Multistate Tax Reform

21st Century Taxation

Tax Reform - Modernizing Tax Systems, Following Principles of Good Tax Policy

Topics

E-Commerce

Gross Receipts and Net Receipts Taxes

Nexus - Sales and Use Tax

Nexus - Income Tax & P.L. 86-272

Tax Reform Issues in General

50th Anniversary of PL 86-272 website

21st Century Taxation Blog - here

Sales and Use Tax Nexus Issues
- How States Can Improve Use Tax Collection, AICPA Corporate Taxation Insider, 10/25/12
- Nexus Confusion: Sales and Use Tax, AICPA Corporate Taxation Insider, 9/27/07
- Grabbing Remote Vendors, AICPA Corporate Taxation Insider, 7/31/08
- Checklist - Nexus for Sales and Use Taxes, Journal of Accountancy, AICPA, October 2008, p. 36.
- Drafting and Interpretation and the Odd State of the Law Produced, AICPA Tax Insider, 6/11/09
- Taxes in the Cloud, AICPA Corporate Taxation Insider, 5/27/10
- Do You Know What Is Now Subject to Sales Tax, AICPA Tax Insider, 4/14/11
  Creating More Sales Tax Collectors, AICPA Tax Insider, 7/14/11
- From Website Links to Collection Points, CA Bar Tax Network Newsletter, Nov. 2011
- BNA Inteview 11/26/11 - California’s Delay in Online Collection Law Sets Stage For Federal Solution, With or Without Streamlined System
- Repeal of Quill Hinges on Defining Equity, CPA Insider, 12/19/11
- After Twenty Years Congress Still Has Not Acted On Sales Tax, Forbes guest blog post 6/3/12
- Court says no to affiliate nexus in Illinois, AICPA Tax Insider, 6/14/12
- Back to School: Sales Tax Nexus Lessons, AICPA Corporate Taxation Insider, 8/23/12 (lessons from the Scholastic Book cases)

Income Tax Nexus and Public Law 86-272
The 50th Anniversary of Public Law 86-272, AICPA Corporate Taxation Insider, 3/27/08
Blog on this topic - what do you think: Should PL 86-272 be updated and if yes, how?

50th Anniversary of PL 86-272 website + link to table on economic substance activity in the states

Not Flat - State Income Tax Nexus, AICPA Corporate Taxation Insider, 6/26/08

Software and Nexus, AICPA Corporate Taxation Insider, 11/12/09
Trademarks along are not enough for income tax nexus, AICPA Tax Insider, 7/12/12

Gross Receipts and Net Receipts Taxes
- Gross Receipts Taxes, AICPA Corporate Taxation Insider, 4/24/08
- Gross Receipts Taxes - Panacea or mistake? AICPA Corporate Taxation Insider, 5/22/08
- California's Business Net Receipts Tax (BNRT) Proposal:
  - 7/17/09 blog post - overview and issues
  - 8/29/09 blog post - preliminary information
  - 9/18/09 blog post - 21st century analysis
  - How to Evaluate the COTCE Proposals (Commission on the 21st Century Economy), California Progress Report, 9/24/09
  - 9/29/09 blog post - overview
  - 10/11/09 blog post - Sunday commentaries
  - Sane Taxation?, The Press-Enterprise, 10/11/09
  - 10/29/09 blog post
Tax Reform Issues - General
- New Taxes and Tax Policy, AICPA Tax Insider, 4/10/08
- Moving State Tax Systems into the 21st Century, AICPA Tax Insider, 3/12/09
- Moving to Uniform Apportionment Rules — Formal vs. Informal Approaches, AICPA Corporate Taxation Insider, 7/30/09
- State Taxation and the Modern Workforce, AICPA Corporate Taxation Insider, 9/24/09
- Looking for a Better State Business Tax, AICPA Corporate Taxation Insider, 10/29/09
- Overlooking Tax Policy: A Decade in Review, AICPA Tax Insider, 1/14/2010
- Congress' Multitute of Multistate Proposals, AICPA Corporate Taxation Insider, 8/29/10
- State Examination of Corporation Tax Reform, AICPA Corporate Taxation Insider, 6/23/11.
E-Commerce Taxation Issues
- Overview of Internet Taxation Issues- published by BloombergBNA Internet Law Resource Center (April 2012) (71 pages)
- Internet Era Questions for Individual Clients, AICPA Tax Insider, 1/10/08
- Overview to federal and state e-commerce tax issues presentation outline 11/3/06
- Let's say goodbye to the Internet tax moratorium Silicon Valley/San Jose Business Journal, 8/10/07 and Portland Business Journal, 8/17/07
- E-Traits
- E-Commerce Taxation Information by Annette Nellen:
  - Guide (7/03), 81 pages
  - Chapter from the Internet Encyclopedia, 2004, 11 pages