Index to Volume 14 ARTICLES California Precedent: Research and Development Contracts Held Nontaxable—Thais Lerner, vol. 14, no. 1, p. 77 Declaratory Judgments: For Rich and Poor Alike—John D. Christian, vol. 14, no. 3, p. 33 Direct Mail Companies—A Use Tax Controversy—Todd Feldbruegge, vol. 14, no. 3, p. 81 Effect of Proposed Federal Tax Reform on State Tax Systems and State Taxpayers, The—Kimberly Galligan and James K. Smith, vol. 14, no. 4, p. 61 Environmental Tax Law: Challenge of the 90s—Margaret A. Suprak, vol. 14, no. 2, p. 35 How a Flat Tax Would Affect the States—Andre Montero, vol. 14, no. 4, p. 74 Imposition of State Sales Tax on Interstate Services—Joseph R. Guardino, vol. 14, no. 3, p. 52 Intergovernmental Tax Immunity Revisited—Joseph R. Guardino, vol. 14, no. 3, p. 57 Litigating a State or Local Tax case—Peter L. Faber, vol. 14, no. 1, p. 43 Marcus Debates—Tax Reform, University of Wisconsin-Milwaukee— Comment, vol. 14, no. 4, p. 16 Multistate Corporate Tax-Savings Strategies—Karen J. Boucher, vol. 14, no. 1, p.9 Multistate Taxation of Retirement Benefits and the Due Process Clause—Joseph R. Guardino, vol. 14, no. 1, p. 56 Personal Property Tax Primer for Manufacturers, A—Joel Weinstein, vol. 14, no. 2, p. 16 Reducing Property Taxes: Governor Thompson's Budget Proposal— Brian M. Kelly, vol. 14, no. 2, p. 59 Role of Outsourcing in the State Tax Function—Part II, The—William B. Curlee, vol. 14, no. 1, p. 1 State Tax Implications of Providing Internet Services—Jack Nutter, vol. 14, no. 2, p. 69 State Taxation of Indian Tribes and Their Members—Larry A. Cozort, vol. 14, no. 3, p. 60 Index to Volume 14 ARTICLES California Precedent: Research and Development Contracts Held Nontaxable—Thais Lerner, vol. 14, no. 1, p. 77 Declaratory Judgments: For Rich and Poor Alike—John D. Christian, vol. 14, no. 3, p. 33 Direct Mail Companies—A Use Tax Controversy—Todd Feldbruegge, vol. 14, no. 3, p. 81 Effect of Proposed Federal Tax Reform on State Tax Systems and State Taxpayers, The—Kimberly Galligan and James K. Smith, vol. 14, no. 4, p. 61 Environmental Tax Law: Challenge of the 90s—Margaret A. Suprak, vol. 14, no. 2, p. 35 How a Flat Tax Would Affect the States—Andre Montero, vol. 14, no. 4, p. 74 Imposition of State Sales Tax on Interstate Services—Joseph R. Guardino, vol. 14, no. 3, p. 52 Intergovernmental Tax Immunity Revisited—Joseph R. Guardino, vol. 14, no. 3, p. 57 Litigating a State or Local Tax case—Peter L. Faber, vol. 14, no. 1, p. 43 Marcus Debates—Tax Reform, University of Wisconsin-Milwaukee— Comment, vol. 14, no. 4, p. 16 Multistate Corporate Tax-Savings Strategies—Karen J. Boucher, vol. 14, no. 1, p.9 Multistate Taxation of Retirement Benefits and the Due Process Clause—Joseph R. Guardino, vol. 14, no. 1, p. 56 Personal Property Tax Primer for Manufacturers, A—Joel Weinstein, vol. 14, no. 2, p. 16 Reducing Property Taxes: Governor Thompson's Budget Proposal— Brian M. Kelly, vol. 14, no. 2, p. 59 Role of Outsourcing in the State Tax Function—Part II, The—William B. Curlee, vol. 14, no. 1, p. 1 State Tax Implications of Providing Internet Services—Jack Nutter, vol. 14, no. 2, p. 69 State Taxation of Indian Tribes and Their Members—Larry A. Cozort, vol. 14, no. 3, p. 60 INDEX TO VOLUME 14 / 87 State Taxation of Multistate, Worldwide, and Business Income—Joseph R. Guardino, vol. 14, no. 1, p. 67 State Taxation of Nonresident Pension Income—Frederic Fernandez and Ray Naughtin, vol. 14, no. 3, p. 1 State Taxation of Nonresident Pensions—Loretta