Hayes R. Holderness
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Profile
Hayes Holderness is an expert in the field of state and local taxation. His scholarship, which primarily focuses on the political, historical, and constitutional forces that shape state and local tax systems, has been published in the University of Chicago Law Review, the Southern California Law Review, the Washington Law Review, the Virginia Tax Review, and Professor Richard D. Pomp’s leading casebook, State and Local Taxation. He is also consistent contributor to outlets such as State Tax Notes and TaxProf Blog. Prior to joining academia, Professor Holderness practiced tax law at McDermott Will & Emery LLP in New York, New York. He also served as a Tax Policy Fellow for the United States Congress’ Joint Committee on Taxation, where he assisted in the drafting and analysis of proposed federal tax legislation.Expand All
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Presentations
Presenter, "Insights into the MTC," Uniformity Committee Meeting, Multistate Tax Commission (April 2025)
Presenter, "A Survey of State Taxation of Interstate Commerce," Attorney Training Session, Multistate Tax Commission (April 2025)
Presenter, "Multistate Tax Customs," Tax Policy Colloquium, UC Law San Francisco (March 2025)
Panelist, "Constitutional Issues in Property Taxation," National Conference of State Tax Judges 44th Annual Meeting, Lincoln Institute of Land Policy (October 2024)
Panelist, "Unfair Apportionment: Can the External Consistency Rule Help?," 2024 Fall Tax Meeting, American Bar Association (September 2024)
"Equal Protection, Uniformity, and Due Process in Property Tax Appeals: The Life Cycle of a Constitutional Challenge," 2024 ABA/IPT Advanced Tax Seminars, ABA/IPT (March 2024)
"The Erosion of State Tax Consensus in (Quad) Graphics," UCLA Tax Policy and Public Finance Colloquium, UCLA School of Law (March 2024)
Presenter, "Sales Versus Use Tax – Distinction Without a Difference?," 44th Annual Meeting, National Association of State Bar Tax Sections (September 2023)
"Self-Policing Through Retaliatory Taxation ," The Tax Lawyer’s 2023 State and Local Tax Symposium, “Projecting the Future of SALT”,, Northwestern Pritzker School of Law (June 2023)
"Individual Home-Work Assignments for State Taxes," Junior Tax Scholars Workshop, University of Illinois College of Law (June 2022)
"Taxing Remote Income under a Forgiving Constitution," Faculty Colloquium, Northeastern University School of Law (February 2022)
"Taxing Remote Income under A Forgiving Constitution," Faculty Colloquium, Wake Forest University School of Law (February 2022)
Presenter, "Noncomparative Interstate Tax Discrimination," Junior Tax Scholars Workshop, University of San Diego School of Law (June 2021)
Presenter, "Insidious Regulatory Taxes," New Voices in Taxation, AALS 2021 Annual Meeting, Association of American Law Schools (January 2021)
Presenter, "Hate the Sin, Tax the Sinner," Junior Tax Scholars Workshop, University of Utah S.J. Quinney College of Law (October 2020)
"The Tax System and Social Policy," ABA Webinar, American Bar Association (October 2020)
"Cracking Judicial Deference for Regulatory Taxes," SEALS New Scholars Workshop, Southeastern Association of Law Schools (August 2020)
"State Tax Effects of Federal Tax Reform," Texas Society of CPAs Annual Summit, Texas Society of CPAs (August 2020)
Panelist, "Indirect Effects of Wayfair," National Association of State Bar Tax Sections 40th Annual Meeting, National Association of State Bar Tax Sections (October 2019)
Presenter, "Legislative Evasion through Tax," Junior Tax Scholars Conference, University of Richmond School of Law (June 2019)
Presenter, "Legislative Evasion through Tax," Junior Faculty Forum, University of Richmond School of Law (May 2019)
Presenter, "The State of State Tax Planning," ABA Tax Section Meeting, ABA Tax Section (May 2019)
Presenter, "Navigating 21st Century Tax Jurisdiction," Faculty Colloquium, Temple Law School (March 2019)
Presentations Prior to 2019
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Bar Admissions
New York Bar
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Professional Experience
Visiting Researcher (2024 - present)
Multistate Tax Commission, Washington, DCProfessor of Law (2023 - present)
University of Richmond School of Law, Richmond, VAAssociate Professor of Law (2020 - 2023)
University of Richmond School of Law, Richmond, VAAssistant Professor of Law (2017 - 2020)
University of Richmond School of Law, Richmond, VAVisiting Assistant Professor of Law (2015 - 2017)
University of Illinois College of LawTax Associate (2012 - 2015)
McDermott Will & Emery LLP, New York, NYTax Policy Fellow (2011 - 2011)
Joint Committee on Taxation, United States Congress, Washington, DC
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Presentations
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Publications
Journal Articles
Self-Policing Through Retaliatory Taxation, 77 The Tax Lawyer 715 (2024) (invited symposium).
