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

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


A Note From the Editor-in-Chief
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


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




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



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


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