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2008

Date	Title
May 26, 2008	Setting the Record Straight on the Business Activity Tax Simplification Act - State Tax Notes Type: Articles Author(s): Jeffrey S. Reed , Arthur R. Rosen Practice Areas & Industries: State & Local Tax , Tax
April 14, 2008	Stop the State Tax Grab - Legal Times Type: Articles Author(s): Jeffrey S. Reed , Arthur R. Rosen Practice Areas & Industries: State & Local Tax , Tax
February 2008	States Enforcing Other States' Judgments Are Just Following the Constitution - Tax Analysts Type: Articles Author(s): Jeffrey S. Reed Practice Areas & Industries: State & Local Tax , Tax

Date

Title

May 26, 2008

Setting the Record Straight on the Business Activity Tax Simplification Act

- State Tax Notes
Type: Articles
Author(s): Jeffrey S. Reed , Arthur R. Rosen
Practice Areas & Industries: State & Local Tax , Tax

April 14, 2008

Stop the State Tax Grab

- Legal Times
Type: Articles
Author(s): Jeffrey S. Reed , Arthur R. Rosen
Practice Areas & Industries: State & Local Tax , Tax

February 2008

States Enforcing Other States' Judgments Are Just Following the Constitution

- Tax Analysts
Type: Articles
Author(s): Jeffrey S. Reed
Practice Areas & Industries: State & Local Tax , Tax

2007

Date	Title
August 24, 2007	Irrationality, Inconsistency, and Discrimination: Why New Jersey’s Throw-Out Rule Is Unconstitutional - Multistate Tax Report Type: Articles Author(s): Leah Samit Practice Areas & Industries: State & Local Tax , Tax
July 23, 2007	New Combined Reporting Rules for New York State - State Tax Notes Type: Articles Author(s): Peter L. Faber Practice Areas & Industries: State & Local Tax , Tax

Date

Title

August 24, 2007

Irrationality, Inconsistency, and Discrimination: Why New Jersey’s Throw-Out Rule Is Unconstitutional

- Multistate Tax Report
Type: Articles
Author(s): Leah Samit
Practice Areas & Industries: State & Local Tax , Tax

July 23, 2007

New Combined Reporting Rules for New York State

- State Tax Notes
Type: Articles
Author(s): Peter L. Faber
Practice Areas & Industries: State & Local Tax , Tax

2006

Date	Title
September-October 2006	New Texas “Margin Tax” Will Apply to Most Passthrough Entities - Journal of Passthrough Entities Type: Articles Author(s): Practice Areas & Industries: State & Local Tax , Tax
June 5, 2006	Not Everything Should Be Left to the Courts - State Tax Notes Type: Articles Author(s): Peter L. Faber Practice Areas & Industries: State & Local Tax , Tax
May-June 2006	Ohio Takes an Unusual Approach to Taxing Nonresident Individuals on Sales of Interests in Passthrough Entities and Closely Held Businesses - Journal of Passthrough Entities Type: Articles Author(s): Practice Areas & Industries: State & Local Tax , Tax
2006	Are Investment Partnerships and Their Nonresident Partners Engaged in a Trade or Business for State Income Tax Purposes? - Taxation of Financial Products Type: Articles Author(s): Practice Areas & Industries: State & Local Tax , Tax
May 2006	Illinois Income Tax Developments for COST Type: Other Author(s): Catherine A. Battin , Thomas H. Donohoe Practice Areas & Industries: State & Local Tax , Tax
April 10, 2006	Should the States Determine Their Own Tax Destinies? Federalism in the 21st Century - Tax Analysts Type: Articles Author(s): Peter L. Faber Practice Areas & Industries: State & Local Tax , Tax
Jan-Feb. 2006	California Qui Tam Cases “Up the Ante” for Unclaimed Property Compliance - Journal of Passthrough Entities Type: Articles Author(s): Practice Areas & Industries: State & Local Tax , Tax

