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Interstate Commerce Department of Revenue

Pillsbury - SeeSalt Blog

Contractual Delivery Terms Control Application of Alabama’s Wholesale Oil License Fee

The Alabama Tax Tribunal held the taxpayers’ wholesale sales of fuel that entered and exited the state via the Colonial Pipeline were subject to the state’s wholesale oil license fee.  The sales in question were made to...more

Schwabe, Williamson & Wyatt PC

Oregon CAT: Oregon Department of Revenue Adds Two New Draft Rules to Website That Will Be Filed as Permanent Rules

On May 28, 2020, the Oregon Department of Revenue (“DOR”) added two new Oregon Corporate Activity Tax (“CAT”) draft rules, OAR 150-317-1050 (Sourcing of Commercial Activity for Financial Institutions) and OAR 150-317-1160...more

McDermott Will & Emery

Mississippi Supreme Court Rejects ‘Passage of Title’ DTC Theory

Last week, the Supreme Court of Mississippi handed down an opinion in Fitch v. Wine Express Inc., No. 2018-SA-01259-SCT. A state court decision on the rather dry subject of personal jurisdiction often merits little comment,...more

Schwabe, Williamson & Wyatt PC

Oregon CAT: Draft Rules Regarding the Wholesale Groceries Exclusion, the Retail Sale of Groceries Exclusion, and Property Resold...

Last week, the Oregon Department of Revenue (“DOR”) issued three draft rules regarding the Oregon Commercial Activity Tax (“CAT”). The DOR may change these draft rules before it issues them as temporary rules, which we...more

McDermott Will & Emery

Illinois Department of Revenue Issues Post-Wayfair Guidance Implementing October 1 Economic Nexus Law

McDermott Will & Emery on

In June 2018, just before the US Supreme Court ruling in Wayfair, Illinois enacted an economic nexus standard modeled after South Dakota’s law. The new Illinois standard takes effect on October 1, 2018. On September 11, the...more

Smith Anderson

Remote Sellers Face Deadline for North Carolina Sales Tax Compliance: North Carolina Responds to Wayfair

Smith Anderson on

On August 7, 2018, the North Carolina Department of Revenue issued a Directive (SD-18-6) requiring remote sellers to begin collecting North Carolina sales tax on sales of goods and services to North Carolina customers. The...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

Back in Court: DMA Argues Before the Tenth Circuit to Follow Quill

Direct Marketing Association (DMA) continued its fight against Colorado’s use tax reporting regime during oral arguments today before the United States Court of Appeals for the Tenth Circuit. After getting sidetracked with a...more

Baker Donelson

Mississippi Court Rules Discriminatory Exclusion is Unconstitutional

Baker Donelson on

The Hinds County Chancery Court recently issued an opinion in AT&T Corp. v. Miss. Dep't of Revenue finding that Mississippi's dividend exclusion statute unlawfully discriminates against interstate commerce and is therefore...more

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