Commerce Clause

News & Analysis as of

The Food Fight Continues: Vermont AG Seeks to Dismiss Lawsuit Against GMO Labeling Law

In June, we reported on a suit brought by the Grocery Manufacturers Association (“GMA”) seeking to rescind Vermont’s new GMO-labeling statute, Act 120. As we explained in that post, the GMA argues that Act 120 is doubly...more

Allied Domecq: Nexus-Combined Reporting

In Allied Domecq Spirits & Wines USA, Inc. v. Commissioner of Revenue, the Massachusetts Court of Appeals held that the parent company of a Massachusetts taxpayer could not be included in the taxpayer’s Massachusetts...more

Oklahoma Capital Gain Deduction Upheld by Oklahoma Supreme Court

The Oklahoma Supreme Court has ruled that the Oklahoma income tax capital gains deduction is allowable and does not violate the Commerce Clause of the U.S. Constitution. The denial of the deduction to an out-of-state company...more

California Tax Developments - A Reed Smith Quarterly Update (1st Quarter 2014)

Case Updates - Superior Court deems Comcast and QVC are not unitary; determines early termination fee is business income. On March 6, 2014, a Los Angeles Superior Court issued its final decision in Comcon Production...more

Despite The Cheers, The Defend Trade Secrets Act Bill Has Holes: What’s A Plaintiff To Do If It Passes?

State court or federal court? If the Defend Trade Secrets Act of 2014 (DTSA) (S. 2267, introduced on April 29, 2014) becomes law, then trade secrets plaintiffs — not just those who can maintain diversity jurisdiction — could...more

ML Strategies’ Energy and Environment Weekly Update – Week of May 5, 2014

The Senate is scheduled to take up the much-anticipated Shaheen-Portman energy efficiency legislation (S. 2262) early this week, potentially coupled with another vote on the Keystone XL pipeline. It remains unclear what form...more

Federal Judge Strikes Down Minnesota Energy Law

A federal judge, in a ruling issued today, struck down a portion of Minnesota’s Next Generation Energy Act (NGEA) because it violates the Commerce Clause of the U.S. Constitution by attempting to regulate the generation of...more

Ninth Circuit Hearing on California Resale Royalties

Readers will recall that in 2012 the U.S. District Court struck down the California Resale Royalties Act, holding that the 1970s-era law violated the Commerce Clause of the U.S. Constitution....more

Gore Decided: Unitary Nexus Rejected; Economic Substance Test Clarified

Today, the Maryland Court of Appeals issued its highly anticipated decision in Gore Enterprise Holdings, Inc. v. Comptroller of the Treasury; Future Value, Inc. v. Comptroller of the Treasury. The court held that under the...more

California Low Carbon Fuel Stanards Survive Ninth Circuit Petition for Rehearing

On January 22nd, the Ninth Circuit Court of Appeals declined petitions to reconsider their decision upholding of enforceability of California’s Low Carbon Fuel Standard (LCFS). The petitions were spearheaded by various trade...more

CFPB Weighs In On New York Tribal Lending Case

On November 13, the CFPB filed an amicus brief in a Second Circuit case stemming from efforts of the New York Department of Financial Services (DFS) to crack down on lenders offering allegedly illegal payday loans. Certain...more

Developments in Multistate Taxation -- November 2013

U.S. Supreme Court - On August 23, 2013, an online retailer filed a petition for a writ of certiorari with the U.S. Supreme Court seeking review of the New York Court of Appeals’ determination that a New York statute...more

CERCLA, RCRA, and Vapor Intrusion: Does What Happens in Vegas Really Stay in Vegas?

In Voggenthaler v. Maryland Square LLC, 724 F.3d 1050 (9th Cir. 2013), the defendants argued that contamination that happened in Vegas, stayed in Vegas, and therefore the Commerce Clause barred the application of CERCLA. The...more

Energy Newsletter - October 2013

In This Issue: - Mexican Congress to Consider Constitutional Oil and Gas Reforms: Bold Stride Forward or Half-Step? - European Union adds legislative weight to the promotion of transparency in the extractive...more

Federal Court Finds Maryland’s Long-Term Contract for Differences Unconstitutional

On September 30, 2013, the United States District Court for the District of Maryland issued its decision in PPL Energyplus, LLC v. Nazarian. The case has been watched by many for its potential implications with respect to...more

Federal Court Upholds California County’s Safe Drug Disposal Ordinance

On August 28, 2013, the U.S. District Court for the Northern District of California issued an order upholding Alameda County's Safe Drug Disposal Ordinance as constitutional. The ordinance, passed in July 2012 by the Alameda...more

In Split Decision, Sports Leagues Overcome New Jersey’s Attempt to Legalize Sports Wagering

Following oral argument in June 2013 (chronicled in the Goodwin Gaming Blog here), the Third Circuit has affirmed, 2-1, the district court’s ruling in National Collegiate Athletic Association, et al. v. Governor of New...more

New Jersey Tax Court Issues Important Order on the State’s Throw Out Rule

The Tax Court of New Jersey recently issued an important order that may have eviscerated the impact of the Throw Out Rule on intangibles holding companies. On its face the order does not appear to address the application of...more

Morgan Drexen takes CFPB battle to its website

Visitors to Morgan Drexen’s website can now click through to a page that allows them to see information about Morgan Drexen’s lawsuit filed in Washington, D.C. against the CFPB, as well as other information intended to...more

Judge Posner Suggests Some Renewable Portfolio Standards are Unconstitutional

Renewable portfolio standards (RPSs) that favor in-state renewable energy projects may be unconstitutional under the Commerce Clause. That is the recent opinion of Judge Richard Posner, an influential member of the U.S. Court...more

Court Rules On Cost Allocation For Transmission Upgrades

Michigan’s challenge to the allocation of costs incurred for the upgrade of the Midwest electric grid transmission system has been rejected by the U.S. Court of Appeals for the Seventh Circuit....more

CERCLA Is Still Constitutional

To paraphrase Shakespeare, United States v. Sterling Centrecorp, Inc., is a great feast of legal argument. The PRP in that case purchased the assets of a mining company whose operations in California had caused releases of...more

Cook County Use Tax Litigation Update -- April 24, 2013

Two significant developments have occurred with respect to the Cook County Non-Titled Personal Property Use Tax ("Use Tax") and Reed Smith’s challenge to the Use Tax....more

Seventh Circuit Ruling Supports Transmission Of Renewable Energy And Questions State Renewable Portfolio Standards That...

Two important factors affecting the growth of renewable energy infrastructure in the United States are impacted by a recent federal court decision. ...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

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