Elliott Dubin, Director of Policy Research and Cameron Snow, Policy Research Intern examines the hypothesis made by some persons and organizations that wish to extend the protections of Public Law 86-272 to sales of service and intangibles would have a significant, positive effect on business investment.  The positive impact on business investment would result from imposing a federally mandated physical presence nexus standard. Such a standard would greatly reduce the uncertainty caused by the complexity of current state business activity tax nexus standards.  The authors find that current economic conditions and other factors far outweigh nexus standards in determining investment.

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On July 30, 2008, Joe Thomas of the Connecticut Department of Revenue was presented with the fifth annual Wade Anderson Memorial Medal for Leadership in Interstate Tax Cooperation. The Wade Anderson Medal is presented in alternating years at the annual meetings of the FTA and MTC to the individual who best exemplifies the commitment to interstate cooperation to promote fairness, simplicity, and consistency in state tax policy and administration. Read more...

On July 30, 2008, Jim Peters was presented with the first annual Paull Mines Award for Contribution to State Tax Jurisprudence. The Commission is pleased to recognize Jim’s outstanding contributions to state and local tax legal practice. Read more...