32 J. St. Tax'n 1 (2013-2014)

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                                       Vol 32 No. I November-December 2013

           Apportionment Issues
           By Michael S. Schadewald

           Credits & Incentives Update
           By Tam Vo and Gina Kucera

The Impact of the Marketplace Fairness Act of 2013
on Internet Commerce Taxation

Unempoyment Claims Management: A Focus on Compliance
By Greg Good
Unclaimed Property and Taxes: Similarities and Differences
Byjennifer Fine, Sam Schaunaman, and Sonja Roman-Molina
Sales Tax Refunds on Defaulted Credit Sales:
Does Anyone Get a Refund?
Byjames M. Susa
Zoning in on Changes
By Brian Szymanski
Illinois Supreme Court Clarifies Dissenting Appellate Court Decisions
By Dorice Pepinjoshua Felman, and Chad Murphy
District of Columbia Enacts Budget Clarifying Combined Reporting,
Repealing Portions of Mulitstate Tax Compact
By Duane Dobson,JeremyJester, ChuckJones, Gary Rosen, Lori Stolly, Giles Sutton, andJamie C. Yesnowitz
Illinois Appellate Court Reverses Circuit Court Summary Judgment
in Sales Tax Overcharge Case
By Paul Bogdanski, Chuck Jones, Keith Staats, Lori Stolly, Giles Sutton, andJamie C. Yesnowitz

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