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40 J. St. Tax'n 1 (2021-2022)

handle is hein.journals/jrnsttax40 and id is 1 raw text is: 40, NO 1 WINTER 2021

the Editor-in-Chief

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COLUMNS
Apportionment Issues
By Michael S. Schadewold
Nexus News
By Breen M. Schiller and Daniel L. Stanley
Current Developments in State and Local Tax
By Craig B. Fields and Peter H. Hull
Sales Tax Corner
By Ilya A. Lipin, Madison Walley, and Alexis Turner Garris
ARTICLES
Turnover Taxes: Their Origin, Fall from Grace, and
Resurrection
By Richard D. Pomp
Marijuana Taxes: Federal and State Tax Updates
By Christopher R. Jones and Yuyun A. Sejati
Wayfaring Employees and Corporate Income Tax Nexus
By Beth B. Kern
Amtrak Act: Not Just About Trains
By James I. Jurinsl'i
A Chat with Ed Antotin
By Bruce M. Nelson
Chart-of-the-Quarter: Franchise or Income Tax Nexus

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