Nathaniel Bessey and Jamie Szal Pen Cover Article for Tax Notes State

Tax Notes State has featured an article by partners Nathaniel Bessey and Jamie Szal on the cover of the January 10, 2022, issue. In “The Local Disadvantage,” Bessey and Szal discuss the disparate approaches states and localities with highly complex local tax systems have taken in the aftermath of the Supreme Court opinion in South Dakota v. Wayfair. They highlight the contrast between states that have simplified and centralized compliance options for remote sellers and those that appear to have created different rules for in-state and out-of-state businesses.