Journal of State Taxation articles from June 2005

Journal of State Taxation archives from June 2005

A lawmaker's guide to income tax shelters: are new weapons needed by the states?(part 2)
June 22, 2005... In Part 1 of this article, which appeared in the JOURNAL OF STATE TAXATION, Spring 2005 edition, Alex Meleney and Tom Godrey analyzed legislation enacted to broadly address transactions that could be characterized as tax shelters. In Part 2,...

Overview of California's LAMBRA law.(Local Agency Military Base Recovery Area Act)
June 22, 2005... Chris Micheli describes the regulations and guidelines that governing bodies and taxpayers must follow to take advantage of California's Local Agency Military Base Recovery Area Act. Title This law must be known and may be cited as the...

State courts continue to grapple with the Geoffrey issue: Michael Schadewald examines the Geoffrey issue, and summarizes related state court decisions that have occurred since the Geoffrey decision.
June 22, 2005... Introduction Since the Supreme Court handed down its landmark decision in Quill Corporation v. North Dakota [504 U.S. 298 (1992)], a major issue has been whether the bright-line, physical presence test for "substantial nexus" under the...

Current income tax developments: southeastern states.
June 22, 2005... The authors review developments in the southeast related to income tax nexus, apportionment, pass-through entities and other issues. State Income Tax Nexus Alabama In 2003, an Alabama chief administrative law judge ruled that...

E-commerce and state sales tax: Barrett Brooks looks at the sales tax issues related to e-commerce, and presents potential solutions to these issues.
June 22, 2005... Introduction Working in Information Technology sometimes feels like standing in a subway station where the subway trains never stop. As the Internet has brought information to the masses and created a world without boundaries, it has also...

Frequently asked multistate tax questions.(corporations' collection of sales and use taxes)
June 22, 2005... Can a corporation be required to collect sales and use taxes due to the activities of a subsidiary or affiliated company? If a subsidiary or a corporate affiliate has an agency relationship with the out-of-state vendor, the vendor will...