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33 J. St. Tax'n 1 (2014-2015)

handle is hein.journals/jrnsttax33 and id is 1 raw text is: 3 A Note From the Editor-in-Chief COLUMNS Nexus News By Maryann B. Gall and Laura A. Kulwicki Current Developments in State and Local Tax By Craig B. Fields, EugeneJ. Gibilaro, and Rinat Hafizov 5 11 Credits & Incentives Update By MichaelJ. Eickhoff Apportionment Issues By Michael S. Schadewald 15 17 ARTICLES Current Trends in State Taxation: Consumption Tax Versus Income Tax Byjoe Eleniewski, James P. Trebby, and Doug Nagode State and Local Tax Concerns Regarding Digital Currency By James K. Smith and Judith Hora 21 29 State Tax Implications of Accounting Method Changes By Ruth Kallio-Mielke 3 The Ohio Commercial Activity Tax: Audit Trends and Latest Developments By Laura A. Kuiwicki, DavidA. Froling, andJohn S. Petzinger 39 De Minimis Rule for Sales Tax Nexus 45

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