Mlekoday, vol. 14, no. 3, p. 15 State Wealth Transfer Taxes—Caroline Kern Craig, vol. 14, no. 2, p. 1 Statistical Sampling in Sales and Use Tax Audits—Brien P. Batley, vol. 14, no. 2, p. 76 To Tax or Not to Tax: Sales Tax on Services—Laura A. Kreuzer, vol. 14, no. 3, p. 44 Viability of the Federal Tax Immunity Doctrine—Joseph R. Guardino, vol. 14, no. 1, p. 61 Wisconsin's 1995-97 State Budget: A New School Funding Initiative Changes the Fiscal Landscape—Todd A. Berry, vol. 14, no. 3, p. 22 Wisconsin's Search for $1.2 Billion—Pam Tarasewicz, vol. 14, no. 2, 32 AUTHORS Batley, Brien P.—Statistical Sampling in Sales and Use Tax Audits, vol. 14, no. 2, p. 76 Berry, Todd A.—Wisconsin's 1995-97 State Budget: A New School Funding Initiative Changes the Fiscal Landscape, vol. 14, no. 3, p. 22 Boucher, Karen J.—Miultistate Corporate Tax-Savings Strategies, vol. 14, no. 1, p.9 Bucks, Dan R.—Federal Tax Restructuring, vol. 14, no. 4, p. 1 Christian, John D.—Declaratory Judgments: For Rich and Poor Alike, vol. 14, no. 3, p. 33 Comment—Marcus Debates—Tax Reform, University of Wisconsin- Milwaukee, vol. 14, no. 4, p. 16 Cozort, Larry A.—State Taxation of Indian Tribes and Their Members, vol. 14, no. 3, p. 60 Craig, Caroline Kern—State Wealth Transfer Taxes, vol. 14, no. 2, p. 1 Curlee, William B.—The Role of Outsourcing in the State Tax Function—Part II, vol. 14, no. 1, p. 1 Faber, Peter L.—Litigating a State or Local Tax case, vol. 14, no. 1, p. 43 Feldbruegge, Todd—Direct Mail Companies—A Use Tax Controversy, vol. 14, no. 3, p. 81 88 / JOURNAL OF STATE TAXATION Fernandez, Frederic and Ray Naughtin—State Taxation of Nonresident Pension Income, vol. 14, no. 3, p. 1 Guardino,. Joseph R.—Imposition of State Sales Tax on Interstate Services, vol. 14, no. 3, p. 52 Guardino, Joseph R.—Intergovernmental Tax Immunity Revisited, vol. 14, no. 3, p. 57 Guardino, Joseph R.—Miultistate Taxation of Retirement Benefits and the Due Process Clause, vol. 14, no. 1, p. 56 Guardino, Joseph R.—State Taxation of Multistate, Worldwide, and Business Income, vol. 14, no. 1, p. 67 Guardino, Joseph R.—Viability of the Federal Tax Immunity Doctrine, vol. 14, no. 1, p. 61 Kelly, Brian M.—Reducing Property Taxes: Governor Thompson's Budget Proposal, vol. 14, no. 2, p. 59 Key, Kimberly Galligan and James K. Smith—The Effect of Proposed Federal Tax Reform on State Tax Systems and State Taxpayers, vol. 14, no. 4, p. 61 Kozub, Robert M.—Alaska Enacts new Incentives for Mineral and Coal Mining [Current Tax Developments], vol. 14, no. 2, p. 89 Kozub, Robert M.—Application of the Florida Rental Car Surcharge [Current Tax Developments] vol. 14, no. 4, p. 85 Kozub, Robert M.—Current Tax Developments in California and New Jersey [Tax Trends], vol. 14, no. 1, p. 86 Kozub, Robert M.—Florida Issues Advisement on Sales Tax on Computer Sales [Current Tax Developments] vol. 14, no. 4, p. 84 Kozub, Robert M.—Illinois Manufacturer's Credit Report (Current Tax Developments] vol. 14, no. 4, p. 84 Kozub, Robert M.—Los Angeles City Business Taxes on Manufacturers Held Unconstitutional [Current Tax Developments], vol. 14, no. 3, p. 92 Kozub, Robert M.—Maine Addresses “Finnegan” Throwback Sales Issue [Current Tax Developments], vol. 14, no. 3, p. 93 Kozub, Robert M.—New Hampshire Restores Hospital Tax Exemption [Current Tax Developments], vol. 14, no. 2, p. 89 Kozub, Robert M.—New Jersey Clarifies Statute of Limitations (Current Tax Developments] vol. 14, no. 4, p. 82 Kozub, Robert M.