News & Analysis as of

Dormant Commerce Clause Quill

McDermott Will & Emery

South Dakota Petitions US Supreme Court for Opportunity to Overturn Quill

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On October 2, 2017, the State of South Dakota (State) filed its petition for a writ of certiorari with the United States Supreme Court (Court). The case, South Dakota v. Wayfair, Inc. et al., is expected to be docketed on...more

McDermott Will & Emery

NCSL Task Force on SALT Meets in Anticipation of Active Legislative Sessions

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On Saturday, January 14, the National Conference of State Legislatures (NCSL) Task Force on State and Local Taxation (Task Force) met in Scottsdale, Arizona to discuss many of the key legislative issues that are likely to be...more

McDermott Will & Emery

Breaking News: Physical Presence Requirement Bill Introduced in Congress

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On July 14, 2016, Congressman Jim Sensenbrenner (R-WI) introduced the No Regulation Without Representation Act of 2016 (H.R. 5893) in the US House of Representatives (House). The bill would codify the physical presence...more

Alston & Bird

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

Alston & Bird on

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

Kilpatrick Townsend & Stockton LLP

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

Eversheds Sutherland (US) LLP

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

McDermott Will & Emery

Financial Statement Countdown for Remote Sellers Selling into Alabama

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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

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