Research Problem 3
Some other index to find a state/local tax organization (e.g. the Committee on State Taxation). Read its current newsletter. Summarize a major article at the site. Look especially for articles on one of these topics.

• Adoption of the Streamlined sales Tax Project provisions at the Federal level or by your home state

• Legislation applying a physical-presence test as the exclusive definition of nexus at the Federal level of your states income or sales/use tax.

• Application of gross receipts taxes on S corporation partnerships, and LLCs by your home state.

• Limitations on the taxpayer’s ability to carry back net operating losses in computing your state’s corporate taxable income.