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Susan Hughes
Turf Battle: P.L. 86-272 Changes Opposed on States Rights Grounds

On September 14, 1959, the federal government responded to the need for a uniform standard of income tax imposition by the states by enacting Public Law 86-272 as part of the United States Code. The law, which prohibits states from imposing net income...

Sean Craig
Gross Receipts Taxes Short on Integrity and Effectiveness

While state legislators and policy makers find touting them as easy political sells, the proliferation of gross receipts taxes is disturbing and serves to undermine the competitiveness of our economy. As state officials have struggled with adapting their...

Deanne Morton
What Occupancy Taxes Must Internet Travel Reservation Companies Pay?

Many state and local transient occupancy tax ordinances were enacted before the introduction of the internet, or at least before online travel reservations became popular. While the language of occupancy tax ordinances varies by state or locality, the...

Richard Niles
Patched Alternative Minimum Tax Needs Overhaul

The alternative minimum tax (AMT) was intended to ensure that “richer” taxpayers paid at least some individual income tax. We can pretty much agree that that seems only fair. High income taxpayers have a propensity for Swiss bank accounts...

Steve Johnson
Taxation of Complimentary Meals and Sparks Nugget, Inc. v.Department of Taxation

Professor Steve Johnson comments on the Nevada use tax exemption on complimentary meals provided to casino patrons. Construing state constitutional and statutory provisions, the Nevada Supreme Court held the use tax inapplicable to food provided in such...

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