Individual Home-Work Assignments for State Taxes, 98 Washington Law Review 53 (2023).
Crack Taxes and the Dangers of Insidious Regulatory Taxes, 95 Southern California Law Review 483 (2022).
Changing Lanes: Tax Relief for Commuters, 40 Virginia Tax Review 453 (2021).
Navigating 21st Century Tax Jurisdiction, 79 Maryland Law Review 1 (2019).
Questioning Quill, 37 Virginia Tax Review 313 (2018).
The Case for Preempting SALT Cap Workarounds, 89 State Tax Notes 737 (2018).
The Unexpected Role of Tax Salience in State Competition for Businesses, 84 University of Chicago Law Review 1091 (2017).
Taking Tax Due Process Seriously: The Give and Take of State Taxation, 20 Florida Tax Review 371 (2017).
Taxing Privacy, 21 Georgetown Journal on Poverty Law and Policy 1 (2013).
Note: Price Includes Tax: Protecting Consumers from Tax-Exclusive Pricing, 66 New York University Annual Survey of American Law 783 (2011).
Book ChaptersRevenue Departments' Cloudy Minds Lead to Wrong Answers (Revised), in State and Local Taxation (Richard Pomp, ed.) (2019) (originally in New York University Institute on State and Local Taxation, Matthew Bender & Co., 2013).
Report on State and Local Taxes Implications of the Federal Tax Cuts and Jobs Act of 2017, in American Bar Association Tax Section State and Local Tax Committee (2018).
Blog PostsHolderness Reviews Bearer-Friend, Glogower, Jurow Kleiman, & Wallace's Taxation And Law And Political Economy, TaxProf Blog (July 2021).
Holderness Reviews Monroe's Improvisation And Forgotten Taxpayers In Partnership Tax, TaxProf Blog (May 2021).
Holderness Reviews Saito's Tax Coordination, TaxProf Blog (March 2021).
Holderness Reviews Pareja's The Role Of Congressional Procedure In Severability Doctrine, TaxProf Blog (January 2021).
Holderness Reviews Choi's How Does Chevron Shape Agency Rulemaking? An Empirical Study, TaxProf Blog (November 2020).
Holderness Reviews Walker's Tax Complexity And Technology, TaxProf Blog (September 2020).
Holderness Reviews Layser, De Barbieri, Greenlee, Kaye, & Saito's Mitigating Housing Instability During a Pandemic, TaxProf Blog (July 2020).
Holderness Reviews Alm, Beebe, Kirsch, Marian, & Soled's New Technologies and the Evolution of Tax Compliance, TaxProf Blog (May 2020).
Holderness Reviews Mason's What the CJEU’s Hungarian Cases Mean for Digital Taxes, TaxProf Blog (April 2020).
Holderness Reviews Brunson's Donor-Advised Funds And The Deferral of Charity, TaxProf Blog (February 2020).
Holderness Reviews Flanagan's Reframing Taxigration, TaxProf Blog (December 2019).
Holderness Reviews Viswanathan's Tax: A Unified Theory of Tax Progressivity, TaxProf Blog (October 2019).
