Tax Law

Recent Posts

Despite What Everybody Thinks, Tax Is Not a Four Letter Word
Posted on 10 Jan 2012 by David Brunori

The Policy Institute of Montana issued a report recently calling for higher taxes through a more progressive system. The report is titled " Tax is not a Four-Letter Word: Ideas for a More Progressive Taxation System in Montana. " The Institute... Read More

I Will Ask Again, Why Are We Taxing Corporate Income?
Posted on 12 Jan 2012 by David Brunori

I have been opining , preaching really , for years on why we should repeal the state corporate income tax. As I noted before, any corporation with a breathing accountant can avoid all or most state corporate income taxes... The tax does not raise a... Read More

Do CA and NY Get the ALEC–Laffer Message? Is the Message Believeable?
Posted on 9 Dec 2011 by Peter Miller

In the first full week in December, "wealthy" New Yorkers and Californians found themselves to be a step closer to seeing their income tax liabilities (state, not federal) rise. This trend appears to be counterintuitive to anyone that respects... Read More

The End of an Era -- And Your Taxes Are Going Up
Posted on 20 Feb 2013 by David Brunori

An era is coming to a close. Since the dawn of electronic commerce, the famous Quill case cast a pall over state public finance. We in the business know the story well. If a vendor did not have a physical presence in a state, that vendor could not be... Read More

Alcohol Taxes and Incentives - The Spirit of the Law and What's Hoppin'
Posted on 7 Jun 2015 by LexisNexis Tax Law Community Staff

by Daniel G. Mudd * Basics of Federal Excise Tax on Alcohol Federal taxation of alcohol generally follows the same tax structure and controls as is used with other commodities and products sold in the United States which are subject to excise tax... Read More

Things to Read, Sites to Visit
Posted on 13 Mar 2013 by David Brunori

I decided to share some of my favorite tax resources on the web. The Minnesota Taxpayer's Association has changed its name (after 87 years!) to the Minnesota Center for Fiscal Excellence . The MTA under the direction of Mark Haveman has been one of... Read More

Exempting Groceries from Tax Is Feel Good Bad Policy
Posted on 11 Feb 2012 by David Brunori

My friends at Roth & Company - the preeminent CPA firm in Iowa - posted a chart on their Tax Update Blog showing which states tax groceries. Actually the chart is from the Tax Foundation. I was shocked to see how many states completely exempt groceries... Read More

  • Blog Post: Do CA and NY Get the ALEC–Laffer Message? Is the Message Believeable?

    In the first full week in December, "wealthy" New Yorkers and Californians found themselves to be a step closer to seeing their income tax liabilities (state, not federal) rise. This trend appears to be counterintuitive to anyone that respects the merits of theory advanced by the American Legislative...
  • Blog Post: Despite What Everybody Thinks, Tax Is Not a Four Letter Word

    The Policy Institute of Montana issued a report recently calling for higher taxes through a more progressive system. The report is titled " Tax is not a Four-Letter Word: Ideas for a More Progressive Taxation System in Montana. " The Institute would like to raise income taxes on the wealthy...
  • Blog Post: I Will Ask Again, Why Are We Taxing Corporate Income?

    I have been opining , preaching really , for years on why we should repeal the state corporate income tax. As I noted before, any corporation with a breathing accountant can avoid all or most state corporate income taxes... The tax does not raise a lot of revenue, a mere $36 billion (out of $1 trillion...
  • Blog Post: Exempting Groceries from Tax Is Feel Good Bad Policy

    My friends at Roth & Company - the preeminent CPA firm in Iowa - posted a chart on their Tax Update Blog showing which states tax groceries. Actually the chart is from the Tax Foundation. I was shocked to see how many states completely exempt groceries from sales tax (32) and how many tax at reduced...
  • Blog Post: The End of an Era -- And Your Taxes Are Going Up

    An era is coming to a close. Since the dawn of electronic commerce, the famous Quill case cast a pall over state public finance. We in the business know the story well. If a vendor did not have a physical presence in a state, that vendor could not be forced to collect taxes on sales in the state. Without...
  • Blog Post: Things to Read, Sites to Visit

    I decided to share some of my favorite tax resources on the web. The Minnesota Taxpayer's Association has changed its name (after 87 years!) to the Minnesota Center for Fiscal Excellence . The MTA under the direction of Mark Haveman has been one of the most influential organizations in state and...
  • Blog Post: Alcohol Taxes and Incentives - The Spirit of the Law and What's Hoppin'

    by Daniel G. Mudd * Basics of Federal Excise Tax on Alcohol Federal taxation of alcohol generally follows the same tax structure and controls as is used with other commodities and products sold in the United States which are subject to excise tax ( e.g. , tobacco, gasoline, etc.). Accordingly,...