News & Analysis as of

Supreme Court of the United States SALT

The United States Supreme Court is the highest court of the United States and is charged with interpreting federal law, including the United States Constitution. The Court's docket is largely discretionary... more +
The United States Supreme Court is the highest court of the United States and is charged with interpreting federal law, including the United States Constitution. The Court's docket is largely discretionary with only a limited number of cases granted review each term.  The Court is comprised of one chief justice and eight associate justices, who are nominated by the President and confirmed by the Senate to hold lifetime positions. less -
McDermott Will & Emery

Post-Chevron Insights and Resources

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On June 28, 2024, in Loper Bright Enterprises v. Raimondo, the US Supreme Court overruled the decades-old Chevron doctrine. This decision means that courts must now determine the meaning of federal statutes and effectively...more

Mintz - ML Strategies

2024 Post-Election Analysis

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Following a hotly contested election, Donald Trump is once again the president-elect and will return to the White House on January 20, 2025. He will do so with a dominant electoral college win, potentially a win of the...more

Alston & Bird

Chevron Overruled - What Are the Tax Implications?

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Our Tax Group reviews how the U.S. Supreme Court’s ruling in Loper Bright that overturned many decades of the Chevron doctrine will affect federal and state taxes....more

McDermott Will & Emery

Good News for SALT Taxpayers? Supreme Court Overturns Federal Agency Deference

On June 28, 2024, in Loper Bright Enterprises v. Secretary of Commerce, the Supreme Court of the United States ruled to overturn its four-decade-old decision in Chevron USA Inc. v. Natural Resources Defense Counsel. While the...more

Sullivan & Worcester

On NH v. Mass. Remote Tax Case – Should SCOTUS Pass or Play? Reactions to the SG’s Brief

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The Solicitor General has weighed in on New Hampshire's attempt to get #SCOTUS to strike down Massachusetts' temporary tax rules for remote workers. On the threshold question of whether the Court should take the case, the...more

McDermott Will & Emery

Finishing SALT: August Wrap-Up & Looking at September

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A Grain of SALT: September State Focus – New Hampshire - With the road paved in the US Supreme Court’s now famous South Dakota v. Wayfair Inc. decision, many states have begun releasing remote-seller sales tax collection...more

McDermott Will & Emery

Finishing SALT: June Wrap-Up & Looking at July

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Top June Hits You May Have Missed - BREAKING NEWS: US Supreme Court Overrules Quill - Illinois Budget Bill Makes Few Tax Changes except the Adoption of an Economic Nexus Standard...more

McDermott Will & Emery

Finishing SALT: April State Focus & March Wrap-Up

A Grain of SALT: April State Focus – South Dakota - On April 17, the United States Supreme Court will hear oral argument in South Dakota’s case challenging the Court’s physical presence requirement for sales tax nexus....more

Williams Mullen

Southeast State & Local Tax: Important Developments - March 2016

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The Williams Mullen Southeast State and Local Tax (SESALT) team is pleased to provide you with a comprehensive recap of important tax developments around the Southeast....more

Morrison & Foerster LLP

Developments in Multistate Taxation -- November 2013

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U.S. Supreme Court - On August 23, 2013, an online retailer filed a petition for a writ of certiorari with the U.S. Supreme Court seeking review of the New York Court of Appeals’ determination that a New York statute...more

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