News & Analysis as of

Appeals Commerce Clause

Whitman Legal Solutions, LLC

Court Decision Doesn’t Affect Corporate Transparency Act Requirements for Most Companies and Real Estate Investors

On March 1, 2024 a United States District Court in Alabama held in National Small Business United dba National Small Business Association v. Yellen (NSBA Case) that the Corporate Transparency Act (CTA) is unconstitutional. ...more

Hinshaw & Culbertson - Insights for Insurers

The Second Circuit May Well Reconsider Reverse-Preemption of The New York Convention by the McCarran-Ferguson Act

A significant number of states prohibit or restrict the arbitration of disputes between an insurer and its policyholder and/or preclude the inclusion of arbitral provisions in insurance policies.The McCarran-Ferguson Act...more

Ervin Cohen & Jessup LLP

Ninth Circuit Panel Upholds Foie Gras Ban in 2-1 Panel Decision

On May 6, 2022, a panel of three judges in the Court of Appeals for the Ninth Circuit considered a challenge to California’s ban on foie gras. The law has been heavily litigated for nine years, including three sets of appeals...more

Whitman Legal Solutions, LLC

“Vexations” and Uncertainty in Workplace COVID-19 Vaccine Mandates

Regardless of one’s politics or position on COVID-19 vaccine mandates, “Vexatious” is a word that also can be used to describe the situation with OSHA’s COVID-19 Vaccination and Testing Emergency Temporary Standard (ETS)....more

Eversheds Sutherland (US) LLP

SCOTUS denies certiorari in New York opioid stewardship payment challenge

On October 4, 2021, the United States Supreme Court denied certiorari in an appeal from a decision of the Second Circuit which held that New York’s opioid stewardship payment, required as part of the New York Opioid...more

Bradley Arant Boult Cummings LLP

Although the COVID-19 Pandemic Persists, So Does the Constitution

Landlords in the state of Texas won a battle over their ability to conduct residential evictions when a federal court struck down the Centers for Disease Control’s (CDC) broad eviction moratorium last Thursday. On February...more

McDermott Will & Emery

Examining Lebamoff Enterprises v. Whitmer

McDermott Will & Emery on

The US Court of Appeals for the Sixth Circuit’s recent decision in Lebamoff Enterprises v. Whitmer upheld Michigan laws permitting direct-to-consumer shipping by in-state alcohol beverage retailers but prohibiting such...more

Spilman Thomas & Battle, PLLC

Unprecedented: COVID-19 Litigation Trends, Issue 7

This seventh edition of Unprecedented, our weekly update on COVID-19-related litigation, sees a continuation of the trend we identified last week: shutdown challenges, workers' compensation claims, and wrongful death lawsuits...more

Nossaman LLP

Rhode Island Driving for a Different Outcome in Federal Truck Toll Lawsuit

Nossaman LLP on

Rhode Island is trying to put the brakes on a federal lawsuit brought by the trucking industry that could steer the state’s truck toll system into a ditch.  The outcome could create speed bumps for transportation agencies...more

(ACOEL) | American College of Environmental...

In re PennEast Pipeline Company: A New Twist in the Pipeline or Established Constitutional Law?

Adding another chapter to the legal controversies that continue to rage over the siting of new gas pipelines, on September 10, 2019 the Third Circuit upheld the State of New Jersey’s sovereign immunity objection to the...more

Morgan Lewis

Pennsylvania Administratively Sets Bright-Line Economic Nexus Threshold for Corporate Net Income Tax

Morgan Lewis on

The Pennsylvania Department of Revenue issued a bulletin announcing its view that the US Supreme Court’s sales and use tax decision in Wayfair v. South Dakota applies equally to corporate net income tax and authorizes the...more

Dorsey & Whitney LLP

The Supreme Court - June 26, 2019

Dorsey & Whitney LLP on

The Supreme Court of the United States issued three decisions this morning: Tennessee Wine and Spirits Retailers Assn. v. Thomas, No. 18-96: The State of Tennessee has a number of laws imposing durational-residency...more

Verrill

Pipeline Appeals Grant of Summary Judgment to South Portland Regarding Its Ban on Marine Loading of Crude Oil

