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Constitutional Challenges Department of Revenue

Blank Rome LLP

State Tax Policy - The Fine Line Between Delegation and Abdication

Blank Rome LLP on

As is true of the U.S. government, within the executive branch of state governments live administrative agencies, which state legislatures have vested with powers to implement and enforce the laws enacted by state...more

Lowndes

Hillsborough County Commercial Lease Sales Tax Rate Reduced by Recent Florida Supreme Court Decision

Lowndes on

A recent Florida Supreme Court decision found that the Hillsborough County 1% transportation sales surtax is unconstitutional. As a result, the decision reduced the sales tax rate on commercial lease payments in Hillsborough...more

McDermott Will & Emery

Oregon Bars Use of Three Factor Apportionment Formula

McDermott Will & Emery on

In Health Net Inc. v. Dep’t of Revenue, Docket No. S063625 (Apr. 12, 2018), the Oregon Supreme Court rejected a business taxpayer’s constitutional challenges to a 1993 Oregon statute that eliminated the right to utilize a...more

Bradley Arant Boult Cummings LLP

Retroactive Tax Law Upheld, Circuit Court Jurisdiction Limited

Before 2014, Alabama sales tax applied only to the sale of prepaid calling cards or authorization numbers, pursuant to Ala. Code §40-23-1(a)(13). In 2014, the Alabama Legislature amended the above statute to “clarify” that it...more

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