ANNETTE NELLEN, CPA, CGMA, ESQ., is a professor in and director of San Jose State University's graduate tax program (MST), teaching courses in tax research, accounting methods, property transactions, employment tax, state taxation, ethics, and tax policy. Annette is the chair of the AICPA Tax Executive Committee and a member of the AICPA Tax Reform Task Force. She has testified on tax reform topics before California and federal legislative committees and tax reform commissions. Prior to joining SJSU, she was with Ernst & Young and the IRS. She maintains the 21st Century Taxation website and blog at www.21stcenturytaxation.com
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Posts by Annette Nellen
Sales Tax Policy - Tales & Trends Posts by Annette Nellen
- With Sales Tax Software, Are Sales Tax Discounts Still Appropriate?
- Idaho Keeps Sales Tax On Groceries
- Sales Tax Policy Outlook for 2017
- Would Broader Sales Tax Base Deliver Simplification - and Savings?
- Trailing Nexus - When Does It End?
- Sales Tax As Penalty?
- Tax on Short-Term Rentals – Taxing on Landlords & Municipalities
- Multi-State Tax Report: 50 Years Later and Sales Tax Debate Continues
- Should Federal Sales Tax Deduction Be Made Permanent?
- Medical Exemptions: Is Idaho's Eyeglass Exemption a Designer Dud?
- Use Tax Look-up Tables: What Is the Logic Behind the Numbers?
- Marketplace Fairness Solution? Would Europe's Destination VAT Help?
- Sales Tax and Bitcoin (or Other Virtual Currency)
- DC Sales Tax Reform: Broadening Base Demonstrates Good Tax Policy
- Back to School for Sales Tax Exemptions
- California Use Tax: Outdated Foreign Goods Exemption Should Go!
- Tax System Design: Should Big Brother Act Like Big Business?
- Do Faulty Sales Tax Rules Waste Time and Money?
- Marketplace Fairness Act Could Prompt State Tax Cuts
- Minnesota Storage Tax Has Problems
- Odd Sales Tax Exemptions: Traveler Purchases
- Should Rhode Island Repeal Sales Tax? The $887 Million Question
- Broadening the Sales Tax Base Proves Entertaining
- Marketplace Fairness: Small Seller Exception Definitional Flaws
- Can Sales Tax Exemptions Be Rationalized With 6 Policy Prerequisites?
- MN Sales Tax Proposal: Will it Broaden Base or Simply Build a "Pyramid"?
- Main Street Fairness: Different Story (& Timeline) If ND Had Won In Quill
- Back to School on Nexus: Debating the Definition of Physical Presence
- Is Mainstreet Fairness Legislation Simple Enough?
- Cloud Computing and Sales Tax - Tax Variations and Issues
- What's to Come in "Sales Tax Policy – Tales & Trends"
- Sales Tax Policy - Trends & Tales (Coming Soon!)