News & Analysis as of

Nexus

5 Key Takeaways: New York Corporate Tax Reform – Likely Audit Issues

At a recent New York tax conference, Jeffrey S. Reed, Chair of Kilpatrick Townsend’s State and Local Tax Group, discussed New York Corporate Tax Reform and likely audit issues. Takeaways from the speech include: Audits...more

Significant Nexus Lives! (For Now, In the 9th Circuit)

On November 27, 2017, the 9th Circuit affirmed the conviction of a Joseph Robertson, Montana man who: “discharged dredged and fill material into the surrounding wetlands and an adjacent tributary, which flows to Cataract...more

Federal Criminal Case Raises Provocative Questions on US Jurisdiction

by Morgan Lewis on

Can the US government criminally prosecute non-US persons for activities that constitute secondary Iranian sanctions violations with no alleged nexus to the United States?...more

Ohio Department of Taxation Issues New Sales and Use Tax Economic Nexus Information Releases

by Reed Smith on

On October 20, the Ohio Department of Taxation (the “Department”) issued an information release (“ST 2017–02”) explaining Ohio’s standard for “software” and “network” nexus for sales and use tax, which will take effect...more

Second Chances for Secondary Considerations - Hiding the "Novelty Ball"

Like Johnny Cash’s famous tune “A Boy Named Sue,” “secondary considerations” of non-obviousness suffer for their name. Courts have historically relegated this 4th Graham factor to a “secondary” status, considering objective...more

New Jersey Tax Court: Limited Partner has Nexus with New Jersey

by Reed Smith on

In a decision released today, the Tax Court of New Jersey ruled in Preserve II, Inc. v. Division of Taxation that a limited partner’s interest in a partnership doing business in New Jersey created nexus for corporation...more

South Dakota Petitions US Supreme Court for Opportunity to Overturn Quill

by McDermott Will & Emery on

On October 2, 2017, the State of South Dakota (State) filed its petition for a writ of certiorari with the United States Supreme Court (Court). The case, South Dakota v. Wayfair, Inc. et al., is expected to be docketed on...more

South Dakota Nexus Law Held Invalid in Violation of Quill

by Varnum LLP on

Like many states, South Dakota recently enacted an aggressive sales and use tax nexus statute requiring certain out-of-state retailers with no physical presence in South Dakota to collect and remit tax on sales made to South...more

Massachusetts to Move Forward With New “Cookie” Nexus Regulation Effective October 1

by Reed Smith on

On September 13, Massachusetts issued a final regulation that will require many “internet vendors” without traditional “physical presence” in Massachusetts to collect and remit sales and use tax, effective beginning October...more

Illinois DOR Proposes Use Tax Nexus Standards for Trade Show Retailers

by McDermott Will & Emery on

The Illinois Department of Revenue (Department) has issued a proposed new administrative rule addressing the nexus implications for out-of-state retailers attending trade shows in Illinois. The proposed rule reaffirms the...more

South Dakota Supreme Court Rules in Favor of Remote Retailers; Next Step US Supreme Court?

by McDermott Will & Emery on

On September 14, 2017, the South Dakota Supreme Court released its much-anticipated opinion in the Wayfair litigation, affirming a March 2017 trial court decision granting the remote retailer’s motion for summary judgment on...more

Secondary Considerations Win Again

by Jones Day on

As we have previously discussed (on February 1, March 1, March 30, and May 19), reliance on secondary considerations of non-obviousness has been hit or miss for patent owners trying to convince PTAB panels that the secondary...more

Driving Demand: Causal Nexus Between Infringing Features, Accused Sales Required to Prove Irreparable Harm

by McDermott Will & Emery on

The US Court of Appeals for the Federal Circuit clarified that the causal nexus necessary to prove irreparable harm in a multi-purchaser, multi-component setting does not require proof that the infringing feature is the...more

MTC Offers 16 State Marketplace Seller Amnesty Initiative

by McDermott Will & Emery on

The Multistate Tax Commission (MTC) is moving quickly to implement a multistate amnesty program through its current National Nexus Program (NNP) for sellers making sales through marketplaces. The new MTC marketplace seller...more

House Judiciary Subcommittee to Consider Sensenbrenner Bill on July 25, 2017

by McDermott Will & Emery on

The No Regulation Without Representation Act of 2017 (NRWRA) is scheduled for a hearing before the House Judiciary Subcommittee on Regulatory Reform, Commercial and Antitrust Law on Tuesday, July 25 at 10:00 am EDT in 2141...more

Fresh From the Bench: Precedential Patent Cases From the Federal Circuit

The Circuit issued a single precedential patent decision this week – the Genband v. Metaswitch case where the Circuit vacated the denial of a motion for preliminary injunction out of concern that the district court applied...more

Recent Nexus Developments: Washington Enacts Legislation Imposing Sales Tax Obligations on “Marketplace Facilitators,” and Ohio...

by Reed Smith on

Washington Governor Jay Inslee signed EHB 2163 July 7, imposing sales and use tax obligations on “remote sellers,” “referrers,” and “marketplace facilitators" beginning January 1, 2018. Businesses subject to the new law may...more

Massachusetts Department of Revenue Repeals Directive 17-1

by McDermott Will & Emery on

The Massachusetts Department of Revenue (Department) has just issued Directive 17-2 revoking Directive 17-1 which adopted an economic nexus standard for sales tax purposes. Directive 17-2 states that the revocation is in...more

Massachusetts DOR Sending Letters to Sellers Regarding July 1 Effective Date of Economic Nexus Directive

by McDermott Will & Emery on

Recently, the Massachusetts Department of Revenue (Department) sent letters to several companies regarding Directive 17-1. The Directive announces a “rule” requiring remote internet sellers to register for and begin...more

"Waters of the United States"— Will Rewrite of the Clean Water Rule Bring Elusive Clarity and Predictability?

by Ward and Smith, P.A. on

Sixteen months after the United States Court of Appeals for the Sixth Circuit entered its Order halting application of the 2015 Clean Water Rule ("Rule") nationwide, President Donald J. Trump signed an Executive Order...more

BREAKING NEWS: Expanded “Physical Presence” Codification Bill Introduced in House

by McDermott Will & Emery on

On, June 12, 2017, the No Regulation Without Representation Act of 2017 was introduced by Congressman Jim Sensenbrenner (R-WI) with House Judiciary Chairman Bob Goolatte (R-VA) as one of seven original co-sponsors. As...more

Minnesota Legislature Sends Bill to Governor to Require “Marketplace Providers” to Collect Sales and Use Tax

by Reed Smith on

The Minnesota Legislature passed HF1 to impose sales and use tax collection obligations on “marketplace providers”–defined broadly to capture online websites that facilitate sales of tangible personal property from retailers...more

Illinois Bills to Watch

by McDermott Will & Emery on

Just days away from the May 31 close of its regular legislative session, the Illinois General Assembly has yet to enact the comprehensive series of tax and budget reforms that were first proposed by the Illinois Senate...more

Illinois Department of Revenue Reaffirms Cloud-Based Services Not Taxable

by McDermott Will & Emery on

In two recent General Information Letters (GILs), the Illinois Department of Revenue (Department) reaffirmed that computer software provided through a cloud-based delivery system is not subject to tax in Illinois. The...more

Federal Circuit Holds Objective Indicia Must Be Linked to Novel Features

by Jones Day on

In Novartis AG v. Torrent Pharms. Ltd. (2016-1352), the Federal Circuit affirmed the PTAB’s decision in consolidated IPR proceedings (IPR2014-00784, IPR2015-00518) invalidating all claims of U.S. Patent 8,324,283. In doing...more

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Cybersecurity

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