News & Analysis as of

Nexus

"Waters of the United States"— Will Rewrite of the Clean Water Rule Bring Elusive Clarity and Predictability?

by Ward and Smith, P.A. on

Sixteen months after the United States Court of Appeals for the Sixth Circuit entered its Order halting application of the 2015 Clean Water Rule ("Rule") nationwide, President Donald J. Trump signed an Executive Order...more

BREAKING NEWS: Expanded “Physical Presence” Codification Bill Introduced in House

by McDermott Will & Emery on

On, June 12, 2017, the No Regulation Without Representation Act of 2017 was introduced by Congressman Jim Sensenbrenner (R-WI) with House Judiciary Chairman Bob Goolatte (R-VA) as one of seven original co-sponsors. As...more

Minnesota Legislature Sends Bill to Governor to Require “Marketplace Providers” to Collect Sales and Use Tax

by Reed Smith on

The Minnesota Legislature passed HF1 to impose sales and use tax collection obligations on “marketplace providers”–defined broadly to capture online websites that facilitate sales of tangible personal property from retailers...more

Illinois Bills to Watch

by McDermott Will & Emery on

Just days away from the May 31 close of its regular legislative session, the Illinois General Assembly has yet to enact the comprehensive series of tax and budget reforms that were first proposed by the Illinois Senate...more

Illinois Department of Revenue Reaffirms Cloud-Based Services Not Taxable

by McDermott Will & Emery on

In two recent General Information Letters (GILs), the Illinois Department of Revenue (Department) reaffirmed that computer software provided through a cloud-based delivery system is not subject to tax in Illinois. The...more

Federal Circuit Holds Objective Indicia Must Be Linked to Novel Features

by Jones Day on

In Novartis AG v. Torrent Pharms. Ltd. (2016-1352), the Federal Circuit affirmed the PTAB’s decision in consolidated IPR proceedings (IPR2014-00784, IPR2015-00518) invalidating all claims of U.S. Patent 8,324,283. In doing...more

Supreme Court Holds 'Nonfrivolous' Claims Insufficient Under FSIA

by White & Case LLP on

The US Supreme Court has issued a major decision that should make it easier for foreign states and their agencies and instrumentalities to avoid unfounded suits under the Foreign Sovereign Immunities Act (FSIA)....more

"Cookie Monster" Nexus and the Expanding Reach of the State Taxing Authorities

by Akerman LLP on

The cookie monster famously devours handfuls of cookies. Thanks to recent developments in states' thinking on physical presence, nexus, and internet commerce, states may use technology "cookies" to devour ever larger shares...more

European M+A News, Spring 2017

by Morrison & Foerster LLP on

Germany's New Merger Control Regime - New Filing Requirements to Come - ..Introduction of an Upgraded Transaction Value Test ..New Local Nexus Test Requires Further Advance Analysis Germany is about to enact a revised...more

No Nexus For Novartis Gilenya Patent

by Foley & Lardner LLP on

In Novartis AG v. Torrent Pharmaceuticals Ltd., the Federal Circuit affirmed the decision of the USPTO Patent Trial and Appeal Board (PTAB) invalidating all claims of U.S. Patent 8,324,283, which is one of four Orange...more

Is the Oasis now a Mirage? Dwindling scope of the DIFC Courts' 'conduit jurisdiction'

by White & Case LLP on

Recent decisions of the Judicial Tribunal and the Dubai Court of First Instance limit the scope of the DIFC Courts' 'conduit jurisdiction'.   ...more

MoFo New York Tax Insights - Volume 8, Issue 4

by Morrison & Foerster LLP on

ALJ Finds CEO Changed Domicile from New York City to Texas - A New York State Administrative Law Judge has held that the CEO of Match.com (“Match”) changed his domicile from New York to Texas for New York State and City...more

Insufficient Showing of Public Availability of Prior Art and Strong, Unrebutted Evidence of Commercial Success Defeats IPR...

The Patent Trial and Appeal Board (PTAB) has issued a final written decision determining that the Coalition for Affordable Drugs VIII, LLC (“Coalition” or “Petitioner”) failed to demonstrate that claims 1-10 of U.S. Patent...more

Florida Department Of Revenue Issues Advisement Determining That A Reinsurer And Its Cedents Did Not Have Nexus In Florida For Tax...

by Carlton Fields on

On January 13, 2017, the Florida Department of Revenue issued a Technical Assistance Advisement regarding whether a reinsurer had nexus with the state of Florida that would require it to file a corporate income tax return and...more

MoFo New York Tax Insights - Volume 8, Issue 3

by Morrison & Foerster LLP on

ALJ Finds CEO Changed Domicile from New York City to Texas - A New York State Administrative Law Judge has held that the CEO of Match.com (“Match”) changed his domicile from New York to Texas for New York State and City...more

Chicago’s Lease Transaction Tax Enforcement Draws ‘Out-Of-Bounds’ Call

by Reed Smith on

The Illinois Supreme Court prevented the City of Chicago from imposing its Personal Property Lease Transaction Tax (Lease Tax) collection requirements on vehicle lessors operating within the City, when renting vehicles...more

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

by McDermott Will & Emery on

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

Alabama in 2017: The Road Ahead for Tax Legislation in Montgomery

The 2017 legislative session begins February 7th in Montgomery, and we expect several tax-related proposals to be considered during the session. Our readers may recall that the 2016 session ended with no long-term plan in...more

NY Court of Appeals Finds Personal Jurisdiction Based on Use of NY Correspondent Bank Accounts

A sharply divided New York Court of Appeals recently held that defendants who allegedly made intentional and repeated use of New York correspondent bank accounts for money laundering thereby purposefully transacted business...more

California Cities To Tax Streaming Video?

Many cities in California are considering the expansion of their Utility User Tax (UUT) to streaming video services. Such an expansion may be inconsistent with the cities’ existing ordinances, be invalid under Proposition 218...more

BREAKING NEWS: No Physical Presence Required for Ohio CAT Imposition

by McDermott Will & Emery on

On November 17, 2016, the Ohio Supreme Court issued its much-anticipated slip opinions in the three companion cases challenging Ohio’s Commercial Activity Tax (CAT) economic nexus standard. See Crutchfield Corp. v. Testa,...more

Supreme Court of Ohio Sustains Factor-Presence Nexus for Some, But Opens Door for Apportionment of CAT Receipts for All

by Reed Smith on

Yesterday, the Supreme Court of Ohio upheld the Ohio Commercial Activity Tax’s (“CAT”) $500,000 factor-presence nexus test in the face of a Commerce Clause challenge. Specifically, in Crutchfield Corp. v. Testa, the court...more

Illinois Appellate Court Delivers Another Blow to Relator in False Claims Act Litigation

by McDermott Will & Emery on

On Monday, October 17, the Illinois Appellate Court issued another taxpayer-friendly opinion in an Illinois False Claims Act case alleging a failure to collect and remit sales tax on internet and catalog sales to customers in...more

New Opinion Clarifies Takings Law Regarding Affordable Housing Programs

by Nossaman LLP on

Last year, my partner Ben Rubin reported on the California Supreme Court’s decision in California Building Industry Association v. City of San Jose, which analyzed an inclusionary housing ordinance and held that such...more

Gavel to Gavel: Retail Protection Act to affect internet sales

by GableGotwals on

Internet sales to Oklahomans are going to be subject to new sales tax rules starting Nov. 1. The new Oklahoma Retail Protection Act of 2016 is to provide a sales tax level playing field between brick-and-mortar...more

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