Christopher L. Koester

New York Administrative Law Judge Holds ITFA Preempts Taxation Of Gross Receipts From ADSL And Fiber Broadband Sales

"If You Don't Make It There, You Can't Make It Anywhere:" New York's Zero Manufacturing Rate Requires New York Property

Second Place Is Just The First Place Loser: Ohio Supreme Court Rejects State's Sourcing Of NASCAR Intangible Receipts To Ohio

Maryland Court Invalidates Maryland's First-of-Its-Kind Digital Ad Tax