2005

Date	Title
12/12/05	The Streamlined Sales Tax Project --And We're Off! - Tax Analysts Type: Articles Author(s): Arthur R. Rosen Practice Areas & Industries: State & Local Tax , Tax
12/12/05	The Streamlined Sales Tax Project --And We're Off! - Tax Analysts Type: Articles Author(s): Arthur R. Rosen Practice Areas & Industries: State & Local Tax , Tax
October 31, 2005	New York Should Reconsider Its Policies on Temporary Residents - State Tax Today Type: Articles Author(s): Arthur R. Rosen Practice Areas & Industries: State & Local Tax , Tax
September - October 2005	Do State Tax Incentives Discriminate Against Interstate Commerce? - State Law & State Taxation Type: Articles Author(s): Practice Areas & Industries: State & Local Tax , Tax
August 22, 2005	Ohio's New Commercial Activity Tax -- To Pay or Not to Pay? - State Tax Notes (Tax Analysts) Type: Articles Author(s): Arthur R. Rosen Practice Areas & Industries: State & Local Tax , Tax
2005	co-authored, Sales and Use Taxes: Streamlined Sales Tax System - BNA Tax Management Type: Books Author(s): Arthur R. Rosen Practice Areas & Industries: State & Local Tax , Tax
May/June 2005	Are Investment Partnerships and Their Nonresident Partners Engaged in a Trade or Business for Income Tax Purposes? - Journal of Passthrough Entities Type: Articles Author(s): Practice Areas & Industries: State & Local Tax , Tax
May 9, 2005	Comments on the California FTB's Proposed Reg on Dividend Distribution - State Tax Notes Type: Articles Author(s): John G. Ryan Practice Areas & Industries: State & Local Tax , Tax

2004

Date	Title
September / October 2004	Are State Expense Disallowance Statures the New Indirect Tax on Intangible Holding Companies? - Passthrough Entities Type: Articles Author(s): Practice Areas & Industries: State & Local Tax , Tax
July 12, 2004	On H.R. 3320, the Business Activity Tax Simplification Act of 2003 - State Tax Notes (Tax Analysts) Type: Articles Author(s): Arthur R. Rosen Practice Areas & Industries: State & Local Tax , Tax
June 2004	US Supreme Court Approves Challenging Unconstitutional State Tax Breaks in Federal Court - Practical US/Domestic Tax Strategies, Vol. 4, No. 6 Type: Articles Author(s): M. Miller Baker , William L. Goldman PC , Michael S. Nadel Practice Areas & Industries: State & Local Tax , Tax
May 31, 2004	Response to California Franchise Tax Board Analysis of H.R. 3320: The Federal; Business Activity Tax Bill Volume 32, No. 9 - State Tax Notes (Tax Analysts) Type: Articles Author(s): Arthur R. Rosen Practice Areas & Industries: State & Local Tax , Tax
March 8, 2004	"Sarbanes-Oxeley and SALT: What Can Auditors Do? - State Tax Notes Type: Articles Author(s): Peter L. Faber Practice Areas & Industries: State & Local Tax , Tax
March/April 2004	What the Heck is a Digital Equivalent Anyway? - The Financial Manager Type: Articles Author(s): Arthur R. Rosen Practice Areas & Industries: State & Local Tax , Tax
February 2, 2004	"Is the Sky Really Falling?" - State Tax Notes Type: Articles Author(s): Arthur R. Rosen Practice Areas & Industries: State & Local Tax , Tax
January/February 2004	"Do State Income Tax Credits or Tax Payments of a Passthrough Entity Flow Through to Its Owners?" - Journal of Passthrough Entities Type: Articles Author(s): Practice Areas & Industries: Pass-Throughs , State & Local Tax , Tax

