In This Issue:

Ringing in the New Year: Issues from 2013 That Will Likely Impact 2014; Upcoming Speaking Engagements; Defending Against Penalties; and Dueling “Doing Business” Interstate-Commerce Exemptions: Anachronistic or Realistic?

Excerpt from Ringing in the New Year: Issues from 2013 That Will Likely Impact 2014; Upcoming Speaking Engagements:

The past year brought many important judicial decisions across all areas of state and local taxation. In this article, we will focus on several of those decisions that we think are likely to have an impact beyond the jurisdictions in which they were decided and beyond the specific facts involved in the appeals. Accordingly, in this article we will analyze decisions from the past year that highlight: (1) the continued resurgence of the Due Process Clause as a viable limitation on state taxing authority; (2) the potential use of the federal Internet Tax Freedom Act as a tool against the states’ ability to tax electronic commerce; and (3) the potential impact of challenges to state modifications to the Multistate Tax Compact.