Art Rosen was featured in State Tax Notes (October 19) focusing on current state tax trends. A key issue for Mr. Rosen is "working to encourage Congress to pass BATSA." The BATSA would create a bright-line test to determine when an out-of-state business must pay taxes to a state jurisdiction. "There's considerable logic for congressional support of the legislation," said Mr. Rosen. "Income taxes are supposed to be imposed where a company earns its income - where its capital and labor are located. Income is earned where a company has property and payroll. It makes no sense to try to attribute income to other states simply because you have sales there." The issue impacts everything from e-commerce to international sales, and although there is a strong case for greater tax treatment uniformity. Mr. Rosen noted that "states balk when they have to make significant changes to achieve real uniformity."