New Issue of State & Local Tax Lawyer

Volume 11 (2006) of the State & Local Tax Lawyer is now available, with these articles:

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