Walter Hellerstein (Georgia) & John A. Swain (Arizona) have published State & Local Tax Commentary (March 2010):
Professors Hellerstein and Swain examine (1) the proper measure of receipts from intangibles for sales factor computation purposes; (2) the proper attribution of receipts from yellow page advertising for apportionment purposes; (3) a Texas case applying the sale-for-resale exemption in the context of taxable services; and (4) a recent ruling interpreting the Utah affiliate nexus statute.
