1. State Sales Tax is a complex area due to the enormous volume of taxing jurisdictions, each with different definitions, tax rates and exemptions. Would it make more practical sense to have a Federal Sales Tax (with all associated revenues allocated to the States) and eliminate the complexity at the state level? Do you think States would be in favor of a Federal Sales Tax to replace State and Local Sales taxes?

2. In the aftermath of the Wayfair decision, some taxpayers are concerned that Physical Presence may no longer be required for Income Tax Nexus. Is this concern justified?