The United States Supreme Court on June 21, 2018 issued a decision in the closely watched sales tax collection case of South Dakota v. Wayfair Inc., Case Number 17-494. The 5 – 4 decision overturned the cases of National...more
6/25/2018
/ Appeals ,
Commerce Clause ,
Constitutional Challenges ,
Internet Retailers ,
Interstate Commerce ,
Out-of-State Companies ,
Physical Presence Test ,
Quill ,
Reversal ,
Sales & Use Tax ,
SCOTUS ,
South Dakota v. Wayfair ,
Substantial Nexus
Our previous QuickStudy published on July 14, 2017, discussed the swift revocation of Directive 17-1 by the Massachusetts Department of Revenue (“DOR”) following a ruling from the Massachusetts Superior Court that Directive...more
On July 11, 2017, the Third Court of Appeals at Austin (Texas) issued a decision in Freestone Power Generation, LLC et al. v. Texas Commission on Environmental Quality, Cause Nos. 03-16-00693-CV et al. (“Freestone Power”),...more
Our previous QuickStudy published on April 14, 2017, detailed Directive 17-1, issued by the Massachusetts Department of Revenue (“DOR”), which would have required all out-of-state internet vendors that in the prior taxable...more
According to new Directive 17-1 issued by the Massachusetts Department of Revenue, beginning July 1, 2017, all out-of-state internet vendors that in the prior taxable year had greater than $500,000 in Massachusetts sales and...more
While recent federal tax reform initiatives and commentary have garnered most tax-related headlines, including in the area of taxation of executive compensation, the Supreme Court of Connecticut in Allen v. Comm’r of Revenue...more
Cash-strapped E&P companies may be leaving a portion of their severance taxes on the table. Among other production incentives found in the Texas Tax Code are (1) a tax credit for qualifying low-producing oil leases and (2) a...more