News & Analysis as of

State and Local Government Out-of-State Companies

Marshall Dennehey

Vetoed New York State Legislation Maintains Status Quo to Favor Out-Of-State Defendants: No Consent to Jurisdiction by...

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Key Points: Corporation that registers to do business in New York does not necessarily consent to general personal jurisdiction. Proposed amendment to New York Business Corporation Law § 1301(e) would have overturned that...more

Bradley Arant Boult Cummings LLP

A cautionary tale: Challenges for firms in Wayfair compliance

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

Jenner & Block

Divided Supreme Court Takes on Personal Jurisdiction

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In Pennsylvania, an out-of-state corporation may not do business there until it registers with the Pennsylvania Department of State. Under Pennsylvania law, once the out-of-state corporation is registered, Pennsylvania state...more

Faegre Drinker Biddle & Reath LLP

Supreme Court Reinstates Statutory “Consent” to General Personal Jurisdiction

On June 27, 2023, the United States Supreme Court decided Mallory v. Norfolk Southern Railway Co., 2023 WL 4187749, 600 U.S. ___ (June 27, 2023), a decision that likely will reinvigorate forum-shopping efforts by plaintiffs...more

Bass, Berry & Sims PLC

First Circuit Decision Could Disrupt Business Ownership in Cannabis Industry

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The First Circuit Court of Appeals recently released a published opinion that held that the Dormant Commerce Clause of the United States Constitution applies to cannabis laws and regulatory regimes. The cases are Northeast...more

Perkins Coie

First Circuit Strikes Down Maine Residency Requirement Under Dormant Commerce Clause

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On Wednesday, a U.S. Court of Appeals for the First Circuit panel applied the U.S. Constitution’s Dormant Commerce Clause (DCC) to the medical cannabis industry in a 2-1 decision, striking down local laws requiring state...more

Faegre Drinker Biddle & Reath LLP

Amendments to Minnesota’s Workforce and Equal Pay Certificate Requirements

On July 1, 2021, the following revisions and updates were implemented to Minnesota law governing workforce and equal pay certificates, which are required for state contractors: - Consistent with the Minnesota Department of...more

Bradley Arant Boult Cummings LLP

Measuring the Long Arm of Texas Courts: When Is an Out-of-State Supplier Subject to Texas Jurisdiction?

Suppliers of construction products and materials frequently find that their products and materials are used in projects located in states where the supplier may not have an office, factory, or production facility. Some...more

Sheppard Mullin Richter & Hampton LLP

The Expanded Reach of States for Sales & Use Tax Purposes – More Than Just e-Commerce Retailers are Impacted

All states but one that impose a sales and use tax now have laws requiring out-of-state companies to collect tax if they have a significant economic presence in a state.  The Governor of Missouri, the last remaining state, is...more

Lowndes

New Florida Law Expected to Significantly Reduce Florida’s Commercial Lease Sales Tax Rate

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On April 19, 2021, Florida Governor Ron DeSantis signed into law Senate Bill 50 (SB 50), which amends portions of Chapter 212, Florida Statutes. SB 50 is slated to significantly reduce Florida’s commercial leasing sales tax...more

Akerman LLP - SALT Insights

Word Play: The Curious Case of Economic Nexus Legislation in Florida

In June 2018, the United States Supreme Court in Wayfair held that the physical presence of the taxpayer was no longer a prerequisite for imposition of a sales tax. In so doing, the Court blessed the concept of “economic...more

Foley Hoag LLP

Product Liability Update: October 2020

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Foley Hoag LLP publishes this quarterly Update primarily concerning developments in product liability and related law from federal and state courts applicable to Massachusetts, but also featuring selected developments for New...more

Butler Snow LLP

You Don’t Have To Sue The Plaintiffs At Home, But You Can’t Stay Here

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PLAINTIFF FAILED TO ESTABLISH DEFENDANTS’ MINIMUM CONTACTS IN BREACH OF CONTRACT CASE - The Fifth Circuit recently affirmed the dismissal of a case for lack of personal jurisdiction, concluding that the case was “Florida’s...more

McAfee & Taft

Sales and Use Tax Treatment of Delivery Charges

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Since the U.S. Supreme Court overturned its 1992 ruling that physical presence in a state was required before a state could impose sales or use tax collection obligations on a seller, states have taken steps to require remote...more

Littler

New York Extends Wage and Hour Liability to Top 10 Members of Non-NY LLCs

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New York has amended its Limited Liability Company Law (LLC Law) to hold the top 10 members of a foreign limited liability company liable for wages owed as a result of work performed within New York State, effective February...more

Seyfarth Shaw LLP

New York Extends Liability for Wage & Hour Violations to Top Ten Members of Out-of-State LLC’s

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Seyfarth Synopsis: A newly enacted New York State law will hold the top ten members of out-of-state LLCs personally liable for unpaid wages.  This new law is one of several key wage and hour proposals originally advanced by...more

Hogan Lovells

U.S. Department of Education and state of California attempt to reach accord to restore Title IV eligibility to California...

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As widely reported in the news and as discussed in our recent webinar, on 22 July 2019 the U.S. Department of Education (ED) notified institutions that, as a result of the U.S. District Court ruling in NEA v. DeVos, ED's 2016...more

Carlton Fields

Impact of New State Sales and Use Tax Laws on Remote Commerce

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After the reversal of long-standing precedent, more than 35 states have introduced bills or passed laws over the last year that would permit the collection of sales and use tax on remote transactions previously excluded from...more

Seyfarth Shaw LLP

“California Dreamin”—Peculiar Laws To Consider When Crossing State Lines

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Seyfarth Summary: Like the singers in “California Dreamin,” many out-of-state employers—on a winter’s day and otherwise—might dream of operating in California. California is an attractive market for out-of-state companies....more

White and Williams LLP

Economic Nexus Laws: Following Wayfair, US States Take Action

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On June 21, 2018, the United States Supreme Court decided South Dakota v. Wayfair Inc., et al., which upheld South Dakota’s economic nexus law allowing the state to impose sales tax upon online retailers who sell goods into...more

Cooley LLP

Alert: New York’s Sleeping Economic Nexus Law Awakens

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A recent announcement by the New York State Department of Taxation and Finance indicates that the state is about to begin a renewed effort to require out-of-state sellers to collect and remit sales tax. New York has had an...more

Blank Rome LLP

New Pennsylvania Sales Tax Rules for Out-Of-State Sellers

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The Pennsylvania Department of Revenue (“DOR”) has adopted new rules explaining when out-of-state sellers are required to collect Pennsylvania sales tax on sales to Pennsylvania buyers. The new rules are effective July 1,...more

Kilpatrick

5 Key Takeaways: U.S. Sales and Use Tax: Where are we after South Dakota v. Wayfair?

Kilpatrick on

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

Kilpatrick

A Range Of State Responses After Wayfair

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Several weeks have passed since the United States Supreme Court decided South Dakota v. Wayfair Inc. Many states have already issued administrative guidance in response to the decision. Other states have announced that they...more

Neal, Gerber & Eisenberg LLP

Client Alert: Illinois Imposes Economic Nexus Standard Impacting Remote Sellers

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

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