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

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