2003

Date	Title
November 15, 2003	New York State Withholding Tax Audit Initiative - Multistate Tax Analyst* (vol. 14, No. 4)* Type: Articles Author(s): Arthur R. Rosen Practice Areas & Industries: State & Local Tax , Tax
November 3, 2003	New York's Employment Withholding Tax Audit Initiative - Not Missing a Trick (or a Trip) - State Tax Notes Type: Articles Author(s): Arthur R. Rosen Practice Areas & Industries: State & Local Tax , Tax
October 31, 2003	State Tax Withholding Audit Initiative Examined - Inside New York Taxes* (vol. 13, No. 5)* Type: Articles Author(s): Arthur R. Rosen Practice Areas & Industries: State & Local Tax , Tax
September 8, 2003	“New York’s ‘Convenience of Employer’ Doctrine Extended in Unterweiser,” - State Tax Notes Type: Articles Author(s): Peter L. Faber Practice Areas & Industries: State & Local Tax , Tax
August 11, 2003	“Planning is Not ‘Sheltering’: A Practitioner’s Response to the MTC,” - State Tax Notes Type: Articles Author(s): Peter L. Faber Practice Areas & Industries: State & Local Tax , Tax
July 21, 2003	"Intangible Holding Companies Set Back in Maryland and New York," - State Tax Notes Type: Articles Author(s): Peter L. Faber Practice Areas & Industries: State & Local Tax , Tax
Summer 2003	New York's "Critical Element" Test Extends Beyond Resale to the Drugs Exemption, for Components of Free Samples - IPT Sales Tax Report Type: Articles Author(s): Arthur R. Rosen Practice Areas & Industries: State & Local Tax , Tax
2003	“State Taxation of Intellectual Property,” - 2003 NYU Institute on State and Local Taxation Type: Articles Author(s): Peter L. Faber Practice Areas & Industries: State & Local Tax , Tax
June 2, 2003	"Sherwin-Williams Represents Sound Intellectual Property law - Not a Flawed Decision" - State Tax Notes Type: Articles Author(s): Margaret M. Duncan , Peter L. Faber Practice Areas & Industries: Intellectual Property, Media & Technology , State & Local Tax , Tax
May-June 2003	"Is the Pendulum Swinging Back in State Intangible Holding Company Cases?," - Journal of Passthrough Entities Type: Articles Author(s): Practice Areas & Industries: Energy Tax , Pass-Throughs , State & Local Tax , Tax
March 17, 2003	“Pennsylvania Commonwealth Court: Section 338(h)(10) Gain is Nonbusiness Income,” - State Tax Notes Type: Articles Author(s): Peter L. Faber Practice Areas & Industries: State & Local Tax , Tax

2002

Date	Title
December 9, 2002	Use of Intangible Company Upheld as Business Reorganization: Massachusetts Gets It Right in Sherwin-Williams - State Tax Notes Type: Articles Author(s): Peter L. Faber Practice Areas & Industries: State & Local Tax , Tax
September-October 2002	"New Jersey Courts Rule in Favor of Taxpayers on Calculation of Gain from Liquidations of S Corporations" - Journal of Passthrough Entities Type: Articles Author(s): Practice Areas & Industries: Pass-Throughs , State & Local Tax , Tax
May-June 2002	"Intangibles Holding Company Cases Continue to Shape State Income Tax Nexus Debate" - Journal of Passthrough Entities Type: Articles Author(s): Practice Areas & Industries: Pass-Throughs , State & Local Tax , Tax
May 13, 2002	"Business Purpose & the Syms Case in Massachusetts - The Interplay of Federal & State Tax Concepts" - State Tax Notes Type: Articles Author(s): Peter L. Faber Practice Areas & Industries: State & Local Tax , Tax
April 2002	"Work Continues on Simplification Issues" - Internet Tax Advisor, Vol. 3, No. 4 Type: Articles Author(s): Arthur R. Rosen Practice Areas & Industries: State & Local Tax , Tax
March 11, 2002	"Shining a Blue Light on Nexus: Katz and Rosen Debate the K-Mart Decision" - State Tax Notes, Vol. 23, No. 6 Type: Articles Author(s): Arthur R. Rosen Practice Areas & Industries: State & Local Tax , Tax

