Multistate Taxes
Understand nexus and complex state tax issues.
Links to My Articles
- The 21st Century Taxation Blog
- Policy Approach to Analyzing Tax Systems compiled by Annette Nellen
​Sales and Use Tax Nexus Issues
- Marketplace Fairness Infographic
- Affiliate nexus and links to state and federal actions
- E.U. 'MOSS' and Sourcing: Lessons for the U.S. Sales Tax?, Bloomberg BNA, Weekly Sate Tax Report, 11/21/14
- Affiliate Nexus Litigation - Everyone Loses, AICPA Corporate Taxation Insider, 11/14/13
- Marketplace Fairness Realities, AICPA Tax Insider, 5/16/13
- 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
- California’s Delay in Online Collection Law Sets Stage For Federal Solution, With or Without Streamlined System, BNA Inteview 11/26/11
- 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
- What do you think: Should PL 86-272 be updated and if yes, how?, blog post
- 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 alone 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:
- Overview and Issues, 7/17/09 blog post
- Preliminary Information, 8/29/09 blog postÂ
- 21st century analysis, 9/18/09 blog post
- How to Evaluate the COTCE Proposals (Commission on the 21st Century Economy), California Progress Report, 9/24/09
- Overview, 9/29/09 blog post
- Sunday commentaries, 10/11/09 blog post
- Sane Taxation?, The Press-Enterprise, 10/11/09
- More on the BNRT, 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' Multitude of Multistate Proposals, AICPA Corporate Taxation Insider, 8/29/10
- Time to Really Get Ready for Federal Tax Reform, State Tax Notes, 1/2/17
- Suggestions for Pandemic State Tax Policy endurance, Tax Notes State, 12/17/20
- 3 Questions to Ask When Congress Wants to Change Your Taxes, Barron's op ed, 3/8/21