Holderness Reviews Drumbl's Tax Attorneys As Defenders Of Taxpayer Rights, TaxProf Blog (September 2019).
Holderness Reviews Crawford's Magical Thinking And Trusts, TaxProf Blog (July 2019).
Holderness Reviews Abreu & Greenstein's Tax: Different, Not Exceptional, TaxProf Blog (May 2019).
Holderness Reviews Afield's Social Justice And The Low-Income Taxpayer, TaxProf Blog (April 2019).
Holderness Reviews Glogower's A Constitutional Wealth Tax, TaxProf Blog (February 2019).
Holderness Reviews Azam & Mazur's Cloudy With A Chance Of Taxation, TaxProf Blog (December 2018).
Holderness Reviews Kahn's GoTaxMe - Crowdfunding and Gifts, TaxProf Blog (November 2018).
Holderness Reviews Zelinsky's Dormant Commerce Clause Lessons From Wayfair and Wynne, TaxProf Blog (September 2018).
South Dakota v. Wayfair - The more things change, TaxProf Blog (June 2018).
The Workability of Pike Balancing for Sales and Use Tax Collection Obligations, The Surly Subgroup (April 2018).
A Carrier in the Coal Mine: Anticipating a New Age for State and Local Economic Development Incentives, U. Ill. L. Rev. Blog (December 2016).
Magazines/Trade PublicationsMisconstruing Digital Advertising Taxes as Consumption Taxes, 113 Tax Notes State 7 (July 2024).
SC's Courts Have It Wrong On Amazon Marketplace Sales Tax, Law360 (April 2024).
Citrix and the Non-Legislated Rewrite of Massachusetts Law, 95 Tax Notes State 735 (with Arthur Rosen) (2020).
Wayfair's Warning for Inappropriate Tax Planning, 92 State Tax Notes 507 (with Sherfón Coles-Williams) (2019).
Congress Should Sprinkle Some SALT on the Federal Courts, 89 State Tax Notes 329 (with Arthur Rosen) (2018).
In Defense of the Physical Presence Rule, but Not for Use Tax, 87 State Tax Notes 981 (2018).
Newspaper ArticlesTrump’s decade-old audit illustrates why the IRS targets the working poor as much as the rich, The Conversation (October 2020).
Not All Candy is Candy - At Least for Tax Purposes, The Conversation (October 2019).
The Next Tax Reform: Internet Sales Tax, The Hill (January 2018).
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In the News
State & Local Tax Cases To Watch In The 2nd Half Of 2025 (Law360)
Tue., Jul. 8, 2025Amazon Case in South Carolina Pits Old Tax Laws Against New Tech (Bloomberg Tax)
Tue., May. 13, 2025A Sweet Deal? Massachusetts Moves to Tax Candy (The Boston Globe)
Fri., Jan. 31, 2025Justices' Pass On Philly Tax Muddles Income Tax Credit Rules (Law360)
Thu., Jan. 16, 2025Support for Amazon Piles Up in South Carolina Marketplace Suit (Tax Notes - Premium)
Mon., Nov. 25, 2024Amazon Backers Bolster Tax Case at South Carolina Top Court (Bloomberg Tax)
Fri., Nov. 22, 2024Amazon Wrongly Taxed Retroactively, COST Tells SC Justices (Law360)
Fri., Nov. 22, 2024Supreme Court’s Interest in Use Tax Apportionment Case Uncertain (Tax Notes - Premium)
Mon., Sep. 30, 2024South Carolina DOR Urges State High Court to Uphold Amazon Ruling (Tax Notes - Premium)
Thu., May. 30, 2024House Bill Seeks to Raise Limits on States Taxing Remote Sellers (Bloomberg Tax)
Tue., May. 28, 2024Amazon SC Sales Tax Case Could Decide Meaning Of 'Seller' (Law360)
Fri., May. 24, 2024Professor, Tax Group Back Amazon in South Carolina Sales Tax Row (Bloomberg Tax)
