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Introduction--Shifting Preferences The nature of work is changing. The increased popularity of remote employment has effectively enabled the U.S. workforce to reside in the states they so desire, as opposed [...]

Introduction In our Fall 2022 column, we discussed the case of Jon Bargains, Inc. v. Washington Dep't of Revenue (1) in which the Washington Board of Tax Appeals found that [...]

On May 11, 2023, the U.S. Supreme Court held (1) that the National Pork Producers' position, regarding California restrictions on pork sold within the state, did not state a claim [...]

Introduction For foreign businesses, federal nexus standards of engaging in a trade or business within the United States are based on whether the company has income effectively connected with a [...]

In South Dakota v. Wayfair, Inc., (1) the U.S. Supreme Court essentially gutted Commerce Clause protections for taxpayers operating in interstate commerce. Taxpayers, therefore, rightfully wonder whether protections are still [...]

By now it is likely that you know of, and may have even read, South Dakota v. Wayfair, Inc., (1) a seminal state tax decision issued by the U.S. Supreme [...]

Overview Despite four dissents in Wayfair, (1) all nine Justices agreed on one thing--that Quill (2) was 'wrong on its own terms when it was decided in 1992, since then [...]

The 'tax case of the millennium' was decided in June by the U.S. Supreme Court. In South Dakota v. Wayfair Inc., (1) the Court ruled 5-4 to overturn the decades-old [...]

On June 21, 2018, the Supreme Court issued its decision in South Dakota v. Wayfair, Inc. (Supreme Court Docket No. 17-494). (1) In Wayfair, the Court overturned the 50-year old [...]

In the Fall edition, we devoted this column to recent developments surrounding the appropriate nexus standards for business income taxes. At the time we wrote our Fall column, our intent [...]

This spring remote sellers have been increasingly targeted by state legislatures looking to increase states' use tax collections. States are lining up to require remote sellers to report sales to in-state residents even if the seller is not required to collect use tax. Other states are taking the more direct route of passing laws that are directly in contravention of the physical presence nexus standard required by Quill Corp. v. North Dakota' in an effort to get a case before the U.S. Supreme Court for a re-examination of that physical presence standard., The Expansion of Reporting Requirements for Remote Sellers As discussed in the Winter Edition, the Tenth Circuit Court of Appeals upheld the Colorado law that requires retailers that have no [...]

For nearly 25 years, Quill (1) has stood as the most significant decision in state tax. In Quill, the U.S. Supreme Court held that a mail-order company could not be [...]

General Rule of Substantial Nexus The Ohio General Assembly enacted Ohio's biennial Budget Bill, Am. Sub. H.B. No. 64, and it became effective July 1, 2015. Part of it made [...]

On March 3, 2015, the U.S. Supreme Court held that the Tax Injunction Act (TIA) does not bar a suit to contest the enforcement of a Colorado law that imposes [...]

Introduction The Illinois Supreme Court recently decided a commerce clause challenge to imposition of a use tax in Irwin Industrial Tool Company v. Department of Revenue. (1) In upholding imposition [...]

On April 1, 2009, the U.S. Supreme Court heard arguments in Polar Tankers, Inc. v. City of Valdez--the first state tax case to come before the Court in the aftermath [...]

Introduction At one time, the Michigan courts protected Michigan taxpayers from the harsh results which inevitably flow from retroactive change taxation. Unfortunately, that is no longer the case. On January [...]

Introduction Recent state court decisions have expanded the power of states to tax the income of corporations with which they lack physical nexus. Each of these decisions found that an [...]

Yes. The U.S. Supreme Court has upheld the constitutionality of a tax on the gross charges for interstate telecommunications services in Illinois. The Court held that such a tax would [...]