2001

Date	Title
December 18, 2001	"The Streamlined Sales Tax;An Effort That Will Profoundly Affect All American Businesses" - BNA Multistate Tax Report Type: Articles Author(s): Arthur R. Rosen Practice Areas & Industries: State & Local Tax , Tax
November 2001	"State Tax Nexus Issues - The Decades-Old Debate Continues in the Shadow of the Internet" - Journal of Taxation, Vol. 95, No. 5 Type: Articles Author(s): Arthur R. Rosen Practice Areas & Industries: State & Local Tax , Tax
October 8, 2001	"Telecommuting - Practical Problems with the Convenience/Necessity Test" - State Tax Notes Type: Articles Author(s): Peter L. Faber Practice Areas & Industries: State & Local Tax , Tax
October 2001	“E-commerce and State Taxation: What’s all the Fuss About?” - Tax Planning International E-Commerce* (BNA), Vol. 2, No. 10* Type: Articles Author(s): Arthur R. Rosen Practice Areas & Industries: e-Business , State & Local Tax , Tax , Tax - e-Business
September 3, 2001	"The Changing World of State and Local Tax Practice" - State Tax Notes Type: Articles Author(s): Peter L. Faber Practice Areas & Industries: State & Local Tax , Tax
Fall 2001	"The Impact of Sales and Use Taxes on Corporate Transactions" - The Practical Tax Lawyer Type: Articles Author(s): Peter L. Faber Practice Areas & Industries: State & Local Tax , Tax , Tax - Acquisitions & Restructurings
September-October 2001	“Use of Corporate Trusts and LLCs in Massachusetts Income Tax Planning May Produce Surprising Results” - Journal of Passthrough Entities Type: Articles Author(s): Practice Areas & Industries: Pass-Throughs , State & Local Tax , Tax
August 21, 2001	“Comparing Burdens and Benefits” - State Tax Notes Type: Articles Author(s): Arthur R. Rosen Practice Areas & Industries: State & Local Tax , Tax
August 2001	“Passthrough Entity Holders Could Face Competing State Claims For Owner-Unknown Abandoned Property” - LLC Advisor Type: Articles Author(s): Practice Areas & Industries: Pass-Throughs , State & Local Tax , Tax
June 19, 2001	“Maybe the Tax Lawyers Shouldn’t Worry About the Accountants” - State Tax Notes Type: Articles Author(s): Arthur R. Rosen Practice Areas & Industries: State & Local Tax , Tax
May 14, 2001	co-author, “Sales Tax Streamlining Effort Gains Momentum” - State Tax Notes Type: Articles Author(s): Arthur R. Rosen Practice Areas & Industries: State & Local Tax , Tax
May-June 2001	“New York State Taxation of Insurance Companies” - Journal of Taxation of Financial Institutions Type: Articles Author(s): Peter L. Faber Practice Areas & Industries: Insurance , Insurance Companies and Products Tax , State & Local Tax , Tax
May - June 2001	“Credit Where Credit is Due” - The Illinois Manufacturer Type: Articles Author(s): Thomas H. Donohoe Practice Areas & Industries: State & Local Tax , Tax , Tax Exempt Bonds
April 30, 2001	"The Invalidity of the 'Economic Nexus' Principle is Clear" - State Tax Notes* - Volume 20, Number 18* Type: Articles Author(s): Arthur R. Rosen Practice Areas & Industries: State & Local Tax , Tax
March - April 2001	“Illinois Taxation of Computer Hardware and Software Used in Manufacturing” - The Illinois Manufacturer Type: Articles Author(s): Thomas H. Donohoe Practice Areas & Industries: State & Local Tax , Tax , Tax Exempt Bonds
March - April 2001	“The Illinois Tax Exemption for Pollution Control Facilities” - The Illinois Manufacturer Type: Articles Author(s): Thomas H. Donohoe Practice Areas & Industries: State & Local Tax , Tax , Tax Exempt Bonds
February 26, 2001	“New York Developments in 2000” - Sales Tax Notes Type: Articles Author(s): Arthur R. Rosen Practice Areas & Industries: State & Local Tax , Tax
February 19, 2001	"Sales in Liquidation Under the Functional Test for Nonbusiness Income" - State Tax Notes Type: Articles Author(s): Peter L. Faber Practice Areas & Industries: State & Local Tax , Tax , Tax - Acquisitions & Restructurings

