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36 J. St. Tax'n 1 (2017-2018)

handle is hein.journals/jrnsttax36 and id is 1 raw text is: A Note from the Editor-in-Chief 3 By john C. Healy COLUMNS Nexus News By june Summers Haas and Daniel L. Stanley 5 Current Developments in State and Local Tax By Craig B. Fields, Eva Y Niedbala, and Michael P Penza 9 Apportionment Issues By Michael S. Schadewald Credits & Incentives Update By Brian Szymanski 13 15 ARTICLES Are Sugar-Sweetened Beverages Taxes Legal? Williams v. Philadelphia By Kevin A. Diehl Arizona Revises Tax Incentive Program: Does an Incentive Still Exist to Do Urban Infill Development? By James M. Susa Florida Tax Credits and Refunds Are Hard to Get, but Not Impossible By Gerald J. Donnini I and Paula Savchenko Chart-of-the-quarter (Trucking Activities) 17 23 25 29 1

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