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Dorsey & Whitney LLP

The Supreme Court Update - March 3, 2025

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Today, the Supreme Court of the United States granted certiorari in one case: Barrett v. United States, No. 24-5774: A jury convicted Dwayne Barrett of robbery under the Hobbs Act, 18 U.S.C. § 1951, which prohibits...more

Dorsey & Whitney LLP

The Supreme Court Update - April 12, 2024

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The Supreme Court of the United States issued three decisions today: Sheetz v. County of El Dorado, No. 22-1074: This case involves the “unconstitutional conditions doctrine,” set forth in Nollan v. Cal. Coastal Comm’n,...more

Troutman Pepper Locke

Lawsuit Highlights the Complexity of Regulating the Intrastate Use of Marijuana

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One of the most interesting aspects of marijuana law and policy in the U.S. is its tendency to strike at our most foundational democratic principles. In 2005, the U.S. Supreme Court held, in Gonzales v. Raich, that Congress...more

Bradley Arant Boult Cummings LLP

A cautionary tale: Challenges for firms in Wayfair compliance

Law firms periodically receive requests for advice from CPAs regarding a client’s need to come into compliance with the relatively new and sometimes confusing “economic nexus” or “Wayfair” rules for selling goods or providing...more

WilmerHale

3 Personal Jurisdiction Questions Mallory Leaves Unanswered

WilmerHale on

The due process framework that has cabined personal jurisdiction over nationwide and global businesses for the last eight decades — since the U.S. Supreme Court's 1945 ruling in International Shoe Co. v. Washington — looks...more

Benesch

Far From Home: Supreme Court Expands General Jurisdiction for Out-of-State Defendants in Mallory v. Norfolk Southern Railway Co.

Benesch on

When served with a summons and complaint for an out-of-state lawsuit, one of the first things a defendant is likely to ask is—can this court compel me to appear? Given that most transportation and logistics-related disputes...more

Benesch

Supreme Court Expands General Jurisdiction in Mallory v. Norfolk Southern Railway Co., Marking Departure from “At Home”...

Benesch on

The test for personal jurisdiction, which asks whether a defendant can be compelled to litigate in a particular state, has been extensively developed over the past several decades, and notably refined in the last fifteen...more

Venable LLP

When International Shoe Doesn't Fit: Personal Jurisdiction After Mallory v. Norfolk Southern

Venable LLP on

Every first-year law student learns two ways that a court can have jurisdiction over a corporate defendant. If the defendant has "minimum contacts" with a state, and the plaintiff's injuries arise out of those contacts, then...more

Lathrop GPM

Supreme Court Holds Corporation Waived Due Process Rights and Consented to General Personal Jurisdiction by Registering to do...

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On June 27, 2023, the United States Supreme Court held in Mallory v. Norfolk Southern R. Co., No. 21-1168, 2023 WL 4187749, that Norfolk Southern submitted to the state of Pennsylvania’s general jurisdiction (that is, being...more

Beveridge & Diamond PC

Supreme Court Narrows Dormant Commerce Clause Protections Against Regulation of Business in Decision Affirming California Pork Law

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The dormant Commerce Clause is one of the oldest constitutional doctrines, dating to the early 1800s. The Commerce Clause of the Constitution gives Congress the authority to regulate interstate commerce, and the dormant...more

Hogan Lovells

U.S. Supreme Court upholds California’s Proposition 12 law regarding animal welfare

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The Supreme Court issued a decision on May 11, 2023, upholding California’s Proposition 12 against a challenge under the U.S. Constitution’s Dormant Commerce Clause. Proposition 12 is a ballot initiative passed by the state’s...more

Kelley Drye & Warren LLP

Supreme Court’s Review of California’s Proposition 12 Could Have Implications for State Climate, Energy, and Public Health...

