
Hayes Holderness joins Richmond Law's tax faculty from the University of Illinois College of Law, where he served as a Visiting Professor of Law. An expert in the field of state and local taxation, he is a consistent contributor to publications in the field such as State Tax Notes, and his works have appeared in the University of Chicago Law Review, the Florida Tax Review, and Professor Richard D. Pomp’s leading casebook, State and Local Taxation. 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.
Presenter, "Questioning Quill," The Ohio State University Moritz College of Law Summer Workshop Series (Aug. 2017).
Presenter, "Strategic Non-Enforcement," Big Ten Junior Scholars Conference, Indiana University Maurer School of Law (Aug. 2017).
Questioning Quill, 37 Va. Tax Rev. 313 (2018).
The Unexpected Role of Tax Salience in State Competition for Businesses, 84 U. Chi. L. Rev. 1091 (2017).
Taking Tax Due Process Seriously: The Give and Take of State Taxation, 20 Fla. Tax Rev. 371 (2017).
Taxing Privacy, 21 Geo. J. on Poverty L. & Pol’y 1 (2013).
Note, Price Includes Tax: Protecting Consumers from Tax-Exclusive Pricing, 66 N.Y.U. Ann. Surv. Am. L. 783 (2011).
Revenue Departments’ Cloudy Minds Lead to Wrong Answers (revised), in Richard D. Pomp, State and Local Taxation (8th ed. 2015), originally in New York University Institute on State and Local Taxation— 2013 (Matthew Bender & Co., Inc., pub.), at 6-1 (2013).
The workability of Pike balancing for sales and use tax collection obligations, The Surly Subgroup (April 2018).
The online sales tax debate has its day in the US Supreme Court (Digital Commerce 360)
Tue., Apr. 17, 2018
Supreme Court prepares to reconsiders limits on state, local tax authority (Route Fifty)
Mon., Apr. 16, 2018
High court arguments in Wayfair may reshape internet sales (Law360)
Mon., Apr. 16, 2018
Today's must-reads for entrepreneurs: Would Harold and Kumar eat an 'impossible slider'? (Forbes)
Mon., Apr. 16, 2018
Supreme Court considers whether states should have power to tax all online sales (The Washington Post)
Sun., Apr. 15, 2018
E-sellers' bid to keep Quill ignores case law, SD says (Law360)
Mon., Apr. 9, 2018
US asks to argue for internet state tax before high court (Law360)
Tue., Mar. 20, 2018
Internet sales taxes are just another government money grab (Hot Air)
Sun., Mar. 18, 2018
US' position that Quill isn't important raises eyebrows (Law360)
Thu., Mar. 8, 2018
High court signals interest in hearing 2nd state tax case (Law360)
Fri., Jan. 19, 2018
Justices likely to set new tax standard for remote vendors (Law360)
Mon., Jan. 15, 2018
The Amazon deal, according to an expert (The States)
Tue., Oct. 3, 2017
Navigating sales taxes in online markets (The Regulatory Review)
Wed., Sep. 20, 2017
Law Keeps Pennsylvania from Collecting Sales Tax from Many Online Retailers (The Morning Call)
Sat., Jun. 24, 2017
Amazon's Sales Tax Collection Deals Show Shift in Strategy, Legal Landscape (State Tax Today, premium)
Tue., Jan. 31, 2017
Taxation
State and Local Taxation