Verrill on

Judge Woodcock of the U.S. District Court in Portland, finding that the South Portland’s Clear Skies Ordinance (the Ordinance) was neither a “preempted pipeline facility safety standard or a discriminatory ordinance enacted...more

Womble Bond Dickinson

U.S. and Foreign Businesses: You are Now “Virtually” Certain to Have Multistate Tax Obligations

Womble Bond Dickinson on

Executive Summary - After Wayfair, unless Congress intervenes: The physical presence sales tax taxability standard is now gone - at least under circumstances like those presented by South Dakota’s situation. Income...more

Pierce Atwood LLP

Maine Issues Guidance For Remote Sellers

Pierce Atwood LLP on

Maine Revenue Services issued guidance, August 8, 2018, regarding remote sellers’ sales tax collection obligations in light of the Supreme Court’s June 21, 2018 decision in South Dakota v. Wayfair, Inc....more

Mitchell, Williams, Selig, Gates & Woodyard,...

South Dakota v. Wayfair: The Physical Presence Rule - Outdated and Overturned

Just about every State in the U.S. imposes a “sales tax” on the retail sale of goods and services in their State. That sales tax is required to be collected and remitted by the seller of the goods or services; however, if the...more

Fox Rothschild LLP

U.S. Supreme Court Removes Tax Advantage For Online Retailers

Fox Rothschild LLP on

In its 5-4 decision in South Dakota v. Wayfair, the U.S. Supreme Court gave states the authority to require online retailers to collect state sales taxes even if the retailer has no physical presence in a state. The decision...more

Morrison & Foerster LLP

State + Local Tax Insights: Special Edition 2018

Stand Your Ground! Substantial Nexus Lives After Wayfair - The U.S. Supreme Court decided in South Dakota v. Wayfair, Inc. that the U.S. Constitution does not require a physical presence in a taxing state in order for...more

McDermott Will & Emery

House Judiciary Committee to Consider Wayfair Decision Impact

McDermott Will & Emery on

The US House Committee on the Judiciary has scheduled a hearing for Tuesday, July 24 at 10:00 am EDT in 2141 Rayburn House Office Building. According to a press release circulated July 19, the topic of the hearing will be...more

Dickinson Wright

Supreme Court’s South Dakota v. Wayfair, Upends State Limitations on Taxing of Online Businesses

Dickinson Wright on

In a sign of how far e-commerce has changed in just a little over two decades, on June 21, 2018, the U.S. Supreme Court overturned its 1992 decision of Quill v. North Dakota (504 U.S. 298). The implications of this...more

Alston & Bird

INSIGHT: ‘Wayfair’: What Are the Practical Retroactivity Concerns?

Alston & Bird on

What is the practical risk that states would take in applying Wayfair retroactively? And should taxpayers rush to limit exposure for historical periods by entering into voluntary disclosure agreements with states that might...more

Kramer Levin Naftalis & Frankel LLP

South Dakota v. Wayfair and the End of Quill: Sales Tax Collection in a Digital Age

In a decision dated June 21 – South Dakota v. Wayfair – the Supreme Court held that no “physical presence” is required for a state to impose sales tax collection obligations on out-of-state vendors....more

Bowditch & Dewey

Massachusetts Lawyers Weekly publishes "'Wayfair': For small online retailers, future uncertain"

Bowditch & Dewey on

On June 21, the U.S. Supreme Court upended the online retail industry, giving states the power to force online retailers to collect sales tax from sales to consumers. Prior to the landmark South Dakota v. Wayfair decision,...more

Cooley LLP

Alert: States React to Wayfair

Cooley LLP on

As we previously reported, on June 21, the Supreme Court overturned the longstanding rule that a state was prohibited from requiring a remote seller to collect sales tax where the seller had no physical presence in the state....more

Husch Blackwell LLP

U.S. Supreme Court’s Decision On Sales Tax Has Big Implications

Husch Blackwell LLP on

In South Dakota v. Wayfair, Inc., et al., the U.S. Supreme Court recently overruled long-standing precedent on what is necessary to create “nexus” to collect sales or use tax on sales into a particular state. The decision...more

118 Results
 / 
View per page
Page: of 5

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide