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Economic Presence Nexus Dormant Commerce Clause

Rosenberg Martin Greenberg LLP

What to Know About Wayfair and Its Impact on Maryland Sales Tax Audits

Earlier this year, the Supreme Court decided on the much-anticipated case of South Dakota v. Wayfair, 585 U.S. ___, 138 S.Ct. 2080 (2018). At issue was the validity of a statute applying sales tax to internet retailers that...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

McDermott Will & Emery

Financial Statement Countdown for Remote Sellers Selling into Alabama

McDermott Will & Emery on

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

McDermott Will & Emery

A Year’s Review of Massachusetts Tax Cases

McDermott Will & Emery on

Allied Domecq Spirits & Wines USA, Inc. v. Comm’r of Revenue, 85 Mass. App. Ct. 1125 (2014) - In a unique case, the Massachusetts Appeals Court affirmed a ruling of the Appellate Tax Board (ATB) that two corporations...more

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