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11 St. & Loc. Tax Law. [i] (2006)

handle is hein.journals/stlotalwy11 and id is 1 raw text is: State Lm ce ARTICLES The Ohio CAT: New Breed or Endangered Species Edward J. Bernert and Andrew M. Ferris The Continuing Evolution of Gross Receipts Taxes Giles Sutton, Nicholas E. Ford, Jamie C. Yesnowitz, and Chris Hopkins Federal and State Constitutional Challenges to State Tax Amnesty Programs Brandee A. Tilman State Implementation of the SUTA Dumping Prevention Act of 2004 Charles C. Kearns Should Taxpayers Disregard States' Guidance on Electronic Transfers of Prewritten Computer Software? Ethan D. Millar Rewarding Inefficiency: Pennsylvania's Sales and Use Taxes Manufacturing Exemption in the Age of Technology Jennifer S. Berndt NOTES Covenants Not to Compete and the Problem of Taxing at the Place of Abstinence: Milhous v. Franchise Tax Board Public Enemy Number One: Business Privilege Taxes and the Court's Flawed Reasoning in Applied Tech Products Corporation v. Radnor Township Published by Section of Taxation, American Bar Association With the Assistance of Georgetown University Law Center www.abanetorg/tax/pubs/saitl J s 66 YEARS OF PUBLIC SERVICE VOL. 11, 2006