Out-of-State Companies

News & Analysis as of

Aviation Happenings - Winter 2016-2017

Part 1 of 2 of the winter edition of the Aviation Group’s newsletter examines some of the most recent and relevant cases and developments in aviation law, including: - Court Dismisses State Law Negligence Claim Against...more

Missouri Supreme Court Decision Will Impact Toxic and Mass Tort Cases

In a decision handed down Tuesday, February 28, the Missouri Supreme Court limited circumstances in which out-of-state corporate defendants will be subject to personal jurisdiction, rejecting two novel theories of specific...more

Massachusetts Governor Charlie Baker May Propose Unconstitutional Sales Tax Collection Responsibility on Remote Sellers

BOSTON – January 27, 2017. In an attempt to balance his $40.5 billion budget, Governor Charlie Baker may propose that remote sellers be required to collect Massachusetts sales taxes on sales of tangible personal property made...more

National Airline Flies Past California Peculiarities

Seyfarth Synopsis: A California federal judge has held that an out-of-state employee’s limited presence in California is not enough on its own to require the employer to comply with California wage and hour laws. Oman v....more

Swart's Athwart California's Taxation of Out-of-State Corporations

The California Franchise Tax Board (“FTB”) started 2017 with a setback as the Court of Appeal for the Fifth Appellate District held in Swart Enterprises, Inc. v. Franchise Tax Board that the FTB could not impose California’s...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

Hospitality Industry Law Newsletter

New Labor Code Section Prevents Employers from Using Out-of-State Choice of Laws Provisions in Contracts with California Employees - On September 27, 2016 Governor Jerry Brown signed a new law impacting the contract...more

Ohio Supreme Court Finds Quill Does Not Apply to the Commercial Activity Tax

The Ohio Supreme Court has ruled that the Ohio Commercial Activity Tax is a business privilege tax and that the physical presence requirement articulated by the U.S. Supreme Court in Quill does not limit Ohio’s ability to...more

Ohio Imposes Tax on Online Retailers with No Physical Presence in State

Ohio Supreme Court decides physical presence is not a necessary condition for imposing commercial activity tax. The Ohio Supreme Court recently ruled that Ohio may impose its commercial activity tax (CAT) on...more

Video-Streaming Companies See the “Netflix Tax” Going into Effect Around the Country to the Dismay of “Cord Cutters”

If you are like many other Americans, then you may have “cut your Cable TV cord” and turned to streaming movies and shows through your accounts with Netflix, Amazon Prime, Hulu, HBO GO, SlingTV, or other video streaming tech...more

New Delaware Unclaimed Property Decision Further Complicates Landscape

Another federal judge slams Delaware’s unclaimed property audit methodology but rejects the holder’s reliance on the priority rules as a defense to the audit demands. See Marathon Petroleum Corp. et al. v. Cook et al., No....more

Gavel to Gavel: Retail Protection Act to affect internet sales

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

Tennessee Takes Out-of-State Sales Tax into Its Own Hands

Are you an out-of-state retailer doing business in Tennessee? If so, take note. The Tennessee Department of Revenue is proposing a new rule mandating certain out-of-state dealers to collect and remit sales and uses taxes to...more

Out-of-State, Non-Bank Financing Becomes Available for Washington State Licensed Marijuana Businesses

Monday, June 20, 2016, was summer solstice. But in Washington, there were two other things to celebrate: a day to recover after the Fremont Solstice weekend, and, for legal marijuana businesses, the first day for the...more

Full Federal Circuit Denies En Banc Review of Jurisdictional Decision with Important Implications for BPCIA Litigation

On June 20, 2016, the full Federal Circuit denied Mylan’s petitions for rehearing en banc in Acorda Therapeutics Inc. v. Mylan Pharms. Inc., 817 F.3d 755 (Fed. Cir. 2016), leaving intact the panel’s decision affirming two...more

2016 Oklahoma Tax Legislation

Investment/New Jobs Credit, $25 Million Cap, 2016-2018. The income tax credit for investment in manufacturing facilities or increasing jobs was amended to provide that for tax years beginning on or after January 1, 2016, and...more

Minnesota May Not Prohibit Power Sales That Would Increase Statewide CO2 Emissions. Why Not? Pick Your Reason.

If you needed any further proof that energy law is very complicated, Wednesday’s decision in North Dakota v. Heydinger should convince you. The judgment is simple – the 8th Circuit Court of Appeals struck down a Minnesota...more

Breaking News: Tennessee Submits Proposed Economic Nexus Regulation for Publication

On June 16, 2016, the Tennessee Department of Revenue (DOR) submitted a new sales and use tax regulation for publication titled “Out-of-State Dealers” that would administratively create an economic nexus threshold. While the...more

Cook County Circuit Court Dismisses 201 False Claims Act Lawsuits

At a hearing yesterday, Cook County Circuit Judge James Snyder granted the State of Illinois’ (State) Motion to Dismiss 201 Illinois False Claims Act (FCA) cases filed by the law firm of Stephen B. Diamond, PC (Relator)...more

U.S. States Expand Efforts to Collect Taxes from Out-of-State Businesses

Twenty-four years ago, the U.S. Supreme Court announced in Quill v. North Dakota, 504 U.S. 298 (1992), that in order for a U.S. state to require an out-of-state business to collect and remit sales and use taxes on its sales...more

Supreme Court of Ohio Hears Oral Argument in Crucial Case for Factor-Presence Nexus

The Supreme Court of Ohio heard oral argument in a case involving the Ohio Commercial Activity Tax (the “CAT”)—which provides that taxpayers have nexus with Ohio and are subject to tax if they have at least $500,000 of annual...more

South Dakota: The Next Frontier of Sales Tax Nexus

On April 29, 2016, a declaratory action was filed challenging the constitutionality of South Dakota’s sales and use tax economic nexus legislation, which took effect Sunday, May 1, 2016. In American Catalog Mailers...more

Economic Nexus Extended Too Far – Hodgson Russ LLP v. Minnesota Department of Revenue

During the spring of 2014, Hodgson Russ LLP (“Hodgson”) received a letter from the Minnesota Department of Revenue (“Minnesota Revenue”) that attempted to establish a new low in the states’ “race to the bottom” to establish...more

Vermont Proposes Colorado-style Use Tax Reporting Law

As we discussed in February, the Tenth Circuit upheld the constitutionality of Colorado’s use tax notification law with its decision in Direct Marketing Association v. Brohl (DMA II). In his concurrence to the decision, Judge...more

Know Your Nexus: Don’t Get Blindsided by State Tax Rules

If you do business with out-of-state customers, does your business have nexus with the states where those customers are located? If your answer is, “I don’t know what ‘nexus’ means,” you could be in for an unpleasant...more

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