America the Divisible: Local Taxes and the SALT Subsidy, Matthew S. Johnson
BYU Law Review

Netflix and (Tax) Bill: Retail Sales Taxation of Services, Grace Stephenson Nielsen
BYU Law Review

Information Matters in Tax Enforcement, Leandra Lederman, Joseph C. Dugan
BYU Law Review

Rethinking the Dormant Commerce Clause: The Supreme Court as Catalyst for Spurring Legislative Gridlock in State Income Tax Reform, Brian L. Hazen
BYU Law Review

Rethinking State and Local Reliance on the Retail Sales Tax: Should We Fix the Sales Tax or Discard It?, Charles E. McLure Jr.
BYU Law Review

Questioning the Viability of the Sales Tax: Can It Be Simplified to Create a Level Playing Field?, Rich Mckeown
BYU Law Review

State Taxation of Electronic Commerce: Perspectives on Proposals for Change and Their Constitutionality, Kendall L. Houghton, Walter Hellerstein
BYU Law Review

Davis v. Michigan and the Doctrine of Retroactivity: States' Refund Liability for Taxation of Federal Pension Income, Timothy B. Sherman
Brigham Young University Journal of Public Law

State Taxation of Interstate Commerce Under Public Law 86-272: "A Riddle Wrapped in an Enigma Inside a Mystery", Timothy J. Sweeney
BYU Law Review

The "Unitary" Business in State Taxation: Confusion at the Supreme Court?, C. Douglas Floyd
BYU Law Review

A Deferential Interpretation of the Complete Auto Transit Test for Determining Whether a State Tax Unconstitutionally Burdens Interstate Commerce: Commonwealth Edison Co. v. Montana, Richard L. Musick
BYU Law Review

The Impact of the Mobil Case on Apportionment of Income, Frank M. Keesling
BYU Law Review

Tax Apportionment of the Income of a Unitary Business: An Examination of Mobil Oil Corp. v. Commissioner of Taxes of Vermont, William D. Dexter
BYU Law Review

California's Contributions to State and Local Taxation, Frank M. Keesling
BYU Law Review

A Municipality's Interest in an Electrical Power Generating Facility : Some Tax Considerations, Dale C. Hatch
BYU Law Review