On June 21, 2018, the Supreme Court rendered its long awaited decision in South Dakota v. Wayfair and overturned the Court’s 50-year old physical presence nexus standard arising from Quill Corp. v. North Dakota (1992) and...more
6/25/2018
/ Appeals ,
Commerce Clause ,
Constitutional Challenges ,
Internet Retailers ,
Interstate Commerce ,
Out-of-State Companies ,
Physical Presence Test ,
Quill ,
Reversal ,
Sales & Use Tax ,
SCOTUS ,
South Dakota v. Wayfair ,
Substantial Nexus
In a previous article, we summarized AT&T’s 16-year effort, in two separate lawsuits, to have declared unconstitutional two Mississippi income tax statutes on the alleged basis that they placed a greater tax burden on AT&T...more
11/10/2016
/ AT&T ,
Commerce Clause ,
Constitutional Challenges ,
Corporate Taxes ,
Discrimination ,
Dividends ,
Dormant Commerce Clause ,
Income Taxes ,
Interstate Commerce ,
MS Supreme Court ,
State Taxes ,
Subsidiaries