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Preemption State Taxes

Foster Garvey PC

The Changing Face of Employer State Tax Reporting and Payment Obligations in the Coronavirus Telework "New Normal"

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In the wake of the coronavirus pandemic, companies in wide-ranging industries across the country have unprecedented numbers of employees working from remote locations. In a prior post, we discussed numerous issues that may...more

Polsinelli

Vehicle Rental Laws: Road Blocks To Evolving Mobility Models?

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The laws and regulations governing mobility are inconsistent and antiquated and should be modernized to encourage innovation as we prepare for an autonomous car future. The National Highway Traffic Safety Administration...more

Alston & Bird

Indian Tribe Taxes In The States

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Executive Summary- A Supreme Court decision on state taxation of an Indian tribe turned on what a tax is “on.” Our Federal Tax Group parses the meaning of what is actually being taxed and the broader implications for...more

Kilpatrick

Washington State Department of Licensing v. Cougar Den, Inc.

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In Washington State Department of Licensing v. Cougar Den, Inc., the United States Supreme Court delivered its first Indian law decision of this term and since Justice Kavanaugh joined the Court in a highly fractured ruling...more

Faegre Drinker Biddle & Reath LLP

Minnesota Legislative: Update Recapping the 2019 Session

The 91st biennial session of the Minnesota Legislature convened on Tuesday, January 8, 2019, with a newly elected DFL Governor, former Congressman Tim Walz, and the only divided Legislature in the nation. The DFL also...more

Stoel Rives - Health Law Insider®

Medicare Advantage Premiums Are Not Subject to Washington Tax

Appeals Court ruling supports MA organization request for refund of B&O taxes paid on premiums - On April 1, 2019, the Washington Court of Appeals Division 1 ruled unanimously in a published opinion that premiums received by...more

K&L Gates LLP

SCOTUS Rules that Yakama Treaty Preempts Washington Tax

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On March 19, 2019, the United States Supreme Court issued its decision in Washington State Department of Licensing v. Cougar Den, Inc., holding that the right to travel provision of the Yakama’s treaty with the United States...more

Dorsey & Whitney LLP

The Supreme Court - March 19, 2019

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The Supreme Court of the United States issued three decisions this morning: Washington State Dept. of Licensing v. Cougar Den, Inc., No. 16-1498: The State of Washington has a statute that taxes “motor vehicle fuel...more

Faegre Drinker Biddle & Reath LLP

Supreme Court Decides Washington State Department of Licensing v. Cougar Den, Inc.

On March 19, 2019, the Supreme Court decided Washington State Department of Licensing v. Cougar Den, Inc., No. 16-1498, holding that an 1855 treaty between the U.S. and the Yakama Nation exempts a tribal-owned company from...more

Kilpatrick

Washington State Department of Licensing v. Cougar Den Inc.

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On Tuesday, October 30, the United States Supreme Court heard oral argument in Washington State Department of Licensing v. Cougar Den, Inc., a case involving the question of whether the Yakama Nation’s 1855 treaty provision...more

Best Best & Krieger LLP

Local Taxes on Non-Indian Possessory Interests in Indian Country OK’d by Court - BB&K Wins Major Victory for Local Agencies...

In a major win affecting counties and local taxing entities throughout California, Best Best & Krieger LLP attorneys Roderick E. Walston and Steven G. Martin helped secure a federal court ruling that possessory interests held...more

Pullman & Comley, LLC

Appellate Court Notes

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Supreme Court Advance Release Opinions: SC19651 - Southwest Appraisal Group, LLC v. Administrator, Unemployment Compensation Act - Appellate Court Advance Release Opinions: AC38279 - Al Dente, LLC v....more

Epstein Becker & Green

Benefits Litigation Update – Spring 2017

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Welcome to the Spring edition of Benefits Litigation Update, brought to you by The ERISA Industry Committee (ERIC) and the law firm Epstein Becker & Green. As a new Congress, and a new executive branch, work on major...more

Davis Wright Tremaine LLP

Supreme Court Rejects Maryland Power Plant Subsidies, But Signals Permissible Ways for States to Incentivize New Plants

In recent years, Maryland attempted to subsidize new power plants by guaranteeing prices for generating capacity at wholesale auctions administered by PJM Interconnection L.L.C. (PJM). Tuesday, the Supreme Court unanimously...more

Dorsey & Whitney LLP

The Supreme Court - April 2016 #3

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The Supreme Court of the United States issued decisions in two cases on April 19, 2016: Hughes v. Talen Energy Marketing, LLC, No. 14-614: Congress, though the Federal Power Act (“FPA”), 16 U.S.C. §791a et seq., vested...more

Snell & Wilmer

Taxation on Indian Reservations: To Balance or Not to Balance, That Is the Question

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Introduction - The ability of the states to impose a tax upon transactions occurring on an Indian reservation has evolved substantially in the past 50 years. After numerous court decisions, the Indian preemption...more

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