Tue., May. 21, 2024SC Justices Urged To Review $12.5M Amazon Tax Dispute (Law360)
Tue., May. 21, 2024Dispute Over Taxing Business Inputs Snares Va. Lawmakers (Law360)
Fri., Apr. 19, 2024Twenty years later, instability at City Hall continues to vex Richmond (Richmond Times-Dispatch)
Sun., Jan. 14, 2024Pa. Justices' Philly Tax Ruling Highlights Local Control (Law360)
Fri., Dec. 1, 2023Why George Costanza’s Favorite Candy Gets a Lower Sales Tax Rate (Bloomberg Law: Tax)
Fri., Oct. 27, 2023Stare Decisis More Flexible With Constitutional Cases, Panelist Argues (Tax Notes - Premium)
Tue., Oct. 24, 2023Uncertainty Clouds Wayfair's Impact on Other State Tax Cases (Law360)
Fri., May. 26, 20233 Takeaways For State Tax Pros From Justices' Pork Ruling (Law360)
Mon., May. 15, 2023How does the tax code influence what we do with our money? (Marketplace)
Fri., Apr. 14, 2023Is Donald Trump’s tax avoidance ethical or honorable? 4 essential reads (The Conversation)
Wed., Dec. 21, 2022NC Justices' Sales Tax Decision Shows Wayfair Preeminent (Law360)
Tue., Dec. 20, 2022Single-Sales-Factor Apportionment: A Look at Moorman in the 21st Century (Tax Notes - Premium)
Mon., Nov. 28, 2022Md. Will Appeal Adverse Digital Ad Tax Ruling, Senate Prez Says (Law360)
Tue., Oct. 18, 2022Calif. Pork Law Fight May Guide Post-Wayfair Tax Challenges (Law360)
Fri., Oct. 14, 2022NC Justices Could Chip Away At Sales, Use Tax Distinction (Law360)
Fri., May. 27, 2022Transactional Nexus: The Quiet Sister Finally Speaks (Tax Notes - Premium)
Mon., May. 23, 2022Justices' Pass On Billboard Cases May Help Md. Digital Tax (Law360)
Fri., May. 13, 2022Va. Justices Could Settle When Tax Laws Are Too Vague (Law360)
Mon., Mar. 14, 2022Justice Breyer On State Tax: Key Moments To Know (Law360)
Fri., Jan. 28, 2022La. Online Sales Tax Lawsuit Puts Other States On Notice (Law360)
Tue., Nov. 16, 20213 Big Questions After High Court Punts In Remote Worker Row (Law360)
Thu., Jul. 1, 2021ARPA Draws Courts Into Battle Over 'Strings Attached' Funds (Law360)
Fri., Apr. 2, 2021Trump's Seven Springs Property Could Be Subject to SALT Cap (Tax Notes - Premium)
Tue., Sep. 29, 2020Equal Protection and the Railroad Revitalization and Reform Act (Tax Notes - Premium)
Mon., Aug. 3, 2020NY Bill Seeks Tax Up To 10% On Targeted Digital Ads (Law360 - Premium)
Mon., Mar. 16, 2020States Face Uphill Battle In Attempts To Tax Digital Ads (Law360)
Tue., Feb. 11, 2020State court action (Politico)
Fri., Jan. 31, 2020Final SALT Rules Could Save Scholarship Fund, Parents Tell IRS (Bloomberg Law: Tax)
Tue., Jan. 7, 2020States Face Uphill Battle to Ditch the SALT Cap in 2020 (Bloomberg Law: Tax)
Thu., Dec. 26, 2019DoorDash and Uber Eats aren't collecting sales tax on delivery fees in some states. That could be a problem. (Vox)
Wed., Nov. 20, 2019Not All Candy is Created Equal -- At Least for Tax Purposes (TIME)
Thu., Oct. 31, 2019States Turning To Economic Nexus To Extend Biz Tax Reach (Law360)
Fri., Oct. 11, 2019Top 5 State & Local Tax Cases Of 2019: Midyear Report (Law360)
Wed., Jul. 3, 2019SALT Battle Lines to Watch With IRS Rules Nearing (Bloomberg Law)
