Podcast: South Dakota v. Wayfair
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
On September 13, 2023, the Court of Appeal of the State of California, Fourth Appellate District, covering Orange County and San Diego County and the southernmost areas of California, held that the Americans with Disabilities...more
On August 29, 2023, the U.S. EPA and U.S. Army Corps of Engineers announced a pre-publication version of their final rule amending the definition of “waters of the United States” (WOTUS) in response to the Sackett v. EPA...more
The U.S. Army Corps of Engineers (Corps) and the U.S. Environmental Protection Agency (EPA) issued a final rulemaking on Jan. 18, 2023, revising the definition of "Waters of the United States" (WOTUS) within the Corps1 and...more
The U.S. Supreme Court decision in South Dakota v. Wayfair, Inc. 138 S. Ct. 2080 (2018) upended how businesses think about state tax compliance. In Wayfair, the Court upheld a South Dakota sales tax law that taxed...more
Students for Fair Admissions v. President and Fellows of Harvard; Students for Fair Admissions v. University of North Carolina, Nos. 20-1199, 21-707: These cases, involving the interpretation of the Equal Protection Clause...more
CAMPBELL SOUP COMPANY V. GAMON PLUS, INC. Before Moore, Prost, and Stoll. Appeal from the Patent Trial and Appeal Board. Summary: The standards for establishing a presumption of nexus or a nexus-in-fact between...more
The Supreme Court of the United States’ decision in Wayfair, in June 2018, changed the landscape for sales and use taxes nexus for on-line retailers and remote sellers. Due to budgetary deficits the states are facing due to...more
My office sits a few miles from the North Carolina-South Carolina border. Many of our staff members work in Charlotte but live in and commute from South Carolina. During the COVID-19 pandemic, like many businesses, we have...more
In late August, a South Carolina federal court was asked to rule in favor of EPA and the Army Corps of Engineers (Corps) and dismiss a Clean Water Act (CWA) lawsuit brought by environmental groups challenging EPA’s recent...more
In the wake of the coronavirus pandemic, companies in wide-ranging industries across the country have unprecedented numbers of employees working from remote locations. In a prior post, we discussed numerous issues that may...more
On May 28, 2020, the Louisiana Legislature passed S.B. 138, which, if signed by the Governor, will require marketplace facilitators to collect and remit state and local sales and use taxes if they exceed an economic nexus...more
On Tuesday, May 12, the Federal Reserve (the “Fed”) announced additional information regarding the Term Asset-Backed Securities Loan Facility (“TALF”), including a further revised Term Sheet and an initial set of answers to...more
With many employees forced to work from home due to business and office closures, among myriad other concerns, employers may be forced to confront state tax issues, particularly when employees work in states or local...more
The two-step regulatory process initiated in 2017 by EPA and the U.S. Army Corps of Engineers (together, the “Agencies”) to revise the regulatory definition of “waters of the United States” (“WOTUS”) continues its methodical...more
Recent Announcements - The Oregon Department of Revenue (the “Department”) has made several recent announcements regarding Oregon’s new Commercial Activity Tax (the “CAT”). In an email dated December 4, 2019, the...more
Litigators are familiar with the attorney-client privilege as the focus of many discovery disputes, but transactional lawyers increasingly recognize the privilege as an asset that may or may not be part of the bargain in a...more
The US Court of Appeals for the Sixth Circuit dismissed claims against a recording artist and music publishing company for, finding that the court lacked personal jurisdiction over one of the accused artists, a UK resident,...more
That’s a good thing if you like what the EPA is doing, not so much if you are its sworn enemy. In Center for Biological Diversity v. US EPA the plaintiff did not have standing so sue the EPA over the granting of a water...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
In Corporation Tax Bulletin 2019-04, the Pennsylvania Department of Revenue (the Department) announced that, effective for tax years beginning on or after January 1, 2020, a corporate taxpayer with $500,000 or more of direct...more
In a recent decision, Marshall v. Montaplast of North America, Inc., the Supreme Court of Kentucky reaffirmed that a cause of action for wrongful termination based on a violation of public policy may proceed only if the...more
States are updating their sales and use tax laws to collect taxes against a new world of frequent remote transactions. With the popularity of internet commerce and efficient interstate mails and wires, commerce increasingly...more
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
We are approaching one year since the U.S. Supreme Court overruled 50 years of precedent to eliminate the “physical presence” bright-line rule for substantial nexus in its South Dakota v. Wayfair decision. Most states have...more