Journal of State Taxation articles from November 2006

Journal of State Taxation archives from November 2006

Voluntary registration and nexus.
November 1, 2006... Introduction Does registration as a sales tax vendor, standing alone, create nexus or operate as a waiver to any constitutional nexus objections that an out-of-state seller may otherwise assert? The cases that have expressly considered the...

Redemptions of short-term marketable securities: the Microsoft case.(California)
November 1, 2006... Overview In recent years, numerous states have wrestled with the issue of how to apply UDITPA apportionment rules to income and gross receipts arising from the cash management activities of corporate treasury departments; in particular,...

There's room at the inn, but how to tax it?
November 1, 2006... Overview Some of us remember when booking a motel room meant driving along late at night while Dad and Mom looked for a vacancy sign. Some state budget officers are probably wishing we were still booking motel rooms that way. Instead,...

Northwest Airlines v. Wisconsin DOR: anatomy of a tax incentive challenge.(Department of Revenue)
November 1, 2006... Introduction In the aftermath of the U.S. Supreme Court's recent review of Ohio's investment tax credit in DaimlerChrysler Corp. v. Cuno, (1) state tax incentives are experiencing greater attention and scrutiny than ever before. While the...

A lawmaker's guide to the state tax appeals process: suggestions for improvement: Paul Frankel, Craig Fields and Amy Nogid examine current state tax appeals processes and discuss how those processes can be made more fair and efficient.
November 1, 2006... Overview While taxes are a necessary societal evil, the governmental processes to secure collection of those taxes should be fair and transparent. This publication identifies and addresses the elements in state tax appeals systems that are...

Exhibit A: Model State Administrative Tax Tribunal Act.
November 1, 2006... Explanation Summary In many states, a taxpayer who desires to contest the state tax authority's determination of a tax liability, or denial of a refund claim, faces several obstacles that seriously undermine the public's perception of...

Exhibit B: survey of states' tax appeals processes.
November 1, 2006... The following chart discusses the tax appeals processes available in the states and pertains solely to corporation income and franchise tax disputes, unless otherwise noted. It is important to remember that many states have different processes...

Frequently asked multistate tax questions.
November 1, 2006... What is the Out-of-State Mail-Order Vendor's Responsibility to Collect a State's Tax? An out-of-state mail-order vendor is not obligated to collect a state or local sales and use tax unless the vendor has nexus, i.e., is doing business, in...