33 J. St. Tax'n 1 (2014-2015)

handle is hein.journals/jrnsttax33 and id is 1 raw text is: 



3


A Note From the Editor-in-Chief
COLUMNS
Nexus News
By Maryann B. Gall and Laura A. Kulwicki
Current Developments in State and Local Tax
By Craig B. Fields, EugeneJ. Gibilaro, and Rinat Hafizov


  5
11


Credits & Incentives Update
By MichaelJ. Eickhoff
Apportionment Issues
By Michael S. Schadewald


15

17


ARTICLES


Current Trends in State Taxation:
Consumption Tax Versus Income Tax
Byjoe Eleniewski, James P. Trebby, and Doug Nagode
State and Local Tax Concerns Regarding Digital Currency
By James K. Smith and Judith Hora


21

29


State Tax Implications of Accounting Method Changes
By Ruth Kallio-Mielke                                  3
The Ohio Commercial Activity Tax:
Audit Trends and Latest Developments
By Laura A. Kuiwicki, DavidA. Froling, andJohn S. Petzinger  39


De Minimis Rule for Sales Tax Nexus


45

What Is HeinOnline?

HeinOnline is a subscription-based resource containing nearly 2,700 academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Short-term subscription options include 24 hours, 48 hours, or 1 week to HeinOnline with pricing starting as low as $29.95

Access to this content requires a subscription. Please visit the following page to request a quote or trial:

Already a HeinOnline Subscriber?