Journal of State Taxation

Journal of State Taxation articles

548 total articles

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Recently added articles from Journal of State Taxation:

Current Developments on the Nexus Standard for Sales and Use Taxes
December 22, 2017 ... In the Fall edition, we devoted this column to recent developments surrounding the appropriate nexus standards for business income taxes. At the time we wrote our Fall column, our intent was to devote this quarter's column to developments to the...

Current Developments in State and Local Tax
December 22, 2017 ... Minnesota--Election Regarding Federal Tax Classification of Foreign Entity Must Be Recognized On August 2, 2017, the Supreme Court of Minnesota affirmed the Minnesota Tax Court, holding that the consequences of an election made under federal...

DIRECTV Case: Income-Producing Activity Is Signal Delivery
December 22, 2017 ... Under the traditional UDITPA cost of performance rule, sales other than sales of tangible personal property are sourced to the state in which the income-producing activity is performed. If the income-producing activity is performed both within...

Illinois Reinstates EDGE Tax Credit Program
December 22, 2017 ... Introduction In September 2017, Illinois Governor Bruce Rauner signed legislation which reinstates the expired Economic Development for a Growing Economy ("EDGE") Tax Credit Program until June 30, 2022. (1) The program previously expired in...

Are Sugar-Sweetened Beverages Taxes Legal? Williams V. Philadelphia: A Pennsylvania Case Involving Sugar-Sweetened Beverage Taxes and Whether Such Discriminatory Taxes Can Be Legally Imposed
December 22, 2017 ... Introduction Williams v. Philadelphia (1) is a critically important and persuasive state and local taxation case. Seven judges of the appellate court rule on the legality of the cutting-edge idea of imposing taxes on beverages not only to...