11 St. & Loc. Tax Law. [i] (2006)

handle is hein.journals/stlotalwy11 and id is 1 raw text is: State
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ARTICLES

The Ohio CAT: New Breed or Endangered Species
Edward J. Bernert and Andrew M. Ferris
The Continuing Evolution of Gross Receipts Taxes
Giles Sutton, Nicholas E. Ford, Jamie C. Yesnowitz, and
Chris Hopkins
Federal and State Constitutional Challenges to State Tax Amnesty Programs
Brandee A. Tilman
State Implementation of the SUTA Dumping Prevention Act of 2004
Charles C. Kearns
Should Taxpayers Disregard States' Guidance on Electronic Transfers of
Prewritten Computer Software?
Ethan D. Millar
Rewarding Inefficiency: Pennsylvania's Sales and Use Taxes Manufacturing
Exemption in the Age of Technology
Jennifer S. Berndt
NOTES
Covenants Not to Compete and the Problem of Taxing at the Place of
Abstinence: Milhous v. Franchise Tax Board
Public Enemy Number One: Business Privilege Taxes and the Court's
Flawed Reasoning in Applied Tech Products Corporation v.
Radnor Township

Published by
Section of Taxation, American Bar Association
With the Assistance of
Georgetown University Law Center
www.abanetorg/tax/pubs/saitl                 J   s
66 YEARS OF PUBLIC SERVICE

VOL. 11, 2006

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