News & Analysis as of

Opposition Builds to Proposed Federal Clean Water Act Rules

Federal agencies face growing opposition from members of Congress and industry regarding a proposed definition of “waters of the United States” under the Clean Water Act (CWA). The scope of federal jurisdiction under the CWA...more

‘Inherited’ Nexus And Other Extreme Nexus Theories

Nexus — whether a corporation has a sufficient connection such that it may be taxed by a state — is one of the most important issues in state tax. Various legal theories have been asserted (and are being asserted) to justify...more

Alabama DOR Issues Controversial Local Nexus Regulation: Would Dramatically Alter the Rule on Delivery Nexus

On April 30, the Alabama Department of Revenue (ADOR) issued a proposed regulation regarding sellers’ obligations to collect and remit sales or use tax to Alabama cities and counties that would radically change the landscape...more

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