Privacy Issues from Third-Party Website Tags
Video: Making Trade Inclusive for All Americans: A Conversation with AAEI's Eugene Laney Jr., Ph.D.
Fashion in the Metaverse: Looking Into the Future
Law Brief®: Mark Rosenberg and Richard Schoenstein Discuss Online Distribution Leakage
2022 Bankruptcy & Restructuring Outlook
Podcast: The Briefing by the IP Law Blog - Keeping an Eye on Warby Parker Adwords Trademark Infringement Lawsuit
The Briefing by the IP Law Blog: Keeping an Eye on Warby Parker Adwords Trademark Infringement Lawsuit
PODCAST: Williams Mullen's Trending Now: An IP Podcast - Advertising & Customer Engagement in the Digital Age - Customer Reviews and Response
PODCAST: Williams Mullen's Trending Now: An IP Podcast - Your Brand is Your Business: Protecting and Managing Your Brand Online
[IP Hot Topics Podcast] Innovation Conversations: Paul Reed Smith
Podcast: State Taxation of Digital Health Products
Lowndes Client Corner Podcast Episode 5 - Winter Park Distilling Company Brews One-Of-A-Kind Facility in Winter Park
III-43-Expert Roundtable Discussion on the Impact of Recent Regulatory Initiatives on Recruitment, Retention and the Retail Industry
Are there going to be new generic top level domains available in the future?
We are often asked if one has to pay taxes when selling goods or services online. That question became even more relevant this week when the IRS postponed the new “$600 Rule.” This is a particular relief for those wo receive...more
All states but one that impose a sales and use tax now have laws requiring out-of-state companies to collect tax if they have a significant economic presence in a state. The Governor of Missouri, the last remaining state, is...more
In June 2018, the United States Supreme Court in Wayfair held that the physical presence of the taxpayer was no longer a prerequisite for imposition of a sales tax. In so doing, the Court blessed the concept of “economic...more
On January 16, a bill (H. 756) was introduced in the Vermont Assembly that would repeal the sales and use tax exemption for remotely accessed prewritten computer software. If enacted as introduced, the exemption would no...more
The report highlights the recent changes to Ohio law requiring out-of-state sellers and marketplace facilitators to collect tax on sales into the state, as well as recent cases decided by the Ohio Board of Tax Appeals....more
This article examines the impact of new state laws that have emerged since the Supreme Court's decision in Wayfair, which would permit the collection of sales and use tax on remote transactions. This article specifically...more
States are updating their sales and use tax laws to collect taxes against a new world of frequent remote transactions. With the popularity of internet commerce and efficient interstate mails and wires, commerce increasingly...more
On April 25, 2019, California Governor Gavin Newsom signed Assembly Bill 147 into law, modifying use tax nexus thresholds for state and local district taxes, and establishing marketplace collection requirements. These...more
California adopts robust marketplace facilitator regime and responds to threshold limitations in U.S. Supreme Court’s Wayfair decision. New legislation sets California’s sales and use tax economic nexus threshold to...more
The California Department of Tax and Revenue, formerly the State Board of Equalization, can now require the collection of sales tax for out of state online retailers who have no in-state property or employees. In South Dakota...more
The U.S. Supreme Court's decision in South Dakota v. Wayfair, Inc. et al. has affected a significant change in the sales tax collection and remitting responsibilities of all businesses, large and small, that are selling at...more
The U.S. Supreme Court's decision in South Dakota v. Wayfair, Inc. et al. represents a significant change in the sales tax collection and remitting responsibilities of all businesses, large and small, selling at retail across...more
The Fate of Quill Physical Presence Standard This past January the Supreme Court of the United States granted certiorari to hear South Dakota v. Wayfair, Inc., Overstock.com, Inc., and Newegg, Inc. The South Dakota...more
This April, the United States Supreme Court is expected to hear oral arguments in South Dakota v. Wayfair, Inc., a state tax case poised to reconsider the dormant Commerce Clause physical presence standard upheld by the Court...more
Following the conclusion of Georgia’s 2016 legislative session, Governor Nathan Deal signed into law several tax bills touching on a wide range of tax matters, including sales and use taxes, property taxes, corporate income...more
On January 21, Governor Cuomo delivered his State of the State address, along with proposing the new budget. The budget has a number of new tax proposals. One of those proposals would have a significant impact on e-commerce...more
On March 28, 2013, the Court of Appeals, New York’s highest court, issued a decision in Overstock.com, Inc. & Amazon.com, LLC, et al., holding that New York’s “click-through nexus” statute does not violate the Commerce Clause...more