23 J. St. Tax'n i (2004-2005)

handle is hein.journals/jrnsttax23 and id is 1 raw text is: VOLUME 23, NUMBER I
JOURNAL
of
STATE
TAXATION
Editor: James T. Collins
Executive Director,
Deloitte & Touche Multistate
Tax Center at the University of
Wisconsin-Milwaukee
To start your subscription to
Journal of State Taxation,
call 1-800-449-8114 or email
custserv@cch.com

SUMMER 2004

 EDITOR'S NOTE .........................
 THE LAWMAKER'S GUIDE TO NEXUS-
PART II .............................1
Maryann B. Gall and Laura A.
Kulwicki
* IDENTIFICATION OF CRITICAL
SUCCESS FACTORS FOR STATE
SALES  TAX  AUDIT  ............................... 17
Paul Cameron, Valrie Chambers, and
Timothy McCoy
* ACTUAL USAGE OF CALIFORNIA TAX
C RED ITS  ............................................. 33
Chris Micheli
* OVERVIEW OF KEY CALIFORNIA
SALES TAX EXEMPTIONS ....................... 39
Chris Micheli
 INTERNET TAXATION:
THE  BATTLE  BEGINS! ......................... 43
Amy F Haas
SCURRENT CORPORATE INCOME TAX
DEVELOPMENTS: NORTHEAST REGION .. .51
Nicholas Bellovary, Adriane Bogen-
Farris, David Hackel, Michael
Kumershek, Brian Pederson, and
Chad Thistle
  TAX   TRENDS ...................................... 81
Robert M. Kozub
 FREQUENTLY ASKED MULTISTATE TAX
Q UESTIONS ...................................... 85
 SALES FACTOR: RECEIPTS FROM THE
DISPOSITION OF NON-INVENTORY ITEMS-
PART  VII ......................................   87

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