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SCOTUS: Colorado Notice and Reporting Challenge Not Barred by the Tax Injunction Act

The United States Supreme Court released a unanimous decision yesterday holding that the Tax Injunction Act (TIA), 28 U.S.C. § 1391, does not bar suit in federal court to enjoin the enforcement of Colorado notice and...more

All Nine Agree: U.S. Supreme Court Holds that the Tax Injunction Act Does Not Bar DMA’s Action in Federal Court

Yesterday the U.S. Supreme Court unanimously held in Direct Marketing Ass’n v. Brohl that the Tax Injunction Act (TIA) does not bar Direct Marketing Association’s federal lawsuit against Colorado.1 The TIA provides that...more

Nevada Supreme Court Upholds Fraud Verdict Against The California Franchise Tax Board

The Franchise Tax Board’s Shande - This is case that has been more than two decades in the making. It began in the 1990s when inventor Gilbert Hyatt filed a California tax return showing that he relocated from...more

Now You See It, Now You Don’t: MTC Election Disappears in Michigan?

On September 11, 2014, Michigan Governor Rick Snyder signed S.B. 156, which purports to repeal the state’s adoption of the Multistate Tax Compact (the Compact) retroactive to January 1, 2008. Mich. Pub. Acts 2014, No. 282...more

Midwest Gaming Win Reinforces Division Between Police and Taxing Powers

In United States v. Doremus, 249 U.S. 86 (1919) the Supreme Court held that a tax law “may not be declared unconstitutional, because its effect may be to accomplish another purpose as well as the raising of revenue.” That...more

Appellate Court Orders California Tax Agency to Pay Attorney Fees Based on Significant Public Benefit Obtained by Reed Smith

The California Court of Appeal held in a published decision Sept. 2 that Reed Smith secured a significant benefit for the public by bringing a case that resulted in the Court striking down portions of an unconstitutional and...more

Cook County Use Tax Update – Reed Smith Wins Appeal – Ordinance Invalid

On August 4, 2014, the First District Illinois Appellate Court affirmed a lower court decision invalidating Cook County’s Non-Titled Personal Property Use Tax (the “Use Tax”). The Appellate Court dismissed as moot the...more

United States Supreme Court to Review Ruling in Direct Marketing

On July 1, 2014, the United States Supreme Court agreed to review the 10th Circuit Court of Appeals decision in Direct Marketing Association v. Brohl. The Court of Appeals held that federal courts lack jurisdiction under the...more

What Happens Now: The Aftermath of DOMA (Defense of Marriage Act)

What Happens Now: The Aftermath of DOMA (Defense of Marriage Act) by James F. McDonough, Jr. on August 1, 2013 The United States Supreme Court recently struck down the Defense of Marriage Act (DOMA) as...more

Reed Smith Sues, Cook County Backtracks…A Bit

Reed Smith has been advised, by representatives of Cook County (the “County”), that the County will be revising the language of the County Ordinance implementing the Cook County Non-Titled Personal Property Use Tax (the “Use...more

Cook County Use Tax Litigation Update

On May 7, 2013, a complaint was filed against Cook County to enjoin the county from enforcing its newly enacted Cook County Personal Property Use Tax (“Tax”). The Cook County Circuit Court has now set a briefing schedule on...more

Sutherland SALT Shaker: April 2013 Digest

In this issue: - California Court of Appeal: No Man May Profit From His Own Wrongdoing in a Court of Justice - The (True) Object of My Affection: A Nontaxable Stock Screening Service - Alternate Universe...more

Illinois "Amazon" Law Ruled Unconstitutional

An Illinois circuit court in Performance Marketing Association, Inc. v. Hamer ruled that the Illinois "click-through" nexus statute (otherwise known as the Illinois "Amazon" law) violates the Commerce Clause of the United...more

New York Court of Appeals: No Due Process Violation Where Municipality Fails To Give Property Owners Notice of Buyback Rights in a...

On February 21, 2012, New York state’s highest court unanimously refused to extend due process protection to property owners challenging a tax lien foreclosure sale on grounds that they did not receive notice of their...more

Colorado’s Use Tax Reporting Regime Declared Unconstitutional

On March 30, 2012, the U.S. District Court for the District of Colorado permanently enjoined the enforcement of Colorado’s sales and use tax notice and reporting requirements. The Direct Marketing Association v. Roxy Huber,...more

U.S. Supreme Court Hears Oral Arguments For Constitutional Challenge of Affordable Care Act – Day One

Just over two years after President Obama signed the Patient Protection and Affordable Care Act (PPACA), yesterday the United States Supreme Court heard its first of three consecutive days of oral arguments in Department of...more

Nordstrom's Preliminary Injunction Denied – VCI 2 Is Still On

With just one week left before the end of California's second Voluntary Compliance Initiative ("VCI 2"), a trial court considered whether the VCI 2 compliance period should remain open past October 31 pending a decision on...more

Be Ready to Pounce on a Texas Margins Tax Challenge

On July 29, 2011, Allcat Claims Services, L.P. (Allcat) and one of its individual partners filed a petition with the Texas Supreme Court seeking a declaratory judgment that the Texas margins tax (TMT) is unconstitutional...more

Tax Injunction Act Does Not Bar a Levy Imposed on a Single Entity

On June 20, 2011, the U.S. Court of Appeals for the Fourth Circuit ruled that the federal district court for the District of Maryland has jurisdiction to adjudicate a case involving the constitutionality and validity of a...more

Michigan Supreme Court Clears Path For Judicial Review of State Tax Commission Decisions On Property Classification

Until recently, property owners in Michigan who disputed a local assessor’s classification of their property for tax purposes were not permitted to seek judicial review of the State Tax Commission’s decision. However, in...more

The Latest Developments in Allegheny County's Anticipated 2012 Countywide Re-Assessment: County Council Asks the Pennsylvania...

On December 10, 2009, Allegheny County Court of Common Pleas Judge R. Stanton Wettick, Jr. entered an order requiring Allegheny County to conduct a countywide re-assessment for use in 2012, and establishing a schedule for its...more

Va Supreme Court Opinions Affecting Local Government Law: March 4, 2011

The Virginia Supreme Court handed down several opinions impacting the practice of Virginia Local Government Law today. These summaries are pulled from the Virginia Supreme Court website. They include: 092158 Ford Motor...more

Illinois Supreme Court Sets Civil Argument Schedule for March

This afternoon, the Illinois Supreme Court published its Call of the Docket [pdf] for the March term, and the Court will hear oral argument in six civil cases. The cases, with the issue or issues presented in each,...more

Analysis: Federal Court Suspends Colorado Use Tax Reporting Requirements; Neutral Forum Reinvigorates Quill

A federal district court recently granted a motion for preliminary injunction filed by The Direct Marketing Association, thereby enjoining the Colorado Department of Revenue from enforcing its sales and use tax notification...more

Federal Court Grants Preliminary Injunction Against Colorado’s Reporting Regime

On January 26, 2011, a U.S. District Court granted the Direct Marketing Association’s (DMA) motion for a preliminary injunction preventing the state of Colorado from enforcing its recently enacted sales tax notice and...more

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