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Recent articles from Journal of State Taxation
BarnesandNoble.com: Federal Court's nexus analysis reflects practical business realities.
July 1, 2007... Introduction
State taxing authorities have never much liked Quill and its "bright-line" physical presence rule. Even more vexing for some tax administrators seems to be the fact that Quill's rule, along with fundamental concepts of corporate law, often operates to insulate out-of-state...
Sales factor of a combined unitary group: the Disney case.
July 1, 2007... Background
UDITPA [section] 16(a) provides that for purposes of computing the sales factor, sales of tangible personal property, other than sales to the U.S. government, are attributed to the state in which the property is "delivered or shipped to a purchaser... within this state." This...
The frustrating state business purpose audit.
July 1, 2007... Overview
I am probably not alone in my frustration with many of the audit techniques being employed by state auditors. Now don't get me wrong, I am all for a state enforcing its laws and assuring that taxpayers are in compliance therewith. My frustration stems from what appears to be a...
Enacted New York state budget contains significant changes in tax laws affecting businesses and individuals.
July 1, 2007... Overview
On April 9, 2007, New York State Governor Eliot Spitzer signed S. 2110-C, the revenue portion of the New York State budget (Chapter 60 of the Laws of 2007). The new law contains several significant changes in tax laws affecting businesses including a modification of combined...
Tax appeals and net leased properties: Bruce Stavitsky discusses recent court decisions in property tax litigation that concern net leased properties.
July 1, 2007... What Is Real Property?
Real property has been defined as including "all interests, benefits, and rights inherent in the ownership of physical real estate." Real estate is defined as the "physical land and appurtenances affixed to the land such as structures. Real estate is immobile and...