On February 22, 2016, the U.S. Court of Appeals for the Tenth Circuit (Tenth Circuit) issued its opinion in Direct Marketing Association v. Brohl, reversing the district court’s order granting summary judgment. The Tenth...more
2/23/2016
/ Direct Marketing Association ,
Direct Mkting Association v Brohl ,
Dormant Commerce Clause ,
Interstate Commerce ,
Permanent Injunctions ,
Quill ,
Reporting Requirements ,
Retailers ,
Reversal ,
Sales & Use Tax ,
SCOTUS ,
Undue Burden
This morning the U.S. Supreme Court ruled that Maryland’s personal income tax regime is unconstitutional. By failing to provide a full credit to its residents for taxes paid to other states, Maryland unconstitutionally...more
A divided U.S. Supreme Court ruled that Maryland’s personal income tax regime is unconstitutional. Comptroller of the Treasury v. Wynne, 575 U.S. __ (2015). The Court affirmed the Maryland Court of Appeals in a 5-4 decision...more