Journal of State Taxation articles from March 2006

Journal of State Taxation archives from March 2006

A critique of the nexus standard for Ohio's new commercial activity tax.
March 1, 2006... Introduction In September 2005, the Ohio Department of Taxation issued an information release describing the nexus standards it will apply to determine whether an entity is subject to Ohio's Commercial Activity Tax (CAT). With this...

Sales of personal services: California Legal Ruling 2005-1.
March 1, 2006... In Legal Ruling 2005-1 (March 21, 2005), the California Franchise Tax Board (FTB) provides guidance regarding what constitutes "personal services" for purposes of computing the California sales factor. UDITPA Approach to Sourcing Sales of...

The streamlined sales tax project.
March 1, 2006... Background On October 1,2005, the Streamlined Sales Tax Project (SSTP) "went live" and at least one tax-blog hailed its arrival as one of the top 10 tax news stories of the year. If the SSTP succeeds, it will change forever the course of...

The Ohio commercial activity tax.
March 1, 2006... Ohio's CAT is a New Breed of Tax, but Will It Have More than One Life? Responding to criticism that Ohio's taxation scheme put the state at a competitive disadvantage in the race to attract and retain business operations, Ohio has enacted...

New York's "convenience-of-the-employer" rule: from defending the fisc to punishing telecommuters: Ken Smith and Matt Cristy suggest how to preserve New York's convenience-of-the-employer rule, while still encouraging telecommuting.
March 1, 2006... Introduction Telecommuting--the much anticipated ability to work at home in a virtual office, separated from but electronically connected to the workplace--promises many social and economic benefits. Employers who accommodate...

A reformed intangible personal property tax: a cure for inequity? Stephen Moore proposes reforms to the intangible personal property tax that would broaden the property tax base and create opportunities to lower real and personal property tax rates.
March 1, 2006... Overview of the Problem State and local tax systems in the United States have developed, over a long period of time, in such a way as to nurture and reward innovation and creativity. However, not all innovation and creativity is treated...

California adopts major federal tax conformity measure; Chris Micheli examines how recent California legislation conforms the state to federal tax law, and why the legislation was enacted.
March 1, 2006... Overview For the first time in over three and a half years, California adopted an omnibus federal tax conformity measure, which makes over 100 changes to state tax law. A.B. 115, by Assembly Revenue & Taxation Committee Chairman Johan...

When is a construction contractor considered the seller of real or tangible personal property?
March 1, 2006... There are instances in which a contractor clearly becomes a retailer of tangible personal property. The sale of unneeded materials after the completion of a project is one example. Another more confusing example is the sale of fixtures or...