State and Local Taxation: Cases and Materials Book

The newly revised Seventh Edition of the Hellerstein and Hellerstein State and Local Taxation casebook continues to build on the comprehensive revision that the casebook underwent during its last revision only four years ago. The authors have replaced earlier cases by the most recent cases dealing with such issues as Property taxation of electric power generating capacity, Taxation of contaminated property, Jurisdiction to tax out-of-state corporations, Sales taxation of "bundled" products, Delineation of a taxable use, Attribution of receipts to sales factor of income tax apportionment formula in connection with "dock sales", Multiple taxation of trust income, and Discriminatory taxation of nonresidents' personal income. In addition, the new edition focuses throughout on the burgeoning issues raised by state taxation of electronic commerce, with many examples drawn from e-commerce applications and a separate section devoted to sales taxation of electronic commerce. The revised edition also includes a new section devoted to fundamental sales tax reform embodied in the states' Streamlined Sales Tax Project. Finally, the revision reflects the latest U.S. Supreme Court cases of general significance.