News & Analysis as of

Commerce Clause

Illinois Department of Revenue Reaffirms Cloud-Based Services Not Taxable

by McDermott Will & Emery on

In two recent General Information Letters (GILs), the Illinois Department of Revenue (Department) reaffirmed that computer software provided through a cloud-based delivery system is not subject to tax in Illinois. The...more

Commonwealth Court Unanimously Holds that Local Business Privilege Tax Must be Fairly Apportioned

by Cozen O'Connor on

A panel of the Commonwealth Court unanimously held that a local Business Privilege Tax (BPT) imposed on fees paid by Pennsylvania 7-Eleven franchisees to 7-Eleven’s regional office in the township was unconstitutional because...more

Texas Supreme Court Confirms That Commerce Clause Does Not Prohibit Levying Of Property Taxes On Stored Natural Gas

Will the U.S. Constitution’s Commerce Clause always insulate interstate commerce from the imposition of state and local taxes? Not always, as the Texas Supreme Court recently confirmed, when it agreed with the Court of...more

Businesses Challenge Philadelphia Law Prohibiting Inquiry into Prospective Employee’s Wage History

by Seyfarth Shaw LLP on

Seyfarth Synopsis: Businesses banded together to challenge, on First Amendment and Due Process grounds, the pay equity Ordinance which would ban inquiries into prospective employees’ prior salaries. The Ordinance, which was...more

The City of Philadelphia Has Agreed To Stay The Enforcement of The Philadelphia Wage Equity Ordinance Pending Resolution of Court...

by Littler on

The City of Philadelphia has agreed to stay the enforcement of the Philadelphia Wage Equity Ordinance, which was to take effect on May 23, 2017, and be codified in the Philadelphia Code at Sections 9-1103((1)(i) and 9-1131. ...more

The Muddy Waters of Use for Beer Brands

The Craft Brewers Conference is an impressive affair. Between the number of brewers I’ve met from across the country as well as internationally, and the colossal trade show, the breadth and scope of the industry is probably...more

Tenth Circuit Reverses Ruling Limiting Endangered Species Act Jurisdiction Over Intra-State Species

The Tenth Circuit U. S. Court of Appeals dashed the hopes of property rights activists by overturning a district court decision that the Fish and Wildlife Service (FWS) had no jurisdiction under the Endangered Species Act...more

McDonalds Won’t Be Serving Utah Prairie Dog Burgers Any Time Soon

On Wednesday, the 10th Circuit Court of Appeals held that regulation of takes of the Utah prairie dog, a purely intrastate species, does not violate the Constitution. Reversing the decision below, the 10th Circuit joined all...more

Tenth Circuit Court of Appeals Reinstates Special Rule Regulating Take of Utah Prairie Dog

by Nossaman LLP on

On March 29, 2017, the U.S. Court of Appeals for the Tenth Circuit held that Congress has authority under the Commerce Clause to regulate the take of the Utah prairie dog (Cynomys parvidens).  Because Congress has this...more

10th Cir. Holds Congress, Pursuant To Authority Under Commerce Clause, Can Protect, Under ESA, Purely Intrastate Species On...

On March 29, in the case of People For the Ethical Treatment of Property Owners v. U.S. Fish and Wildlife Service, et al., the U.S. Court of Appeals for the Tenth Circuit issued a unanimous decision that the Endangered...more

Just When We Thought Measure 97 Was Dead—It May Be Back!

by Garvey Schubert Barer on

As I reported previously, Oregon Measure 97 was overwhelmingly defeated by voters in the state’s general election this past November. It certainly appeared that the voters spoke loudly and clearly on November 8, 2016, when...more

The Uncertain Legal Future of Wine Direct Shipping by the Retail Tier

by McDermott Will & Emery on

The Supreme Court of the United States’ 2005 decision in Granholm v. Heald, which required states allowing their own wineries to direct-ship to consumers to also grant such privileges to out-of-state wineries, marked the...more

U.S. Supreme Court Denies Cert in Direct Marketing Association v. Brohl

by Reed Smith on

Today, the U.S. Supreme Court declined to review the Tenth Circuit’s holding in Direct Marketing Association v. Brohl, which upheld Colorado’s use tax reporting regime on out-of-state taxpayers. In so doing, the Court also...more

California Cities To Tax Streaming Video?

