Exploring Procedural Justice | Judge Steve Leben | Texas Appellate Law Podcast
Handling Post-Conviction Death Penalty Cases Pro Bono | McKenzie Edwards | Texas Appellate Law Podcast
Inside the Fourth Court of Appeals’ Clerk’s Office | Michael Cruz | Texas Appellate Law Podcast
Supersedeas and Other Recent Rule Changes | Texas Appellate Law Podcast
Supreme Court Miniseries: Tribal Rights in the 21st Century
SDNY Chooses “Time Approach” to Calculating Lease Termination Damages Collectible Against a Bankrupt Estate
AGG Talks: Home Health & Hospice - Reimbursement Audits and Appeals
After ALJ: Options and Opportunities in the Face of an Unfavorable ALJ Decision
Understanding the SCOTUS Shadow Docket | Steve Vladeck | Texas Appellate Law Podcast
Podcast: The Legal Battle Over Mifepristone - Diagnosing Health Care
Checking in On the 88th Texas Legislature | Jerry Bullard | Texas Appellate Law Podcast
Law Brief®: Rich Schoenstein and New York State Senator Luis Sepúlveda Discuss The Chief Judge Controversy
Appellate Justice for Domestic Violence Survivors
Jury Charges and Oral Argument | David Keltner | Texas Appellate Law Podcast
The Evolution of Texas Appellate Practice| David Keltner | Texas Appellate Law Podcast
Podcast: California Employment News - Time to Do Away With Rounding Policies
Two Federal Courts Deal Blow to Biden Administration’s Federal Student Loan Forgiveness Program: A Close Look at the Decisions
This Am Law 50 senior counsel cements his authority through two appellate analytics blogs - Legally Contented Podcast
An Inside Look as a Juror - FCRA Focus Podcast
Reflections on 100 Episodes | Texas Appellate Law Podcast
On April 26, 2023, the Supreme Court of California declined to review the Second District Court of Appeal’s decision in Grosz v. California Dep’t of Tax & Fee Admin. In the underlying case, Stanley Grosz, a business owner...more
Buckingham Tax Attorneys Steve Dimengo and Rich Fry recently obtained a favorable ruling from the 9th District Court of Appeals for their client in Karvo Paving Co. v. Testa, 2019-Ohio-3974. This victory enables highway and...more
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
The report highlights the recent changes to Ohio law requiring out-of-state sellers and marketplace facilitators to collect tax on sales into the state, as well as recent cases decided by the Ohio Board of Tax Appeals....more
The Court of Appeals of Arkansas (“Court”) addressed in a September 11th opinion the City of Magnolia, Arkansas’s (“Magnolia”) challenge to the allocation of a Columbia County sales and use tax to finance a Solid Waste...more
This Report highlights recent cases interpreting the scope of the resale exemption, employment services, and building maintenance and janitorial services. In particular, the recent case concluding that employment services are...more
Ohio Supreme Court rejects taxes on draft beer tap maintenance and cleaning–limits scope of taxation on janitorial-type services....more
Businesses commonly use what is referred to as a “dry lease” to obtain use of a corporate aircraft for several reasons. One benefit of these arrangements is the lessor’s ability to claim the resale exemption on the aircraft’s...more
Earlier this year, the Supreme Court decided on the much-anticipated case of South Dakota v. Wayfair, 585 U.S. ___, 138 S.Ct. 2080 (2018). At issue was the validity of a statute applying sales tax to internet retailers that...more
In a case of first impression by an Alabama appellate court, the Alabama Court of Civil Appeals recently considered the appeal of the Alabama Department of Revenue (ADOR) of an adverse circuit court ruling involving whether...more
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
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
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
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
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
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
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
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
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
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
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
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
If convenience wasn’t reason enough for you to shop online, the sales tax saving probably was. Not anymore after Justice Kennedy’s final majority opinion for the Supreme Court in the South Dakota v. Wayfair case....more
The U.S. Supreme Court's decision in South Dakota v. Wayfair, Inc., et al. represents a significant change in the sales tax collections and remitting responsibilities of all businesses (large or small) involved in selling at...more
The United States Supreme Court abandoned its longstanding physical presence nexus standard for sales/use tax collection previously decided in Quill Corp. v. North Dakota, 504 U.S. 298 (1992) and National Bella Hess Inc. v....more