation And Revenue Department: A Case Study, Richard J. Ansson Jr.

American Indian Law Review

No abstract provided.

The Oklahoma Estate Tax: Modest Proposals For Change, Mark R. Gillett

Faculty Articles

No abstract provided.

Reforming Legal Ethics In Virginia: A Review Of Proposed Changes To The Virginia Code Of Professional Responsibility

William & Mary Annual Tax Conference

No abstract provided.

Jurisdiction And Nexus, John B. Harper

William & Mary Annual Tax Conference

No abstract provided.

Constitutional Analysis Of Indiana's Controlled Substance Excise Tax, F. Anthony Paganelli

Indiana Law Journal

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 …

Local Government Finance Issues, Oregon Law Institute, Stephen T. Janik, Adrianne Brockman, David E. Erickson, Stephen Altshin, Dan Olsen, Richard Slottee, Sanford Landress, Kenneth E. Iltz, Timothy J. Sercombe, John H. Nelson, Paul Bleeg

Oregon Law Institute, 1995

Course Materials from the May 19, 1995 Program in Portland

Kentucky Tax Law, Second Edition, Office Of Continuing Legal Education At The University Of Kentucky College Of Law, Thomas A. Brown, Timothy C. Kimmel, C. Christopher Muth, Douglas P. Romaine, Mark F. Sommer, Randy L. Treece

Continuing Legal Education Materials

A reference for Kentucky lawyers on real and personal property taxation, Kentucky sales and use taxation, Kentucky individual income taxation, corporate income taxation, and procedures before the Kentucky Board of Tax Appeals.

The Virginia Limited Liability Company, James J. Wheaton

William & Mary Annual Tax Conference

No abstract provided.

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

Faculty Articles and Papers

In Jefferson Lines (1995), the U.S. Supreme Court may appear to have retreated from the economic-substance test articulated in Complete Auto (1977). In Jefferson Lines, the Court upheld an Oklahoma sales tax on the full sales price of bus tickets for interstate trips. At the same time, the Court reaffirmed Central Greyhound Lines, Inc. v. Mealey, which struck down a New York gross receipts tax on the full sales price of bus tickets for interstate trips. Jefferson Lines and Central Greyhound are essentially identical from an economic standpoint. The case is significant because the Court has recognized explicitly for the …

Equal Protection

Touro Law Review

No abstract provided.