2000

Date	Title
November 2000	“Star Wars Meets the Sales and Use Tax: An Interim Objective Review of the Streamlined Sales Tax Project” - State Tax Notes Type: Articles Author(s): Arthur R. Rosen Practice Areas & Industries: State & Local Tax , Tax
September-October 2000	"Ohio and Illinois Courts Address State Income Tax Nexus for Limited Partners" - Journal of Passthrough Entities Type: Articles Author(s): Practice Areas & Industries: Pass-Throughs , State & Local Tax , Tax
September-October 2000	“How the Internet Affects Manufacturers’ Sales and Use Tax Obligations” - The Illinois Manufacturer Type: Articles Author(s): Thomas H. Donohoe Practice Areas & Industries: State & Local Tax , Tax
July 17, 2000	“Telecommuters’ Revisited: New York Law is Not Only Troublesome, It is Wrong” - State Tax Notes Type: Articles Author(s): Peter L. Faber Practice Areas & Industries: State & Local Tax , Tax
July 10. 2000	“State and Local Tax Considerations in Choosing Form of Business Entity” - State Tax Notes Type: Articles Author(s): Peter L. Faber Practice Areas & Industries: State & Local Tax , Tax
May-June 2000	"The 'Economic Nexus' Principle Revisited" - Journal of Passthrough Entities Type: Articles Author(s): Practice Areas & Industries: Pass-Throughs , State & Local Tax , Tax
May-June 2000	“Ingredients vs. Consumables” - The Illinois Manufacturer Type: Articles Author(s): Thomas H. Donohoe Practice Areas & Industries: State & Local Tax , Tax , Tax Exempt Bonds
May 2000	“State Tax Aspects of Corporate/Shareholder Readjustments” - State Tax Notes Type: Articles Author(s): Peter L. Faber Practice Areas & Industries: State & Local Tax , Tax
May 2000	“To Tax or Not to Tax: The ‘Digital Divide’ - An Update” - Sales Tax Report Type: Articles Author(s): Arthur R. Rosen Practice Areas & Industries: e-Business , State & Local Tax , Tax , Tax - e-Business
April 10, 2000	"Income Tax Aspects of Corporate Acquisitions - Stock Transactions" - State Tax Notes Type: Articles Author(s): Peter L. Faber Practice Areas & Industries: State & Local Tax , Tax , Tax - Acquisitions & Restructurings
April 2000	“Department of Finance Publishes List of Delinquent Taxpayers” - Inside New York Taxes Type: Articles Author(s): Arthur R. Rosen Practice Areas & Industries: State & Local Tax , Tax<

Articles & Books

2008

States Enforcing Other States' Judgments Are Just Following the Constitution

2007

New Combined Reporting Rules for New York State

2006

Not Everything Should Be Left to the Courts

Are Investment Partnerships and Their Nonresident Partners Engaged in a Trade or Business for State Income Tax Purposes?

Illinois Income Tax Developments for COST

Should the States Determine Their Own Tax Destinies? Federalism in the 21st Century

2005

The Streamlined Sales Tax Project --And We're Off!

The Streamlined Sales Tax Project --And We're Off!

