Top Ten Tax Developments of 2012

Here are my recommendations for a Top Ten Tax Developments List for 2012: The Fiscal Cliff and Year-End Tax Legislation Calling for ...

Vermont Study on its Sales Tax

In July, I blogged about the formation of a Study Committee in Vermont on the Sales and Use Tax ( 7/3/12 post ). Well, I had the opportunity...

US Supreme Court Denies Cert in a Nexus Case

As I predicted, the U.S. Supreme Court has denied cert in the request from Scholastic Books to hear its appeal of a finding of sales tax ne...

What if North Dakota Had Won at the US Supreme Court 20 Years Ago?

If Justice White had been able to convince four of his fellow justices to rule for North Dakota in the Quill case, I think we'd have a d...

A bit of nexus history - 1967 versus 1991 versus 2012 technology

In preparing for a presentation on the Quill case (which is today (!) at 3 pm Eastern), I had the opportunity and need to reread the lower ...

Back to School: Sales Tax Nexus Lessons

No doubt, it is not always clear whether a seller has a physical presence in a state and must therefore collect sales tax from customers in ...

Are the Main Street Fairness bills simple enough?

In 1992, the US Supreme Court noted the complexity of multistate sales tax compliance stemming from the reality that the rules among the 6,0...

20 years after Quill decision - still waiting for a solution

I'm honored to be a guest blogger on Forbes today compliments of fellow blogger Peter Reilly who is always finding interesting aspects ...