Dormant Commerce Clause

News & Analysis as of

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

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

Appellate Court Notes

Supreme Court Advance Release Opinions: SC19376 - MERSCORP Holdings, Inc. v. Malloy - Electronic Mortgage Recording Systems, of which currently MERS is the only real player, account for 65% of all CT residential...more

State & Local Tax Advisory: Direct Marketing Association v. Brohl: What’s Quill Got to Do with It?

On February 22, 2016, the U.S. Court of Appeals for the Tenth Circuit issued its decision in Direct Marketing Ass’n v. Brohl. 1 The Tenth Circuit reversed the federal district court and held that Colorado’s law imposing use...more

Tenth Circuit Rules Colorado Can Require Remote Retailers to Notify Customers of the State's Use Tax

On Monday, the U.S. Court of Appeals for the Tenth Circuit upheld the constitutionality of a Colorado law that requires remote retailers to notify customers of the state’s use tax requirements and report certain customer tax...more

Connecticut Supreme Court Upholds Constitutionality of MERS Recording Statute

In a recently issued opinion, the Connecticut Supreme Court upheld the constitutionality of a recording statute specifically targeted by the Connecticut legislature to impose higher recording fees on residential mortgage...more

Tenth Circuit Upholds Colorado’s Use Tax Reporting, Limits Quill to Sales and Use Tax Collection

On February 22, 2016, the U.S. Court of Appeals for the Tenth Circuit (Tenth Circuit) issued its opinion in Direct Marketing Association v. Brohl, reversing the district court’s order granting summary judgment. The Tenth...more

Virginia’s Certificate of Public Need Law is Here to Stay (For Now)

Virginia’s Certificate of Public Need (“COPN”) law has been the subject of considerable debate in the General Assembly, in the media, and in federal court. At least for now, the discussion at the judicial level has ended,...more

Connecticut Supreme Court Upholds Constitutionality of Statute Targeting MERS Documents For Increased Recording Fees

States have long imposed fees for recording land records documents, and until recently they have generally done so uniformly, without regard to who the parties to the document might be. The Connecticut Supreme Court has,...more

Connecticut Supreme Court Affirms Judgment of Trial Court; Rules in Favor of Legislature’s Right to Triple Mortgage Recording Fees...

Recently, the Connecticut Supreme Court affirmed a trial court’s judgment upholding the Connecticut legislature’s right to impose increased mortgage recording fees on the Mortgage Electronic Registration Systems (MERS)....more

What is the likely effect of Justice Scalia's death on Tax cases pending in the USSCT

Justice Scalia is known as an "originalist" in interpreting the Constitution. An "originalist" is someone who looks to the language of the Constitution to find authority for an interpretation being proposed and who finding...more

Virginia’s Certificate of Need Laws May Stay, Fourth Circuit Says

On January 21, the U.S. Court of Appeals for the Fourth Circuit upheld Virginia’s Certificate of Need (CON) laws, ruling that the scheme does not illegally discriminate against out-of-state health care providers. See Colon...more

Financial Statement Countdown for Remote Sellers Selling into Alabama

Remote sellers making sales into Alabama have until January 1, 2016, to begin collecting sales tax regardless of their physical presence in the state or consider whether there is any impact on financial statement issues as a...more

The Bank of America Case: May Massachusetts Tax the Trust Fund Income of Non-Resident Families with Unborn and/or Unascertained...

Background - Before addressing the Bank of America case, it is necessary to understand the Massachusetts taxation of trustees and their beneficiaries, which is described in 830 CMR 62.20.1: Income Tax on Estates and...more

U.S. Supreme Court Vacates Decision in First Marblehead; Remands to Massachusetts Supreme Judicial Court

On October 13, the United States Supreme Court granted a request for review in the case of First Marblehead Corporation v. Massachusetts Commissioner of Revenue, and summarily vacated the decision issued January 28, 2015, by...more

Breaking News: U.S. Supreme Court Vacates Decision in First Marblehead; Remands to Massachusetts Supreme Judicial Court

Today, the United States Supreme Court granted a request for review in the case of First Marblehead Corporation v. Massachusetts Commissioner of Revenue, and summarily vacated the decision issued January 28, 2015, by the...more

California Environmental Law & Policy Update - October 2015

Environmental and Policy Focus - Royal Dutch Shell suspends Arctic drilling indefinitely: Washington Post - Sep 28: Royal Dutch Shell announced early on September 28, 2015 that it will indefinitely suspend its Arctic...more

Business Court Enjoins Enforcement Of High Interest Rate Loans Made By American Indian-Related Business

Judge Gale's opinion last week in Western Sky in State v. Western Sky Financial, LLC, 2015 NCBC 84 has a little bit of everything in it: choice of law, the U.S. Constitution, claims for usury (excessive interest rates) and...more

The Wine Institute and Reed Smith Team Up To Fight Illinois False Claims Act Overreach

On July 28, 2015, on behalf of the Wine Institute and its members, Reed Smith filed an action in the Circuit Court of Cook County, Illinois against the Illinois Attorney General (the “Attorney General”) and the Illinois...more

Attack on Colorado’s Renewable Energy Standard Law Denied

A three-judge panel of the 10th Circuit Court affirmed on July 13th that Colorado’s voter-approved renewable energy mandate does not violate the U.S. Constitution, ruling that the state’s renewable energy standard (RES) does...more

The 10th Circuit Affirms Colorado’s RPS; The Dormant Commerce Clause Remains Dormant

When Colorado enacted a referendum petition strengthening its renewable portfolio standard, the Energy and Environment Legal Institute sued, arguing that the RPS violates the dormant commerce clause, because it harms...more

California’s Eraser Law: What IP Attorneys and Owners Need to Know

Hector recently graduated from UC Berkeley and is anxious about his upcoming job interview. He is about to enter the adult world. But he has also got a bigger problem: When he was 17, he was not as wise as he is now at the...more

Preventing Double Taxation of Interstate Income: Supreme Court’s “Wynne” Decision is a Win for Taxpayers

In a five-to-four decision, the United States Supreme Court held that the dormant commerce clause protects in-state residents from the double taxation of their interstate income. This is a complicated decision and the margin...more

Alameda Drug Disposal Ordinance: Supreme Court Denies Petition for Writ

The United States Supreme Court has declined to hear a challenge to the Alameda County Drug Disposal Ordinance (“Ordinance”) brought by three pharmaceutical trade organizations. The Court’s decision leaves in force the Ninth...more

U.S. Supreme Court Holds Maryland Personal Income Tax Unconstitutional Under Commerce Clause

In Comptroller of the Treasury of Maryland v. Wynne, Dkt. No. 13-485 (U.S. May 18, 2015), the U.S. Supreme Court found that Maryland’s system of personal income taxation violated the nondiscrimination prong of the dormant...more

Wynne Is a Win for Corporate Taxpayers

On May 18, 2015, the U.S. Supreme Court decided Comptroller of the Treasury of Maryland v. Wynne, No. 13-485, holding that the absence of a credit against the local portion of the state’s personal income tax scheme was an...more

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