Hayes R. Holderness

Assistant Professor of Law

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 Virginia Tax Review, the Florida 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.

Presentations

Panelistt, "The Indirect Effects of Wayfair," National Association of State Bar Tax Sections 40th Annual Meeting, National Association of State Bar Tax Sections, Washington D.C. (Oct. 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, Washington D.C. (May 2019).

Presenter, "Navigating 21st Century Tax Jurisdiction," Faculty Colloquium, Temple University Beasley School of Law, Philadelphia (March 2019).

Panelist, "SCOTUS on SALT: A Look at the Supreme Court's Recent State and Local Tax Cases," University of Richmond School of Law (Marc \h 2019).

Commentator, "Tax Limits and Public Control," Tax Policy Colloquium, Loyola Law School, Los Angeles (Nov. 2018).

Presenter, "South Dakota v. Wayfair: Its Immediate Meaning and its Future Implications," National Association of State Bar Tax Sections 39th Annual Meeting, San Francisco (Oct. 2018).

Commentator, "Optimal Tax Theory as a Theory of Distributive Justice," Colloquy Series, University of Richmond School of Law (Sept. 2018).

Presenter, "Whither Transactional Nexus?," Junior Tax Scholars Conference, University of Colorado Law School (June 2018).

Presenter, "Whither Transactional Nexus?," Mid-Atlantic Junior Faculty Forum, University of Richmond School of Law (May 2018).

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).

Presenter, "'Other' Constitutional Issues," New York University Summer Institute in Taxation State and Local Tax Program, New York (July 2017).

Bar Admissions

New York Bar

Professional Experience

Assistant Professor of Law (2017-Present)
University of Richmond School of Law

Visiting Assistant Professor of Law (2015-2017)
University of Illinois College of Law

Tax Associate (2012-2015)
McDermott Will & Emery LLP, New York, New York

Tax Policy Fellow (2011)
Joint Committee on Taxation, United States Congress, Washington, D.C.

Publications

Chapters

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).

Additional Publications

Citrix and the Non-Legislated Rewrite of Massachusetts Law, 95 St. Tax Notes 735 (w/Arthur R. Rosen) (2020).

Holderness Reviews Brunson's Donor-Advised Funds And The Deferral of Charity, TaxProf Blog (Feb. 2020).

Holderness Reviews Flanagan's Reframing Taxigration, TaxProf Blog (Dec. 2019).

Holderness Reviews Viswanathan's Tax: A Unified Theory of Tax Progressivity, TaxProf Blog (Oct. 2019).

Holderness Reviews Drumbl's Tax Attorneys As Defenders Of Taxpayer Rights, TaxProf Blog (Sept. 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).

Wayfair’s Warning for Inappropriate Tax Planning, 92 St. Tax Notes 507 (w/Sherfón Coles-Williams) (2019).

Holderness Reviews Afield's Social Justice And The Low-Income Taxpayer, TaxProf Blog (April 2019).

Holderness reviews Glogower’s Constitutional Wealth Tax, TaxProf Blog (Feb. 2019).

Congress Should Sprinkle Some SALT on the Federal Courts, 89 St. Tax Notes 329 (w/Arthur R. Rosen) (2018).

The Case for Preempting SALT Cap Workarounds, 89 St. Tax Notes 737 (2018).

Holderness reviews Azam & Mazur's Cloudy With a Chance of Taxation, TaxProf Blog (Dec. 2018).

Holderness reviews Kahn's GoTaxMe - Crowfunding and Gifts, TaxProf Blog (Nov. 2018).

Holderness reviews Zelinsky's Dormant Commerce Clause Lessons from Wayfair and Wynne, TaxProf Blog (Sept. 2018).

South Dakota v. Wayfair - The more things change, TaxProf Blog (June 2018).

The Next Tax Reform: Internet Sales Tax, The Hill (2018).

The workability of Pike balancing for sales and use tax collection obligations, The Surly Subgroup (April 2018). Excerpted in State and Local Taxation, Richard D. Pomp.

In the News

States Face Uphill Battle In Attempts To Tax Digital Ads (Law360)
Tue., Feb. 11, 2020

State court action (Politico)
Fri., Jan. 31, 2020

Final SALT Rules Could Save Scholarship Fund, Parents Tell IRS (Bloomberg Law: Tax)
Tue., Jan. 7, 2020

States Face Uphill Battle to Ditch the SALT Cap in 2020 (Bloomberg Law: Tax)
Thu., Dec. 26, 2019

DoorDash and Uber Eats aren't collecting sales tax on delivery fees in some states. That could be a problem. (Vox)
Wed., Nov. 20, 2019

Not All Candy is Created Equal -- At Least for Tax Purposes (TIME)
Thu., Oct. 31, 2019

States Turning To Economic Nexus To Extend Biz Tax Reach (Law360)
Fri., Oct. 11, 2019

Top 5 State & Local Tax Cases Of 2019: Midyear Report (Law360)
Wed., Jul. 3, 2019

SALT Battle Lines to Watch With IRS Rules Nearing (Bloomberg Law)
Tue., Jun. 4, 2019

Colorado Supreme Court Rules for Taxpayers in Water's-Edge Cases (Tax Notes)
Wed., May. 29, 2019

Sovereignty Ruling Emboldens States To Push Taxing Bounds (Law360)
Tue., May. 14, 2019

Supreme Court Again Overturns Precedent in Ruling for States (Tax Notes)
Tue., May. 14, 2019

Poor Richmonders Would Be Hit Hardest By Cigarette Tax, Experts Say (WCVE)
Thu., Mar. 14, 2019

Ill. Bill Would Deny Tax Credit To Jussie Smollett Employers (Law360)
Wed., Mar. 27, 2019

Justices Raise Bar On State Tax Discrimination In W.Va. Case (Law360)
Thu., Feb. 21, 2019

Justices' lean toward states' rights boosts taxing powers (Law360)
Wed., Nov. 21, 2018

MTC plans white paper, no post-Wayfair model, panelist says (Law360)
Fri., Oct. 26, 2018

Mega Millions winner faces massive tax bill (Bloomberg BNA)
Wed., Oct. 24, 2018

IRS notice on SALT workarounds causes more confusion (Law360)
Thu., Sep. 6, 2018

Kavanaugh not a Kennedy: Supreme Court nominee scarce on tax (Bloomberg BNA)
Wed., Sep. 5, 2018

State will push marketplace tax collection duties, experts predict (Tax Notes)
Thu., Jul. 26, 2018

4 constitutional questions to ponder in a post-Quill world (Law360)
Fri., Jun. 29, 2018

Etsy's reset (and its discontents) (PYMNTS.com)
Wed., Jun. 27, 2018

Did the Supreme Court just save retail? (Globe St.)
Fri., Jun. 22, 2018

Did the Supreme Court just save brick and mortar retail? (Points and Figures)
Fri., Jun. 22, 2018

Etsy sellers confront unknowns after Supreme Court ruling (CNN)
Fri., Jun. 22, 2018

State sales tax collections finally move into the internet age (Route Fifty)
Thu., Jun. 21, 2018

Supreme Court widens reach of sales tax for online retailers (The New York Times)
Thu., Jun. 21, 2018

Will you have to pay sales taxes on your online purchases? (Kiplinger Alerts)
Wed., May. 2, 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

Education

LL.M., New York University School of Law 2012
Taxation

J.D., New York University School of Law 2011

B.A., University of North Carolina

Contact Information

Room 250, Law School
(804) 662-3071
(Mobile)
(804) 289-8992 (Fax)

Areas of Expertise

Tax Law
State and Local Taxation