Overview
Arthur Rosen, while moderating a Washington, DC panel discussion on major state and local tax issues, said he would be “shocked” if the US Supreme Court got into the substance of state tax law in hearing a case on whether out-of-state vendors can be forced to collect sales tax. Mr. Rosen said that court cases on state tax nexus issues represent a “slippery slope” because they affect “the sanctity of the idea that each legal person is a separate person under our law.” Disregarding this concept, he added “could just lead to total chaos.” Read the full article