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Internet Retailers Supreme Court of the United States Reversal

Sheppard Mullin Richter & Hampton LLP

Nota Bene Episode 98: The U.S. Supreme Court’s Mark on U.S. Antitrust Law for 2020 with Thomas Dillickrath and Bevin Newman

The United States Supreme Court infrequently hears antitrust cases but when it decides to hear a case, the Court has the power to shape the framework of American antitrust laws. In this episode, we’re examining the...more

Morgan Lewis

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

Morgan Lewis on

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

Jones Day

Insights from the Supreme Court’s Apple v. Pepper Antitrust Decision

Jones Day on

In May 2019, the U.S. Supreme Court issued a 5–4 decision in Apple v. Pepper, one of the Court's most significant antitrust rulings of the last several years. In a majority opinion authored by Justice Kavanaugh, the Court...more

K&L Gates LLP

Follow The Money: The Supreme Court Defines the “First Purchaser” to Whom Illinois Brick Limits Antitrust Damage Claims as a...

K&L Gates LLP on

In a 5–4 decision, in Apple, Inc. v. Pepper, the U.S. Supreme Court (the “Court”) followed the its 1977 precedent in Illinois Brick v. Illinois, which limits the assertion of antitrust damage claims to the first purchaser...more

Faegre Drinker Biddle & Reath LLP

Future of Antitrust Class Actions Foreshadowed in Apple Inc. v. Pepper

On May 13, 2019, the Supreme Court issued its most recent decision relating to antitrust class action litigation. The case, Apple Inc. v. Pepper, No. 17-204, could represent a significant shift in antitrust class action...more

Bradley Arant Boult Cummings LLP

SCOTUS Blows Down Apple’s House Made of Illinois Brick

In a 5-4 split decision, the U.S. Supreme Court appears to have reworked a longstanding precedent that has been a foundation of antitrust litigation for more than 40 years—the “direct purchaser” rule of Illinois Brick, which...more

Patterson Belknap Webb & Tyler LLP

Evolving Antitrust Principles in the Age of Big Tech: Supreme Court Allows Antitrust Suit to Move Forward Against Apple

In a recent decision decided on May 13, 2019, the Supreme Court allowed an antitrust suit to move forward against Apple.  Consumers brought suit based on Apple’s operation of its App Store – which serves as the exclusive...more

Carlton Fields

Supreme Court Upholds Ninth Circuit Decision: Antitrust Action Against Apple May Proceed

Carlton Fields on

In a 5-4 ruling issued on Monday, the U.S. Supreme Court in Apple Inc. v. Pepper determined that iPhone users may proceed with their claims against Apple over its alleged anticompetitive app store practices. The decision...more

Akin Gump Strauss Hauer & Feld LLP

Apple Inc. v. Pepper: The Supreme Court Chips Away at Illinois Brick, Allowing iPhone Users to Sue Apple for Monopolizing iPhone...

• The U.S. Supreme Court split 5-4 on how to apply Illinois Brick’s prohibition on federal indirect purchaser lawsuits to a case where plaintiff app purchasers bought apps from the Apple App Store, paying a price set by the...more

Fox Rothschild LLP

App Store Purchasers Entitled To Bite At The Antitrust Apple, Says Supreme Court

Fox Rothschild LLP on

The United States Supreme Court decided this week that purchasers of apps through the Apple App Store have standing under federal antitrust law to bring a class-action lawsuit against the tech giant....more

Alston & Bird

U.S. Supreme Court Clarifies the Direct-Purchaser Rule, Allows App Purchasers to Proceed Against Apple

Alston & Bird on

Wondering if you’re a direct purchaser from a monopoly? There’s a Supreme Court ruling for that. Our Antitrust Team downloads the Court’s Apple v. Pepper decision and considers its conclusions and implications....more

Weintraub Tobin

U.S. Supreme Court Allows App Store Anti-Trust Class Action To Proceed Against Apple

Weintraub Tobin on

In APPLE INC. v. PEPPER ET AL., case number 17-204, the United States Supreme Court considered a case alleging Apple has monopolized the retail market for the sale of apps and has unlawfully used its monopolistic power to...more

Skadden, Arps, Slate, Meagher & Flom LLP

Supreme Court Holds Antitrust Claims of iPhone App Consumers Are Not Barred by Illinois Brick

On May 13, 2019, in a 5-4 decision in Apple Inc. v. Pepper, the U.S. Supreme Court held that consumers of iPhone apps are direct purchasers of Apple and therefore have standing to sue the company for alleged monopolization of...more

Faegre Drinker Biddle & Reath LLP

Supreme Court Decides Apple Inc. v. Pepper

On May 13, 2019, the Supreme Court decided Apple Inc. v. Pepper, No. 17-204, holding that iPhone owners who purchase apps from Apple’s App Store are “direct purchasers” from Apple and may sue Apple for alleged monopolization...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

Womble Bond Dickinson

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

Womble Bond Dickinson on

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

Pierce Atwood LLP on

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

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

Fox Rothschild LLP on

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

McDermott Will & Emery on

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

Dickinson Wright on

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?

Alston & Bird on

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

Kramer Levin Naftalis & Frankel LLP

South Dakota v. Wayfair and the End of Quill: Sales Tax Collection in a Digital Age

In a decision dated June 21 – South Dakota v. Wayfair – the Supreme Court held that no “physical presence” is required for a state to impose sales tax collection obligations on out-of-state vendors....more

Bowditch & Dewey

Massachusetts Lawyers Weekly publishes "'Wayfair': For small online retailers, future uncertain"

Bowditch & Dewey on

On June 21, the U.S. Supreme Court upended the online retail industry, giving states the power to force online retailers to collect sales tax from sales to consumers. Prior to the landmark South Dakota v. Wayfair decision,...more

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