Tue., Jun. 4, 2019Colorado Supreme Court Rules for Taxpayers in Water's-Edge Cases (Tax Notes)
Wed., May. 29, 2019Sovereignty Ruling Emboldens States To Push Taxing Bounds (Law360)
Tue., May. 14, 2019Supreme Court Again Overturns Precedent in Ruling for States (Tax Notes)
Tue., May. 14, 2019Ill. Bill Would Deny Tax Credit To Jussie Smollett Employers (Law360)
Wed., Mar. 27, 2019Poor Richmonders Would Be Hit Hardest By Cigarette Tax, Experts Say (WCVE)
Thu., Mar. 14, 2019Justices Raise Bar On State Tax Discrimination In W.Va. Case (Law360)
Thu., Feb. 21, 2019Justices' lean toward states' rights boosts taxing powers (Law360)
Wed., Nov. 21, 2018MTC plans white paper, no post-Wayfair model, panelist says (Law360)
Fri., Oct. 26, 2018Mega Millions winner faces massive tax bill (Bloomberg BNA)
Wed., Oct. 24, 2018IRS notice on SALT workarounds causes more confusion (Law360)
Thu., Sep. 6, 2018Kavanaugh not a Kennedy: Supreme Court nominee scarce on tax (Bloomberg BNA)
Wed., Sep. 5, 2018State will push marketplace tax collection duties, experts predict (Tax Notes)
Thu., Jul. 26, 20184 constitutional questions to ponder in a post-Quill world (Law360)
Fri., Jun. 29, 2018Etsy's reset (and its discontents)
Wed., Jun. 27, 2018Did the Supreme Court just save brick and mortar retail? (Points and Figures)
Fri., Jun. 22, 2018Did the Supreme Court just save retail? (Globe St.)
Fri., Jun. 22, 2018Etsy sellers confront unknowns after Supreme Court ruling (CNN)
Fri., Jun. 22, 2018State sales tax collections finally move into the internet age (Route Fifty)
Thu., Jun. 21, 2018Supreme Court widens reach of sales tax for online retailers (The New York Times)
Thu., Jun. 21, 2018Will you have to pay sales taxes on your online purchases? (Kiplinger Alerts)
Wed., May. 2, 2018The online sales tax debate has its day in the US Supreme Court (Digital Commerce 360)
Tue., Apr. 17, 2018High court arguments in Wayfair may reshape internet sales (Law360)
Mon., Apr. 16, 2018Supreme Court prepares to reconsiders limits on state, local tax authority (Route Fifty)
Mon., Apr. 16, 2018Today's must-reads for entrepreneurs: Would Harold and Kumar eat an 'impossible slider'? (Forbes)
Mon., Apr. 16, 2018Supreme Court considers whether states should have power to tax all online sales (The Washington Post)
Sun., Apr. 15, 2018E-sellers' bid to keep Quill ignores case law, SD says (Law360)
Mon., Apr. 9, 2018US asks to argue for internet state tax before high court (Law360)
Tue., Mar. 20, 2018Internet sales taxes are just another government money grab (Hot Air)
Sun., Mar. 18, 2018US' position that Quill isn't important raises eyebrows (Law360)
Thu., Mar. 8, 2018High court signals interest in hearing 2nd state tax case (Law360)
Fri., Jan. 19, 2018Justices likely to set new tax standard for remote vendors (Law360)
Mon., Jan. 15, 2018The Amazon deal, according to an expert (The States)
Tue., Oct. 3, 2017Navigating sales taxes in online markets (The Regulatory Review)
Wed., Sep. 20, 2017Law Keeps Pennsylvania from Collecting Sales Tax from Many Online Retailers (The Morning Call)
Sat., Jun. 24, 2017Amazon's Sales Tax Collection Deals Show Shift in Strategy, Legal Landscape (State Tax Today, premium)
Tue., Jan. 31, 2017