Privacy Issues from Third-Party Website Tags
Video: Making Trade Inclusive for All Americans: A Conversation with AAEI's Eugene Laney Jr., Ph.D.
Fashion in the Metaverse: Looking Into the Future
Law Brief®: Mark Rosenberg and Richard Schoenstein Discuss Online Distribution Leakage
2022 Bankruptcy & Restructuring Outlook
Podcast: The Briefing by the IP Law Blog - Keeping an Eye on Warby Parker Adwords Trademark Infringement Lawsuit
The Briefing by the IP Law Blog: Keeping an Eye on Warby Parker Adwords Trademark Infringement Lawsuit
PODCAST: Williams Mullen's Trending Now: An IP Podcast - Advertising & Customer Engagement in the Digital Age - Customer Reviews and Response
PODCAST: Williams Mullen's Trending Now: An IP Podcast - Your Brand is Your Business: Protecting and Managing Your Brand Online
[IP Hot Topics Podcast] Innovation Conversations: Paul Reed Smith
Podcast: State Taxation of Digital Health Products
Lowndes Client Corner Podcast Episode 5 - Winter Park Distilling Company Brews One-Of-A-Kind Facility in Winter Park
III-43-Expert Roundtable Discussion on the Impact of Recent Regulatory Initiatives on Recruitment, Retention and the Retail Industry
Are there going to be new generic top level domains available in the future?
The U.S. Supreme Court decision in South Dakota v. Wayfair, Inc. 138 S. Ct. 2080 (2018) upended how businesses think about state tax compliance. In Wayfair, the Court upheld a South Dakota sales tax law that taxed...more
On February 22, 2022, British Columbia (B.C.) Finance released its 2022 budget and accompanying draft legislation, which proposed new provincial sales tax (PST) rules regarding “online marketplace facilitators.” These new...more
All states but one that impose a sales and use tax now have laws requiring out-of-state companies to collect tax if they have a significant economic presence in a state. The Governor of Missouri, the last remaining state, is...more
In today’s COVID-era, more retailers are offering innovative solutions for customers to shop with minimal brick-and-mortar browsing time. Options to place an order online and pick up your items in the store are extremely...more
On April 19, 2021, Florida Governor Ron DeSantis signed into law Senate Bill 50 (SB 50), which amends portions of Chapter 212, Florida Statutes. SB 50 is slated to significantly reduce Florida’s commercial leasing sales tax...more
In June 2018, the United States Supreme Court in Wayfair held that the physical presence of the taxpayer was no longer a prerequisite for imposition of a sales tax. In so doing, the Court blessed the concept of “economic...more
Most states have recently passed laws requiring marketplace facilitator to collect tax on e-commerce sales by remote sellers made through the marketplace’s platform. Ohio, for example, broadly defines a marketplace...more
This Alert summarizes the more significant tax provisions enacted by the North Carolina General Assembly in 2019. The most important tax changes were originally included in House Bill 966, the 2019 Appropriations Act (the...more
Considerable changes to sales tax laws in more than two dozen states continue to challenge online retailers, who must swiftly comply with a complex and shifting network of regulations....more
The Missouri House of Representatives is considering legislation (House Bill 648) that would impose sales tax collection obligations on payment processors. House Bill 648 was introduced on January 23, 2019, was read in the...more
U.S. Supreme Court Internet Sales Tax Decision and Property Values - Your editors do not need to belabor the point that brick and mortar retail occupancies, rents and values have been pounded as a result of internet...more
In stark contrast to the rapid development of e-commerce in China, it has taken nearly five years and no less than four drafts for China to finalise its first e-Commerce Law. The new law will enter into force on 1 January...more
On May 30, 2018, Iowa’s Governor signed Senate File 2417. Among other things, it applies Iowa’s 7% sales tax to sales over the internet in Iowa....more
A bill passed in Connecticut’s 2018 legislative session seeks to expand the conditions under which certain out-of-state retailers must collect and remit Connecticut sales tax....more
A look at the some of the losers—cities, mostly—in Amazon’s recent move to start collecting sales taxes in more states. The problem? While Amazon now collects sales taxes in every state that has one, it’s collection deals...more
The rise of the internet retailer has created significant loss of sales tax revenue for state revenue agencies due to the loss of revenue from sales and use tax collected in brick-and-mortar retail establishments....more
Retailers will be closely watching the outcome of the U.S. Supreme Court’s decision to revisit a 26-year-old case which has limited states’ taxing authority over online sales. The Supreme Court, heeding calls from...more
Thirty-six state attorneys general, most recently joined by California and Hawaii, have filed an amici curiae brief urging the U.S. Supreme Court to reconsider the “physical presence test”. The test requires that a retailer...more
Online sales tax is one of many tax-related issues that Congress is currently considering. (Stick with us, this shouldn’t be too boring.) Under the 1992 U.S. Supreme Court decision of Quill v. North Dakota (504 U.S. 298), an...more
Since the dawn of the age of e-commerce, brick-and-mortar retailers have championed “the level playing field”. Their battle cry: Internet retailers should be subject to sales tax just like us!...more
Under the Dome: Inside the Maine State House provides a high-level overview of recent activity at the Maine State House. Testimony on Tax Surcharge Bills - This week, the Legislature’s Taxation Committee heard...more
The Georgia Tax Tribunal, in its first published decisions in more than a year, held that: (1) Scholastic Book Clubs has nexus in Georgia and must collect sales tax; and (2) a taxpayer’s election of one tax credit for...more
When making sales or conducting business on the internet, it is easy to overlook state sales tax. Whether you make a sale of tangible property online, on the phone, by fax, via a purchase order, or other medium, you are...more