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2 St. & Loc. Tax Law. [i] (1997)

handle is hein.journals/stlotalwy2 and id is 1 raw text is: 'Ihe State Tax Lar ~a Ia VOL. 2, 1997 ARTICLES The Extraterritorial Assertion of State Taxing Power: Onward to the Past Ruurd G. Leegstra, Richard L. Lieberman, and John M. Allan What is Substantial Nexus After Quill? John L. Coalson, Jr. and Fred 0. Marcus 1996 Developments in State Tax Aspects of Environmental Taxes Charles J. Moll, III and Edwin P. Antolin An Argument for Charitable Status and Property Tax Exemptions for Nonprofit Assisted Living Facilities Christine G. Solt and Marion R. Fremont-Smith When is the Purchase of Tangible Personal Property Used in Providing a Taxable Service Exempt From New York State Sales Tax? An Analysis of the Actually Transferred Exclusion of New York Tax Law Section 1101(B)(4)(I)(B) David Bunning and Stewart Buxbaum NOTES Compensatory Tax Defense Rejected for State Intangibles Tax: Fulton Corp. v. Faulkner Holding Tax-Exempt State Bonds in a Time of Constitutional Uncertainty: Shaper v. Tracy Res Judicata and Class Actions in a Challenge to Local Taxation: Richards v. Jefferson County 1996 STATE AND LOCAL TAX IMPORTANT DEVELOPMENTS WN Pulished by Section of Taxation, American Bar Association With the Assistance of Georgetown University Law Center 56 YEARS OF PUBLIC SERVICE

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