Many cities in California are considering the expansion of their Utility User Tax (UUT) to streaming video services. Such an expansion may be inconsistent with the cities’ existing ordinances, be invalid under Proposition 218...more

Federal Circuit Clarifies What Constitutes Use “In Commerce” Under the Lanham Act

On November 14, 2016, the Federal Circuit clarified confusion regarding what is necessary to satisfy the registration requirement that a mark be used “in commerce.”...more

Facebook calls Illinois Biometric Law Unconstitutional

In the ongoing saga of Facebook’s challenge of the Illinois Biometric Law, it declared last week that the Illinois law violates the United State Constitution. According to Facebook’s Answer in a suit filed against it in...more

More Than Zero: Under the Lanham Act, One Interstate Sale Qualifies as Actual Use of a Trademark in Commerce

In 2009, the U.S. Patent and Trademark Office rejected shoe manufacturer Adidas’s application to trademark the phrase “ADIZERO,” due to a likelihood of confusion with an existing mark: “ADD A ZERO,” a clothing trademark held...more

BREAKING NEWS: No Physical Presence Required for Ohio CAT Imposition

by McDermott Will & Emery on

On November 17, 2016, the Ohio Supreme Court issued its much-anticipated slip opinions in the three companion cases challenging Ohio’s Commercial Activity Tax (CAT) economic nexus standard. See Crutchfield Corp. v. Testa,...more

Supreme Court of Ohio Sustains Factor-Presence Nexus for Some, But Opens Door for Apportionment of CAT Receipts for All

by Reed Smith on

Yesterday, the Supreme Court of Ohio upheld the Ohio Commercial Activity Tax’s (“CAT”) $500,000 factor-presence nexus test in the face of a Commerce Clause challenge. Specifically, in Crutchfield Corp. v. Testa, the court...more

ADD A ZERO v. ADIZERO

by Winthrop & Weinstine, P.A. on

The long running trademark dispute between Adidas and a church in Illinois just had a decision handed down by a federal appeals court. Adidas thought it could outrun a church in Zion Illinois, but it appears that they...more

Mississippi Supreme Court Finally Disconnects The Line On Dividend Exclusion Statute In The AT&T Case

by Butler Snow LLP on

In a previous article, we summarized AT&T’s 16-year effort, in two separate lawsuits, to have declared unconstitutional two Mississippi income tax statutes on the alleged basis that they placed a greater tax burden on AT&T...more

Another Wynne for Taxpayers: Unconstitutional Limitations on Credits for Taxes Paid to Other States

by Alston & Bird on

Originally published by the Institute for Professionals in Taxation, November 2016. In Comptroller of the Treasury of Maryland v. Wynne, the U.S. Supreme Court declared Maryland’s income tax credit scheme...more

Lame-Duck Threat to Non-Competes

by Sherman & Howard L.L.C. on

Not content to leave employers alone for the last few months of this term, the Administration wants to discourage, nationwide, the use of contract provisions that limit individuals from competing with their former employers,...more

US Supreme Court Asked to Clarify the Interaction Between the 21st Amendment and the Commerce Clause

by McDermott Will & Emery on

The Texas Package Stores Association has asked the US Supreme Court (via a “Petition of Certiorari”) to hear a case that could clarify the interaction between the 21st Amendment and the non-discrimination between states...more

Third Circuit Deals Blow to Jersey City Ordinance Requiring PLAs on Privately Funded Projects in Exchange for Tax Abatements

by Genova Burns LLC on

Jersey City’s Municipal Code offers real estate developers generous tax exemptions that are designed to spur the City’s economic growth, but the tax incentives have strings attached. Specifically, to receive a tax exemption,...more

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