To the surprise of many, the U.S. Supreme Court granted the State of South Dakota’s petition for writ of certiorari in South Dakota v. Wayfair, Inc. et al., No. 17-494, on January 12. The case involves the constitutionality...more
2/13/2018
/ Case Consolidation ,
Economic Presence Nexus ,
Internet Retailers ,
Online Sales Tax ,
Out-of-State Companies ,
Overstock.com ,
Petition for Writ of Certiorari ,
Physical Presence Test ,
Quill ,
Retail Market ,
Retailers ,
SCOTUS ,
South Dakota v. Wayfair ,
State and Local Government
Alabama local governments are combatting revenue losses and concomitant budget issues primarily because of the loss of their sales tax base to online sellers and because of their citizens’ demand for more or increasingly...more
1/29/2018
/ AL Supreme Court ,
Appeals ,
Business Licenses ,
Business Privilege Tax ,
E-Commerce ,
Exports ,
Imports ,
Internet Retailers ,
Municipalities ,
Out-of-State Companies ,
Retail Market ,
State and Local Government ,
State Taxes ,
Tax Appeals ,
Tax Assessment ,
Tax Revenues
In preparation for the 2013 session of the Alabama Legislature, which begins on February 5, several of Alabama’s most prominent business and trade organizations have finalized their 2013 legislative agendas. Most notably, the...more