On March 3, 2020, the United States House of Representatives’ Committee on Small Business, Subcommittee on Economic Growth, Tax, and Capital Access, held a hearing titled, “South Dakota v. Wayfair, Inc.: Online Sales Taxes...more
On March 31, 2019, the New York Legislature approved budget legislation for the Fiscal Year 2020 (the “Budget Bill”). Among other things, the Budget Bill codifies the position of the New York State Department of Taxation and...more
New York State Governor Andrew Cuomo released his Fiscal Year 2020 budget and accompanying legislation on January 15, 2019 (the Budget Bill). Among other things, the Budget Bill proposes statutory revisions to respond to the...more
1/18/2019
/ Corporate Taxes ,
Dodd-Frank ,
Excise Tax ,
GILTI tax ,
Governor Cuomo ,
Marijuana ,
Online Sales Tax ,
Sales & Use Tax ,
Sales Tax ,
State Budgets ,
Tax Cuts and Jobs Act ,
Tax Exemptions
In a 5-4 decision, the US Supreme Court today overruled its landmark decisions in Quill Corp. v. North Dakota and National Bellas Hess, Inc. v. Department of Revenue of Illinois, disposing of the “physical presence” rule that...more
6/22/2018
/ 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
On February 22, 2016, the U.S. Court of Appeals for the Tenth Circuit (Tenth Circuit) issued its opinion in Direct Marketing Association v. Brohl, reversing the district court’s order granting summary judgment. The Tenth...more
2/23/2016
/ Direct Marketing Association ,
Direct Mkting Association v Brohl ,
Dormant Commerce Clause ,
Interstate Commerce ,
Permanent Injunctions ,
Quill ,
Reporting Requirements ,
Retailers ,
Reversal ,
Sales & Use Tax ,
SCOTUS ,
Undue Burden
Direct Marketing Association (DMA) continued its fight against Colorado’s use tax reporting regime during oral arguments today before the United States Court of Appeals for the Tenth Circuit. After getting sidetracked with a...more