State tax trends

Article Abstract:

The panelists in this panel discussion of state taxation discuss issues including business interest offsetting in California, the New York commuter tax, the manufacturing exemption in Pennsylvania, electronic commerce, franchise tax, the definition of business income, and several cases.

Criticism and interpretation, Dean, J. Gary

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State tax trends

Article Abstract:

This article consists of a panel discussion on the subject of state taxation by members of the CCH State Tax Advisory Board. Issues discussed include federalism, tax refunds, affiliated businesses, electronic commerce, and the single business tax. Comments on specific cases are included.

Beliefs, opinions and attitudes, Gall, Maryann B., Mines, Paull

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State tax trends

Article Abstract:

A panel of the CCH State Tax Advisory Board discussed state taxation issues at its Fall 1998 meeting. US Supreme Court cases were discussed which concerned the issue of nexus. Other issues discussed include case law concerning nonbusiness income, definitions of business income, and procedural matters.

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