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Tempest In A Teapot? The Due Process Clause Implications Of Kaestner Trust

The two primary constitutional weapons used to combat the application of state tax laws are the Due Process Clause and the Commerce Clause. That said, for decades Due Process Clause arguments were often afterthoughts to...more

SCOTUS Rejects Physical Presence Rule In Wayfair

In a narrow 5-4 decision, the Court in South Dakota v. Wayfair, Inc. overruled its long-held precedent and held that under the Commerce Clause physical presence is no longer the touchstone for sales tax nexus. Dating back to...more

It’s Like Déjà Vu, All Over Again: Wayfair And The Evolution Of Commerce

The United States Supreme Court has recently agreed to hear oral argument in South Dakota v. Wayfair, Inc. – a case exploring the boundaries of sales and use tax nexus. The crux of the dispute in Wayfair relates to the...more

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