Reports by Michael Mazerov
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Proposed “Digital Goods and Services Tax Fairness Act” Likely to do More Harm Than Good In Current Form
August 11, 2011
The Digital Goods and Services Tax Fairness Act of 2011 (S. 971/H.R. 1860) would regulate state and local taxation of downloaded music and movies and online services like photo storage and payroll processing. One section of the legislation — a set of so-called "sourcing rules" specifying which … -
Case for Regulating State and Local Taxation of Digital Goods and Services has Little Merit
August 11, 2011
A bill before Congress, the Digital Goods and Services Tax Fairness Act of 2011 or DGSTFA (S. 971/H.R. 1860), would regulate states' and localities' taxation of downloaded music, movies and online services like photo storage and payroll processing. Though proponents of the legislation claim that it is needed to … -
Federal “Business Activity Tax Nexus” Legislation: Half of a Two-Pronged Strategy to Gut State Corporate Income Taxes
Updated May 13, 2011
Major multistate corporations are engaged in a two-pronged lobbying strategy aimed at substantially increasing the share of their nationwide profit that is not taxed by any state. The strategy involves the enactment of complementary state and federal legislation. The state legislation — which corporations have already … -
Proponents' Case for a Federally-Imposed Business Activity Tax Nexus Threshold Has Little Merit
Updated April 27, 2011
A bill under consideration in the U.S. House of Representatives would strip states of their current authority to tax a fair share of the profits of many corporations that are based out-of-state but do business within their borders. The Subcommittee on Courts, Commercial and Administrative Law of the House Judiciary Committee held a … -
Proposed “Business Activity Tax Nexus” Legislation Would Seriously Undermine State Taxes on Corporate Profits And Harm the Economy
Updated April 13, 2011
A bill recently reintroduced in the U.S. House of Representatives would strip states of their current authority to tax a fair share of the profits of many corporations that are based out-of-state but do business within their borders. Representative Bob Goodlatte reintroduced the “Business Activity Tax Simplification Act” … -
State and Local Governments Should Close Online Hotel Tax Loophole and Collect Taxes Owed
April 12, 2011
State and local governments throughout the United States are losing roughly $275 million to $400 million in revenue each year because of their failure to ensure that online travel companies like Expedia, Orbitz, and Priceline collect and remit the appropriate amount of tax on hotel room bookings. Online travel companies (OTCs) typically pay applicable …
