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McNees Wallace & Nurick LLC

United States Supreme Court Strikes Down Quill: Physical Presence Standard Gone

In a widely anticipated decision in the state tax world, the United States Supreme Court, in South Dakota v. Wayfair (June 21, 2018), has struck down the sales tax physical presence standard set forth in Quill Corp. v. North...more

Morgan Lewis

Supreme Court Overturns Physical Presence Standard for Establishing Sales Tax Nexus

Morgan Lewis on

The US Supreme Court overturned over a half century of precedent on Thursday, holding that a state may reasonably impose sales tax collection obligations on retailers with no physical presence in the state based on a certain...more

White and Williams LLP

United States Supreme Court to Decide Internet Sales Tax Case

White and Williams LLP on

The United States Supreme Court will soon decide a significant sales tax case that is expected to have broad implications for internet businesses. The Supreme Court recently heard oral argument in South Dakota v. Wayfair...more

Parker Poe Adams & Bernstein LLP

Supreme Court Hears Case that May Fundamentally Change the Rules – Are You Ready for Potential Sales Tax Turmoil?

Today the United States Supreme Court heard oral arguments in South Dakota v. Wayfair – a case that could fundamentally change the rules governing when a state may impose sales or use tax collection responsibilities on a...more

BCLP

Supreme Court Hears Oral Arguments on State Taxation of Online Retailers

BCLP on

The U.S. Supreme Court heard long-awaited arguments yesterday in South Dakota v. Wayfair, the case brought by the state against several retailers, hoping that the court will overturn over 25 years of precedent on the issue of...more

Bradley Arant Boult Cummings LLP

Potential Impact on Alabama If U.S. Supreme Court Approves South Dakota Economic Nexus Statute

To the surprise of many, the U.S. Supreme Court granted the State of South Dakota’s petition for writ of certiorari in South Dakota v. Wayfair, Inc. et al., No. 17-494, on January 12. The case involves the constitutionality...more

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

Is the Supreme Court Set to Extinguish Bellas Hess' Bright Line Rule Barring Imposition of Sales Tax on Out-of-State Internet...

Twenty-six years ago in Quill Corp. v. North Dakota the U.S. Supreme Court held that the Bellas Hess bright line rule that out-of-state sellers cannot be held liable for collecting and remitting sales tax to any state unless...more

Robins Kaplan LLP

Another Online Sales Tax Update: SCOTUS Grants Cert

Robins Kaplan LLP on

Earlier this month, the United States Supreme Court agreed to hear South Dakota’s challenge in South Dakota v. Wayfair to the 1992 Supreme Court decision in Quill v. North Dakota, which requires a physical presence test to...more

Chambliss, Bahner & Stophel, P.C.

Tennessee Takes Out-of-State Sales Tax into Its Own Hands

Are you an out-of-state retailer doing business in Tennessee? If so, take note. The Tennessee Department of Revenue is proposing a new rule mandating certain out-of-state dealers to collect and remit sales and uses taxes to...more

Williams Mullen

U.S. Supreme Court’s Decision in Direct Marketing – Out of State Retailers may be in for a Shock!

Williams Mullen on

The U.S. Supreme Court has ruled in one of the three state and local tax cases argued in this term - Direct Marketing Association v. Brohl, 575 U.S. __(2015) At first glance, the Court’s ruling adds clarity to the Tax...more

McDermott Will & Emery

SCOTUS: Colorado Notice and Reporting Challenge Not Barred by the Tax Injunction Act

The United States Supreme Court released a unanimous decision yesterday holding that the Tax Injunction Act (TIA), 28 U.S.C. § 1391, does not bar suit in federal court to enjoin the enforcement of Colorado notice and...more

Faegre Drinker Biddle & Reath LLP

Supreme Court Decides Direct Mktg. Ass'n. v. Brohl

On March 3, 2015, the Supreme Court decided Direct Mktg. Ass’n. v. Brohl, No. 13-1032, holding that the Tax Injunction Act (TIA), which provides that federal district courts “shall not enjoin, suspend or restrain the...more

Womble Bond Dickinson

U.S. Supreme Court Rules That Time Spent In Mandatory Security Screening at the End of a Workday Is Not Compensable

Womble Bond Dickinson on

The United States Supreme Court issued an interesting decision last month on whether employees who are required to undergo security screening after their work was done should be paid for that time. The Supreme Court found in...more

Proskauer - California Employment Law

Time Spent By Warehouse Workers In Security Screening Is Not Compensable Under Fair Labor Standards Act

The employer in this case, Integrity Staffing Solutions, Inc., provides staffing to Amazon.com throughout the United States. Plaintiffs Jesse Busk and Laurie Castro worked as hourly employees retrieving and packaging products...more

Manatt, Phelps & Phillips, LLP

Employment Law - January 2015

U.S. Supreme Court: Security Screenings Not Compensable - Why it matters: In a closely watched case, the U.S. Supreme Court unanimously reversed the Ninth U.S. Circuit Court of Appeals to rule that the time spent by...more

Holland & Knight LLP

Time Spent in Employer-Mandated Security Checks Held Non-Compensable: U.S. Supreme Court Decision in Integrity Staffing Solutions,...

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In a recent U.S. Supreme Court decision, a unanimous court held that time spent by employees in mandatory security checks after work is not compensable, unless the screenings are "integral and indispensable" to the principal...more

Fenwick & West LLP

Waiting for and Undergoing Security Checks Not Compensable Time

Fenwick & West LLP on

The United States Supreme Court recently held in Integrity Staffing Solutions, Inc. v. Busk et al. that time spent waiting for and undergoing post-shift security checks is not compensable under the Fair Labor Standards Act...more

Nossaman LLP

Did You Know…Security Time Is Not Compensable Time

Nossaman LLP on

In Integrity Staffing Solutions, Inc. v. Busk, the United States Supreme Court addressed whether an employee is “working” when undergoing a security screening because he or she is required to do so by the employer. In a...more

Laner Muchin, Ltd.

U.S. Supreme Court Hears Argument On Compensability Of Time Spent By Employees Undergoing Post-Shift Security Checks

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In Integrity Staffing Solutions v. Busk, the United States Supreme Court heard oral argument recently in a class action case regarding whether employees assigned by their employer to work at an Amazon warehouse must be...more

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