News & Analysis as of September 19, 2024

Discrimination › Sales & Use Tax

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Discrimination is prejudicial treatment related to (or inappropriate consideration of) an individual's actual or perceived membership in a particular class, group or category, such as an individual's... more +

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

Rosenberg Martin Greenberg LLP on 11/12/2018

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

Railroad Success (For Now) in Challenging State Fuel Tax as Unlawfully Discriminatory

Stinson LLP on 3/27/2018

In a tax case that has had more twists and switchbacks than the Swiss Glacier Express, rail carrier CSX scored an important victory on March 23, 2018, in its decade-long effort to challenge what they contended was an...more

Video-Streaming Companies See the “Netflix Tax” Going into Effect Around the Country to the Dismay of “Cord Cutters”

Butler Snow LLP on 11/2/2016

If you are like many other Americans, then you may have “cut your Cable TV cord” and turned to streaming movies and shows through your accounts with Netflix, Amazon Prime, Hulu, HBO GO, SlingTV, or other video streaming tech...more

Alabama Department of Revenue Gets a Second Chance to Justify Diesel Fuel Sales Tax Against Rail Carriers

Bradley Arant Boult Cummings LLP on 3/10/2015

In the State of Alabama’s and CSX Transportation’s second trip to the U.S. Supreme Court, the Court held in a 7-2 decision on March 4 that Alabama’s sales tax on diesel fuel purchased and used by rail carriers—where motor and...more

U.S. Supreme Court Sends 4-R Act Case Back to Lower Court for the Second Time

Eversheds Sutherland (US) LLP on 3/6/2015

A day after issuing its decision in Direct Marketing Ass’n v. Brohl, the U.S. Supreme Court decided Alabama Department of Revenue v. CSX Transportation, Inc. The Court held that a rail carrier can show discrimination under...more

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