—New Jersey Proposes Changes in its Apportionment Formula [Current Tax Developments], vol. 14, no. 2, p. 90 Kozub, Robert M.—North Carolina Creates a Business Court [Current Tax Developments] vol. 14, no. 4, p. 82 INDEX TO VOLUME 14 / 89 Kozub, Robert Mi—Rhode Island Required to Reimburse for Taxes Paid on Unconstitutional Tax [Current Tax Developments], vol. 14, no. 2, p. 89 Kozub, Robert M.—U.S. Supreme Court Denies Review of a Municipal Gross Revenue Tax on an Electric Cooperative [Current Tax Developments], vol. 14, no. 2, p. 88 Kreuzer, Laura A.—To Tax or Not to Tax: Sales Tax on Services, vol. 14, no. 3, p. 44 Lerner, Thais—California Precedent: Research and Development Contracts Held Nontaxable, vol. 14, no. 1, p. 77 Mlekoday, Loretta—State Taxation of Nonresident Pensions, vol. 14, no. 3, p. 15 Montero, Andre—How a Flat Tax Would Affect the States, vol. 14, no. 4, p. 74 Naughtin, Ray and Frederic Fernandez—State Taxation of Nonresident Pension Income, vol. 14, no. 3, p. 1 Nutter, Jack—State Tax Implications of Providing Internet Services, vol. 14, no. 2, p. 69 Rowe III, William B.—State and Local Tax Burden Moderates on the Surface [Tax Talk], vol. 14, no. 1, p. 88 Smith, James K. and Kimberly Galligan Key—The Effect of Proposed Federal Tax Reform on State Tax Systems and State Taxpayers, vol. 14, no. 4, p. 61 Suprak, Margaret A.—Environmental Tax Law: Challenge of the 90s, vol. 14, no. 2, p. 35 Tarasewicz, Pam—Wisconsin's Search for $1.2 Billion, vol. 14, no. 2, p. 52 Weinberg, Debra E.—Sales Tax in Construction Projects [Tax Trends— Industry Focus], vol. 14, no. 2, p. 85 Weinstein, Joel—A Personal Property Tax Primer for Manufacturers, vol. 14, no. 2, p. 16 DEPARTMENTS Application of the Florida Rental Car Surcharge [Current Tax Developments]—Robert M. Kozub, vol. 14, no. 4, p. 85 Alaska Enacts New Incentives for Mineral and Coal Mining [Current Tax Developments]|—Robert M. Kozub, vol. 14, no. 2, p. 89 Current Tax Developments in California and New Jersey [Tax Trends]— Robert M. Kozub, vol. 14, no. 1, p. 86 90 / JOURNAL OF STATE TAXATION Florida Issues Advisement on Sales Tax on Computer Sales [Current Tax Developments]—Robert M. Kozub, vol. 14, no. 4, p. 84 Illinois Manufacturer's Credit Report [Current Tax Developments]— Robert M. Kozub, vol. 14, no. 4, p. 84 Los Angeles City Business Taxes on Manufacturers Held Uncon- stitutional [Current Tax Developments]|—Robert M. Kozub, vol. 14, no. 3, p. 92 Maine Addresses “Finnegan” Throwback Sales Issue [Current Tax Developments]—Robert M. Kozub, vol. 14, no. 3, p. 93 New Hampshire Restores Hospital Tax Exemption [Current Tax Developments]|—Robert M. Kozub, vol. 14, no. 2, p. 89 New Jersey Clarifies Statute of Limitations [Current Tax Develop- ments]—Robert M. Kozub, vol. 14, no. 4, p. 82 New Jersey Proposes Changes in its Apportionment Formula [Current Tax Developments]|—Robert M. Kozub, vol. 14, no. 2, p. 90 North Carolina Creates a Business Court [Current Tax Developments]— Robert M. Kozub, vol. 14, no. 4, p. 82 Rhode Island Required to Reimburse for Taxes Paid on Unconstitutional Tax [Current Tax Developments ]--~—Robert M. Kozub, vol. 14, no. 2, p. 89 State and Local Tax Burden Moderates on the Surface [Tax Talk]— William B. Rowe III, vol. 14, no. 1, p. 88 Sales Tax in Construction Projects [Tax Trends—Industry Focus]— Debra E. Weinberg, vol. 14, no. 2, p. 85 U.S. Supreme Court Denies Review of a Municipal Gross Revenue Tax on an Electric Cooperative [Current Tax Developments]—Robert M. Kozub, vol. 14, no. 2, p. 88