News & Analysis as of

Commerce Clause Royalties

Sullivan & Worcester

Au Revoir, Droit de Suite—9th Circuit Narrows California Resale Royalty Act to a Single Year’s Sales

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The idea of moral rights continues to be a notable difference between European and American intellectual property rights with respect to visual arts. Last week’s decision by the U.S. Court of Appeals for the 9th Circuit in a...more

Lewitt Hackman

FRANCHISOR 101: Supreme Tax Implications

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On June 21 the U.S. Supreme Court reversed prior case law and let states tax online retailers that do not have physical presence in the state. The ruling also has significant implications for franchise systems that sell...more

Lewitt Hackman

Why Yesterday's SCOTUS Decision May Impact Franchisor Royalties

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Yesterday, in South Dakota vs. WayFair, Inc., et al., the United States Supreme Court (“Court”) overturned long-standing precedents that required an out-of-state Seller to have a physical presence in a state to collect...more

McDermott Will & Emery

Washington ALJ Upholds B&O Assessment on German Company’s Royalty Income

McDermott Will & Emery on

On May 31, 2016, the Washington Department of Revenue (DOR) Appeals Division released a Determination (No. 15-0251, 35 WTD 230) denying a German pharmaceutical company’s business and occupation tax (B&O) protest. The...more

Sullivan & Worcester

California Resale Royalty Act Claims Dismissed as Preempted by Copyright Law, Despite 1980 Ninth Circuit Holding to the Contrary

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Just three months after the Supreme Court denied certiorari review of last year’s Ninth Circuit decision finding California’s Resale Royalty Act unconstitutional under the Dormant Commerce Clause in part—but also valid in...more

McDermott Will & Emery

Portion of California Resale Royalty Act Struck Down as Unconstitutional - Sam Francis Found. v. Christie’s, Inc.

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Addressing the constitutionality of California’s Resale Royalty Act, Cal. Civ. Code § 986 (“the Act”), the U.S. Court of Appeals for the Ninth Circuit held that a portion of the Act violated the dormant Commerce Clause of the...more

BakerHostetler

Ninth Circuit Draws Fine Line Around Fine Art Resale Royalties

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In a partial victory for artists such as Chuck Close and the Sam Francis Foundation—and for other visual artists who sold early works for rent money before establishing their name and value—the Ninth Circuit Court of Appeals...more

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