Journal of State Taxation articles from January 2003

Journal of State Taxation archives from January 2003

Subnational taxing options: which is preferred, a retail sales tax or a VAT?(value-added tax)
January 1, 2003... Several prominent politicians have recently proposed that the United States replace or supplement the current national income tax system with a consumption tax such as the value-added tax (VAT) or retail sales tax (RST). For example, Deputy...

Administrative hearings.(Nevada)
January 1, 2003... INTRODUCTION An administrative hearing is an internal forum for resolving disputed tax assessments. A member of the administrative agency normally hears the facts presented and reaches a conclusion, based on those facts, as to whether the...

California conformity legislation finally passes.(federal tax conformity)
January 1, 2003... After almost four years without an omnibus federal tax conformity bill, the California Legislature has finally adopted three measures to conform California tax laws to their federal counterparts. AB 131 (Corbett) [Chapter 02-30] was enacted on...

A review of Morton Buildings, Inc.: use tax and the manufacturer-contractor.(taxability of building components)
January 1, 2003... Beginning in the late 1980s, Morton Buildings, Inc., initiated a series of sales and use tax cases dealing with the taxability of raw materials purchased at retail and assembled into building components in one state that were then erected in...

California's SBE voids part of FTB MIC regulations.(State Board of Equalization)(Franchise Tax Board's manufacturers' investment credit MIC regulations )
January 1, 2003... At its hearing on February 6, 2002, the California State Board of Equalization (SBE) rendered a final decision in Appeal of Save Mart Supermarkets, the first case decided by the SBE involving the manufacturers' investment credit (MIC). In doing...

Frequently asked multistate tax question.(categories of taxable items)
January 1, 2003... Do the states have categories of items subject to the sales and use tax? When sales taxes were first introduced in the 1930s, a basic feature was the use of a single uniform rate on all taxable transactions. Currently, 24 states and the...

Sales factor: throwback rules.(part 1)
January 1, 2003... Sales Factor: Throwback Rules (Part 1) Does State's Does State's "Double Throwback" Throwback Rule Rule Apply ...