Podcast - The Briefing: Unmasking Luxury Knockoffs – Amazon Sues Influencers for Promoting Counterfeit Goods
Fashion Counsel: Privacy in the Retail Fashion Industry
Law Brief®: Mark Rosenberg and Richard Schoenstein Discuss Online Distribution Leakage
Nota Bene Episode 98: The U.S. Supreme Court’s Mark on U.S. Antitrust Law for 2020 with Thomas Dillickrath and Bevin Newman
Podcast: South Dakota v. Wayfair
Stealth Lawyers: Steven Abt & Moiz Ali, Craft Spirits Curators
Law firms periodically receive requests for advice from CPAs regarding a client’s need to come into compliance with the relatively new and sometimes confusing “economic nexus” or “Wayfair” rules for selling goods or providing...more
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
The Supreme Court ruling will prevent taxpayers from challenging assessments from out-of-state taxing authorities in local courts. On May 13, 2019, the U.S. Supreme Court ruled that states retain sovereign immunity from...more
BACKGROUND: In June 2018, the U.S. Supreme Court issued an important tax decision in the matter of South Dakota v. Wayfair. In Wayfair, the Court determined that a state can impose a sales tax collection and remittance...more
Jeffrey S. Reed, Chair of Kilpatrick Townsend’s State and Local Tax Group, spoke in Washington DC on November 29, 2018 at the International Tax Dispute Resolution & Litigation Summit, on the topic “U.S. Sales and Use Tax:...more
Until recently, retail sellers of goods and services were not required to collect sales tax unless they had a physical presence in a state. Sellers that operated primarily from one location and offered goods and services via...more
On October 24, 2018, the California Department of Tax and Fee Administration (CDTFA), including Director Nick Maduros, held a meeting for taxpayers and stakeholders to discuss implementation of the California sales and use...more
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
On June 21, 2018, the United States Supreme Court dramatically altered the state tax world when it issued its decision in South Dakota v. Wayfair, Inc....more
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
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
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
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
On Tuesday, June 24, the Judiciary Committee of the US House of Representatives held a hearing on “Examining the Wayfair decision and its Ramifications for Consumers and Small Businesses.” The hearing was scheduled at the...more
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
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
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
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
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
Introduction - It is understandable that the press and legal commentators are focused on Judge Brett Kavanaugh’s jurisprudence and writings following his nomination to the Supreme Court....more
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
As we previously reported, on June 21, the Supreme Court overturned the longstanding rule that a state was prohibited from requiring a remote seller to collect sales tax where the seller had no physical presence in the state....more
In South Dakota v. Wayfair, Inc., et al., the U.S. Supreme Court recently overruled long-standing precedent on what is necessary to create “nexus” to collect sales or use tax on sales into a particular state. The decision...more
South Dakota v. Wayfair, Inc., decided on June 21, 2018, required the Supreme Court to assess how its own precedent fit in the era of online commerce. Buyers and sellers in the United States are familiar with the sales tax...more