New York Should Reconsider Its Policies on Temporary Residents

Ohio's New Commercial Activity Tax -- To Pay or Not to Pay?

co-authored, Sales and Use Taxes: Streamlined Sales Tax System

Comments on the California FTB's Proposed Reg on Dividend Distribution

2004

On H.R. 3320, the Business Activity Tax Simplification Act of 2003

US Supreme Court Approves Challenging Unconstitutional State Tax Breaks in Federal Court

Response to California Franchise Tax Board Analysis of H.R. 3320: The Federal; Business Activity Tax Bill Volume 32, No. 9

"Sarbanes-Oxeley and SALT: What Can Auditors Do?

What the Heck is a Digital Equivalent Anyway?

2003

New York State Withholding Tax Audit Initiative

New York's Employment Withholding Tax Audit Initiative - Not Missing a Trick (or a Trip)

State Tax Withholding Audit Initiative Examined

“New York’s ‘Convenience of Employer’ Doctrine Extended in Unterweiser,”

“Planning is Not ‘Sheltering’: A Practitioner’s Response to the MTC,”

"Intangible Holding Companies Set Back in Maryland and New York,"

New York's "Critical Element" Test Extends Beyond Resale to the Drugs Exemption, for Components of Free Samples

“State Taxation of Intellectual Property,”

"Sherwin-Williams Represents Sound Intellectual Property law - Not a Flawed Decision"

"Is the Pendulum Swinging Back in State Intangible Holding Company Cases?,"

“Pennsylvania Commonwealth Court: Section 338(h)(10) Gain is Nonbusiness Income,”

2002

Use of Intangible Company Upheld as Business Reorganization: Massachusetts Gets It Right in Sherwin-Williams

"New Jersey Courts Rule in Favor of Taxpayers on Calculation of Gain from Liquidations of S Corporations"

"Intangibles Holding Company Cases Continue to Shape State Income Tax Nexus Debate"

"Business Purpose & the Syms Case in Massachusetts - The Interplay of Federal & State Tax Concepts"

"Work Continues on Simplification Issues"

"Shining a Blue Light on Nexus: Katz and Rosen Debate the K-Mart Decision"

2001

"The Streamlined Sales Tax;An Effort That Will Profoundly Affect All American Businesses"

"State Tax Nexus Issues - The Decades-Old Debate Continues in the Shadow of the Internet"

"Telecommuting - Practical Problems with the Convenience/Necessity Test"

“E-commerce and State Taxation: What’s all the Fuss About?”

"The Changing World of State and Local Tax Practice"

"The Impact of Sales and Use Taxes on Corporate Transactions"

“Use of Corporate Trusts and LLCs in Massachusetts Income Tax Planning May Produce Surprising Results”

“Comparing Burdens and Benefits”

“Passthrough Entity Holders Could Face Competing State Claims For Owner-Unknown Abandoned Property”

“Maybe the Tax Lawyers Shouldn’t Worry About the Accountants”

co-author, “Sales Tax Streamlining Effort Gains Momentum”

“New York State Taxation of Insurance Companies”

“Credit Where Credit is Due”

"The Invalidity of the 'Economic Nexus' Principle is Clear"

“Illinois Taxation of Computer Hardware and Software Used in Manufacturing”

“The Illinois Tax Exemption for Pollution Control Facilities”

“New York Developments in 2000”

"Sales in Liquidation Under the Functional Test for Nonbusiness Income"

2000

“Star Wars Meets the Sales and Use Tax: An Interim Objective Review of the Streamlined Sales Tax Project”

"Ohio and Illinois Courts Address State Income Tax Nexus for Limited Partners"

“How the Internet Affects Manufacturers’ Sales and Use Tax Obligations”

“Telecommuters’ Revisited: New York Law is Not Only Troublesome, It is Wrong”

“State and Local Tax Considerations in Choosing Form of Business Entity”

"The 'Economic Nexus' Principle Revisited"

“Ingredients vs. Consumables”

“State Tax Aspects of Corporate/Shareholder Readjustments”

“To Tax or Not to Tax: The ‘Digital Divide’ - An Update”

"Income Tax Aspects of Corporate Acquisitions - Stock Transactions"

“Department of Finance Publishes List of Delinquent Taxpayers”