On Monday, March 28, 2022, the U.S. Supreme Court agreed to hear industry’s challenge to California’s Proposition 12, a law restricting certain confinement practices in industrial animal agriculture. The case, styled National...more

Morgan Lewis

Pennsylvania Administratively Sets Bright-Line Economic Nexus Threshold for Corporate Net Income Tax

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The Pennsylvania Department of Revenue issued a bulletin announcing its view that the US Supreme Court’s sales and use tax decision in Wayfair v. South Dakota applies equally to corporate net income tax and authorizes the...more

Latham & Watkins LLP

Supreme Court Won’t Hear Challenge to Oregon’s LCFS Program

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High Court’s action clears pathway for low-carbon fuel standard programs. On May 13, 2019, the US Supreme Court denied certiorari in American Fuel & Petrochemical Manufacturers (AFPM), et al., v. O’Keeffe, et al...more

Rosenberg Martin Greenberg LLP

What to Know About Wayfair and Its Impact on Maryland Sales Tax Audits

Earlier this year, the Supreme Court decided on the much-anticipated case of South Dakota v. Wayfair, 585 U.S. ___, 138 S.Ct. 2080 (2018). At issue was the validity of a statute applying sales tax to internet retailers that...more

Neal, Gerber & Eisenberg LLP

Client Alert: Illinois Imposes Economic Nexus Standard Impacting Remote Sellers

On June 21, 2018, the United States Supreme Court dramatically altered the state tax world when it issued its decision in South Dakota v. Wayfair, Inc....more

Womble Bond Dickinson

U.S. and Foreign Businesses: You are Now “Virtually” Certain to Have Multistate Tax Obligations

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Executive Summary - After Wayfair, unless Congress intervenes: The physical presence sales tax taxability standard is now gone - at least under circumstances like those presented by South Dakota’s situation. Income...more

Pierce Atwood LLP

Maine Issues Guidance For Remote Sellers

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Maine Revenue Services issued guidance, August 8, 2018, regarding remote sellers’ sales tax collection obligations in light of the Supreme Court’s June 21, 2018 decision in South Dakota v. Wayfair, Inc....more

Fox Rothschild LLP

U.S. Supreme Court Removes Tax Advantage For Online Retailers

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In its 5-4 decision in South Dakota v. Wayfair, the U.S. Supreme Court gave states the authority to require online retailers to collect state sales taxes even if the retailer has no physical presence in a state. The decision...more

Mitchell, Williams, Selig, Gates & Woodyard,...

South Dakota v. Wayfair: The Physical Presence Rule - Outdated and Overturned

Just about every State in the U.S. imposes a “sales tax” on the retail sale of goods and services in their State. That sales tax is required to be collected and remitted by the seller of the goods or services; however, if the...more

Fox Rothschild LLP

U.S. Supreme Court Removes Tax Advantage For Online Retailers

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In its 5-4 decision in South Dakota v. Wayfair, the U.S. Supreme Court gave states the authority to require online retailers to collect state sales taxes even if the retailer has no physical presence in a state. The decision...more

Morrison & Foerster LLP

State + Local Tax Insights: Special Edition 2018

Stand Your Ground! Substantial Nexus Lives After Wayfair - The U.S. Supreme Court decided in South Dakota v. Wayfair, Inc. that the U.S. Constitution does not require a physical presence in a taxing state in order for...more

McDermott Will & Emery

House Judiciary Committee to Consider Wayfair Decision Impact

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The US House Committee on the Judiciary has scheduled a hearing for Tuesday, July 24 at 10:00 am EDT in 2141 Rayburn House Office Building. According to a press release circulated July 19, the topic of the hearing will be...more

Dickinson Wright

Supreme Court’s South Dakota v. Wayfair, Upends State Limitations on Taxing of Online Businesses

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In a sign of how far e-commerce has changed in just a little over two decades, on June 21, 2018, the U.S. Supreme Court overturned its 1992 decision of Quill v. North Dakota (504 U.S. 298). The implications of this...more

Alston & Bird

INSIGHT: ‘Wayfair’: What Are the Practical Retroactivity Concerns?

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What is the practical risk that states would take in applying Wayfair retroactively? And should taxpayers rush to limit exposure for historical periods by entering into voluntary disclosure agreements with states that might...more

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