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Supreme Court of the United States › State Taxes

The United States Supreme Court is the highest court of the United States and is charged with interpreting federal law, including the United States Constitution. The Court's docket is largely discretionary... more +
The United States Supreme Court is the highest court of the United States and is charged with interpreting federal law, including the United States Constitution. The Court's docket is largely discretionary with only a limited number of cases granted review each term.  The Court is comprised of one chief justice and eight associate justices, who are nominated by the President and confirmed by the Senate to hold lifetime positions. less -
Fleurinord Law PLLC

Understanding the Federal and State Tax Implications of Student Loan Forgiveness

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The idea of student loan forgiveness has caught the attention of many borrowers and sparked lots of discussions. If you're wondering how this might affect your taxes, you're not alone. It's important to know the rules and...more

McDermott Will & Emery

Good News for SALT Taxpayers? Supreme Court Overturns Federal Agency Deference

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On June 28, 2024, in Loper Bright Enterprises v. Secretary of Commerce, the Supreme Court of the United States ruled to overturn its four-decade-old decision in Chevron USA Inc. v. Natural Resources Defense Counsel. While the...more

Bradley Arant Boult Cummings LLP

A cautionary tale: Challenges for firms in Wayfair compliance

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Law firms periodically receive requests for advice from CPAs regarding a client’s need to come into compliance with the relatively new and sometimes confusing “economic nexus” or “Wayfair” rules for selling goods or providing...more

Venable LLP

Should I Register My Entity to Do Business in a State? Supreme Court Case Reminds Us of the Scope of Considerations

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Clients frequently ask whether a business entity needs to register to do business in a particular state with which the entity has begun to have some degree of ongoing contact. In responding we typically consider the state's...more

McDermott Will & Emery

Supreme Court Takes Up Constitutional Challenge to Section 965 Transition Tax

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On June 26, 2023, the Supreme Court of the United States agreed to hear a rare challenge under the Sixteenth Amendment and Tax Clauses to Section 965 of the tax code. In Moore v. United States, the justices will consider...more

Faegre Drinker Biddle & Reath LLP

Supreme Court Decides Tyler v. Hennepin County, Minnesota

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On May 25, 2023, the Supreme Court decided Tyler v. Hennepin County, Minnesota, No. 22-166, holding that, upon seizure of their real property for unpaid property taxes, the Takings Clause of the Fifth Amendment of the U.S....more

Fox Rothschild LLP

Georgia Residents Eligible for $3,000 Tax Exemption For Each ‘Unborn’ Child

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Beginning with the 2022 tax year, Georgia residents may claim a $3,000 tax exemption on their Georgia state income tax return for each qualifying “unborn” child. On August 1, 2022, the Georgia Department of Revenue...more

Troutman Pepper

Trends to Watch in State and Local Tax

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We have been living with the pandemic for nearly two years. During these two years, much has changed in the workplace and how companies conduct business. Teleworking is certainly one aspect of our “new normal,” however, many...more

Rivkin Radler LLP

Like A Good Neighbor, New York Is Still Free To Tax You – Sorry For The Inconvenience

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NH vs MA- Last week, the U.S. Supreme Court denied New Hampshire’s request that the Court exercise its original jurisdiction under the Constitution[i] to hear and resolve a conflict involving the taxation by Massachusetts...more

Eversheds Sutherland (US) LLP

SCOTUS denies New Hampshire’s motion challenging Massachusetts’ taxation of nonresident remote workers during Covid-19

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On June 24, 2021, the United States Supreme Court held a conference to review New Hampshire’s motion for leave that challenged Massachusetts’ taxation of wages earned by nonresident remote workers during the Covid-19 period....more

Sullivan & Worcester

On NH v. Mass. Remote Tax Case – Should SCOTUS Pass or Play? Reactions to the SG’s Brief

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The Solicitor General has weighed in on New Hampshire's attempt to get #SCOTUS to strike down Massachusetts' temporary tax rules for remote workers. On the threshold question of whether the Court should take the case, the...more

