Nexus

News & Analysis as of

Objective Indicia of Non-Obviousness Proffered by Patent Owner Deemed Insufficient to Establish Nexus

A PTAB panel has rejected a patent owner’s evidence of objective indicia of non-obviousness because it lacked the proper nexus with the claimed subject matter. In its brief, the patent owner had argued that praise by others,...more

Gore Decided: Unitary Nexus Rejected; Economic Substance Test Clarified

Today, the Maryland Court of Appeals issued its highly anticipated decision in Gore Enterprise Holdings, Inc. v. Comptroller of the Treasury; Future Value, Inc. v. Comptroller of the Treasury. The court held that under the...more

Inside the New York Budget Bill Part Four: Nexus

This installment of Inside the New York Budget Bill examines the Budget Bill’s nexus provisions. Although these provisions may have limited impact on current New York taxpayers, they will significantly affect corporations...more

Court Hears Oral Argument in New Jersey Partnership Nexus Case: Tough Questions for Division of Taxation

Earlier this week, a New Jersey appellate court heard oral argument in BIS LP, Inc. v. Director, Div. of Taxation, which is the lead case addressing the issue of whether a corporate limited partner is taxable on its...more

Proportionality, Nexus Don't Matter If It's Not A Taking

Landowners routinely have to give up something in return for a government agency's granting a discretionary permit. Developers are quite familiar with these requirements, as they are consistently compelled to dedicate...more

Government Need Not Satisfy Nexus and Proportionality Tests if Dedication Requirement Does Not Otherwise Constitute a Taking

Landowners routinely have to give up something in return for a government agency’s granting a discretionary permit. However, there are limits, as the government agency cannot typically demand conditions that are not...more

2014 Maryland Tax Preview

It’s a new year and with a new year comes speculation about things to come. Will Maryland adopt combined reporting? Will Maryland use a "unitary nexus" theory to tax out-of-state companies? Will Maryland reduce its corporate...more

New Jersey Throwout: Tax Court Amplifies Its No Dual Nexus Decision

The New Jersey Tax Court issued a written amplification of its bench decision in Lorillard Licensing Company LLC’s appeal that the Division of Taxation may not apply dual nexus standards for Throwout purposes. In...more

U.S. Supreme Court Update - January 2014

Court Begins 2013-2014 Term - Upon starting its 2013-2014 term during the government's recent partial shut-down, the U.S. Supreme Court opened with a grant of certiorari in a case with state and local tax implications,...more

Important New and Amended ADOR Regulations Now in Effect

Replacement Local Nexus Rule: The Alabama Department of Revenue’s (ADOR) new local nexus regulation, Rule 810-6-5-.04.02, is now in effect and applies to all transactions occurring on or after January 1, 2014. The ADOR...more

Spotlight on Alabama: Retailers Will be Subject to Sales Tax Because of Deliveries into Local Jurisdictions

For many years, retailers subject to Alabama's sales tax have correctly avoided collecting sales taxes for those Alabama cities and counties where the retailer is not located but where the retailer nevertheless makes...more

Koontz: The latest chapter in land use permitting and takings

In a landmark environmental case, the United States Supreme Court expanded the scope of potential governmental liability for takings. In Koontz v. St. Johns River Water Mgmt. Dist, 133 S. Ct. 2586 (2013), the Court held that...more

Southeast State & Local Tax: Important Developments - October 2013

The Williams Mullen Southeast State and Local Tax (SESALT) team is pleased to provide you with a comprehensive recap of recent legislation around the U.S....more

Will Koontz Mean Big Changes or Business as Usual for Real Estate Development in California

On June 25, 2013, the U.S. Supreme Court release its decision in Koontz v. St. John's River Water Managment District. Koontz has been called the most significant takings case since Kelo v. City of New London and has been...more

Economic Nexus Curtailed, Again

Introduction - In a period of 18 months, three state courts have refused to extend economic nexus approaches to the facts before them, despite prior decisions in those states that corporations without physical presence...more

Fifth Circuit Says No Nexus Required Between Reasonable Accommodation And Essential Functions

The vast majority of requests for accommodation aim to help an employee to perform the essential functions of his or her job. As a result, a large body of case law has developed, defining reasonable accommodations as changes...more

California Supreme Court Set to Hear First Post-Koontz Takings Case

As reported by our colleague Robert Thomas on inversecondemnation.com, the California Supreme Court granted the California Building Industry Association's (CBIA) petition for review in California Building Industry Association...more

New Jersey Tax Court Issues Bench Ruling That Dual Nexus Standards Are Inappropriate In Applying Throwout

In response to numerous inquiries for copies of our Transcript of ruling and argument following our August 22, 2013 alert, of the New Jersey Tax Court’s bench ruling that the Division of Taxation may not apply dual nexus...more

New Jersey Tax Court Issues Important Order on the State’s Throw Out Rule

The Tax Court of New Jersey recently issued an important order that may have eviscerated the impact of the Throw Out Rule on intangibles holding companies. On its face the order does not appear to address the application of...more

Spotlight on Multistate Taxation: Does the Wider Adoption of "Affiliate Nexus" Statutes Expand State Sales and Use Taxing...

When it comes to state and local taxation, states regularly push the envelope when asserting taxing jurisdiction or "nexus" over out-of-state taxpayers. One such position that is becoming widespread in state statutes is that...more

Judge Or Jury? A Critical Eminent Domain Question Answered

When a public agency seeks to impose a land exaction on a planned development, the analysis of whether the proposed dedication meets the necessary "essential nexus" and "rough proportionality" tests is often cumbersome and...more

In Eminent Domain Proceedings, the Likelihood and Constitutionality of a Dedication is a Jury Determination

When a public agency seeks to impose a land exaction on a planned development, the analysis of whether the proposed dedication meets the necessary "essential nexus" and "rough proportionality" tests is often cumbersome and...more

Alabama Department of Revenue Withdraws and Replaces Proposed Local Nexus Rule - New Proposal Likely to be More Palatable to the...

The Alabama Department of Revenue (“ADOR”) has withdrawn its controversial proposed local nexus rule, Ala. Admin. Code prop. r. 810-6-5-.04.02, and replaced it with a proposal that is narrower in scope and more...more

The U.S. Supreme Court’s Latest Attempt to Differentiate a Fair Quid Pro Quo in the Developer’s Permitting Process From an...

The U.S. Supreme Court has issued an important decision in an attempt to add clarity and help government land use planners understand the difference between reasonable requests and unreasonable demands rising to the level of...more

60 Acres And A Lawsuit Challenging The FTB’s Interpretation of “Doing Business”

Swart Enterprises, Inc. is an Iowa corporation. It operates a farm of some 60 acres of crop land in Kansas. Swart has no physical presence in California. It owns no real or personal property in California. It has no...more

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