For the Press

Tax Analysts Announces Its New Column: A Closer Look

December 10, 2012

FALLS CHURCH, Va. – Tax Analysts, the nonprofit provider of federal, state, and international tax news and analysis, today announced the launch of a new column, A Closer Look, written by Jennifer Carr, a legal editor of State Tax Notes magazine. The biweekly column will cover a broad range of state and local taxation topics with a focus on legal and policy analysis.

Carr’s inaugural column, which appeared in last Monday’s State Tax Notes, discusses trailing nexus, a method used by some states under which businesses that cease the activities that created a connection with the state continue to have a tax obligation after those activities have ended.

Carr says, “States that use trailing nexus are skirting the boundaries of constitutionality, particularly regarding sales and use taxes, because it is difficult to reconcile the method with the bright-line physical presence standard.”

Jennifer Carr has been a legal editor at Tax Analysts since 2003, where her focus has been analysis of pending state and local tax cases. She has a bachelor’s in political science from Brigham Young University and a JD from George Washington University School of Law. An Oklahoma native, she currently resides in Washington.

State Tax Notes, a Tax Analysts publication, is a weekly magazine dedicated to current state and local taxation issues. You can view the full copy of the column here.



Media Notes: For more information or to schedule an interview with Ms. Carr, please contact Shaima Cardillo at 703-531-4852 or