Kerr Russell

State And Local Tax Considerations For Remote Employees – And Their Employers

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Government mandated work-from-home orders have created a remote workforce, creating a host of complex state and local tax issues for both employers and their employees. Even as these orders expire, a common trend among...more

Hicks Johnson

McGirt Update: Tax, Environmental, and Energy Implications

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Three months on from the Supreme Court’s decision in McGirt v. Oklahoma, the fallout is becoming increasingly clear in Oklahoma. On July 9, 2020, the Supreme Court issued its opinion in McGirt, ruling that most of the eastern...more

Hicks Johnson

Oklahoma Oil and Gas Business Braces for Change in Wake of Supreme Court Decision

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On July 9, 2020, the Supreme Court issued its opinion in McGirt v. Oklahoma, ruling that most of the eastern half of Oklahoma is an Indian reservation. While the decision ostensibly resolves a jurisdictional challenge to a...more

Perkins Coie

U.S. Supreme Court finds in Favor of Taxpayer Trust Beneficiary in Kaestner

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On June 21, 2019, the U.S. Supreme Court issued its opinion in North Carolina Department of Revenue v. Kimberly Rice Kaestner 1992 Family Trust. This unanimous decision stated that the State of North Carolina may not tax...more

Mitchell, Williams, Selig, Gates & Woodyard,...

U.S. Supreme Court Limits the Ability of States to Tax a Trust – The Kaestner Case

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On June 21, 2019, the U.S. Supreme Court issued an opinion limiting the ability of a state to impose income taxes on a trust when the trust’s connection with the taxing state is minimal. The case is styled North Carolina...more

Roetzel & Andress

Trusts, Beneficiaries, And The Application Of State Income Tax

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In North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, Case No. 18-457, 588 U.S. __ (2019), the Supreme Court revived the two-prong test from Quill v. North Dakota, 504 U.S. 298 (1992) and held...more

McGuireWoods LLP

North Carolina Revenue Department Sets Deadline to Claim Refunds Under Kaestner

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On July 2, 2019, the North Carolina Department of Revenue issued a notice setting December 21, 2019, as the deadline for certain taxpayers to file amended returns or tax refund claims based on the U.S. Supreme Court decision...more

Jones Day

United States Supreme Court Rules State Cannot Tax Trust’s Income

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Kaestner ruled that a state's taxation of a trust's income, where the only connection to the state was an in-state beneficiary, violates the Due Process Clause. On June 21, 2019, the United States Supreme Court unanimously...more

Proskauer Rose LLP

Wealth Management Update - July 2019

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Supreme Court Ruling in North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, 588 U.S. [TBD] and its Relevance to Income Taxation of Accumulated Income in California Trusts - The Supreme Court...more

Proskauer - Tax Talks

State Tax on Trust Income Based Solely on In-State Residence of Beneficiaries Found Unconstitutional

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On June 21, 2019, the United States Supreme Court decided North Carolina Dept. of Revenue v. Kimberly Rice Kaestner 1992 Family Trust (hereinafter, “Kaestner”). In a unanimous opinion delivered by Justice Sotomayor, the Court...more

Davis Wright Tremaine LLP

Remember State Income Taxes When Creating a Trust to Own Family Business Interests

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Oftentimes, a family business will be owned in part or entirely by one or more irrevocable trusts. Whether those trusts are subject to state income tax depends on the location of any one or more of: (1) the...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

Eversheds Sutherland (US) LLP

State tax implications of US Supreme Court’s limitation of judicial deference to agency interpretations of their own regulations

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On June 26, 2019, the US Supreme Court issued its opinion in Kisor v. Wilkie. The Court declined to overturn Auer v. Robbins and Bowles v. Seminole Rock & Sand Co, but reinforced the limits on the applicability of the...more

McDermott Will & Emery

Trust Wins Due Process Challenge to North Carolina State Income Tax

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Last week, the US Supreme Court ruled that North Carolina may not tax a trust’s income when the trust’s only contact with the state is the in-state residence of discretionary beneficiaries. The Due Process Clause requires a...more

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