News & Analysis as of

Department of Revenue United Parcel Service

Eversheds Sutherland (US) LLP

Return to sender – Chevron deference lives (for the moment)

On May 20, 2019, the US Supreme Court denied United Parcel Service Inc.’s (UPS) petition in a case which implicates the amount of deference that courts should provide to governmental agencies. Given the importance of...more

Morrison & Foerster LLP

Indiana DOR Finds Economic Nexus, Disregards UPS

The Indiana Department of Revenue recently concluded that a company that earned royalty income from licensing trademarks and trade names to two of its Indiana affiliates, and had no physical presence in the state, nonetheless...more

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