There is something different about the state sales tax, or so it seems based on judicial decisions creating unique jurisdictional and apportionment standards for the tax. This article explores the concept of "sales tax exceptionalism," and assesses whether the special treatment afforded to the sales tax is justified by the theoretical foundations of the tax. In particular, the article examines whether theoretical justifications exist for the jurisdictional standard applied to the sales tax (a "physical presence" standard) as compared to the "economic presence" standard applied to the corporate income tax. Ultimately, the article concludes that only weak theoretical justifications support the different jurisdictional standards, and that rece...
The proper nexus standard for state taxation of out-of-state corporations has been a contentious is...
This article examines the historical development of state sales and use taxes and the erosion of int...
This article reviews some federal and state constitutional law challenges to tax legislation in the ...
The attitude—common among tax professionals—that tax is special (mostly because of its supposedly un...
The state retail sales tax in America can be likened to an illegitimate child that was not wanted bu...
This Article argues that it is misleading to declare the death of tax exceptionalism and that struct...
This paper examines the arguments found in what has become known as the anti-tax exceptionalism lite...
Part II of this Article begins with a brief introduction to sales and use taxes in the United States...
Tax law has just not been the same since January 2011. Did Congress pass earthshaking legislation af...
Sales and use taxes, which are levied by forty-five states, have long been an important source of re...
The U.S. Supreme Court has on numerous occasions addressed the constitutionality of state taxes unde...
The first section of this Article examines three recent cases, each addressed to a different constit...
Part I of this article examines the reasons for preferring locationally neutral taxes and explains t...
Over twenty years ago, the Supreme Court of the United States decided that an entity must have a “ph...
The primary consideration in the adoption of a tax by a state is the constitutional framework into w...
The proper nexus standard for state taxation of out-of-state corporations has been a contentious is...
This article examines the historical development of state sales and use taxes and the erosion of int...
This article reviews some federal and state constitutional law challenges to tax legislation in the ...
The attitude—common among tax professionals—that tax is special (mostly because of its supposedly un...
The state retail sales tax in America can be likened to an illegitimate child that was not wanted bu...
This Article argues that it is misleading to declare the death of tax exceptionalism and that struct...
This paper examines the arguments found in what has become known as the anti-tax exceptionalism lite...
Part II of this Article begins with a brief introduction to sales and use taxes in the United States...
Tax law has just not been the same since January 2011. Did Congress pass earthshaking legislation af...
Sales and use taxes, which are levied by forty-five states, have long been an important source of re...
The U.S. Supreme Court has on numerous occasions addressed the constitutionality of state taxes unde...
The first section of this Article examines three recent cases, each addressed to a different constit...
Part I of this article examines the reasons for preferring locationally neutral taxes and explains t...
Over twenty years ago, the Supreme Court of the United States decided that an entity must have a “ph...
The primary consideration in the adoption of a tax by a state is the constitutional framework into w...
The proper nexus standard for state taxation of out-of-state corporations has been a contentious is...
This article examines the historical development of state sales and use taxes and the erosion of int...
This article reviews some federal and state constitutional law challenges to tax legislation in the ...