Professor Adam Thimmesch's article, "Taxing Honesty," was accepted and published at 118 W. Va. L. Rev. 147. The article takes a critical look at the current structure and enforcement of state use taxes. The article ultimately concludes that economic, moral, and psychological considerations counsel toward substantial modifications to those taxes, including the transactions to which they apply and how they are enforced against individual taxpayers. The article can also be found here: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2573218