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14 Sep 2023, 6:00 am by Evangelina Cantu
Wayfair, Inc.) also makes it clear that you may have tax liability even if you do not have a physical presence within the particular state. [read post]
  Interestingly, Halstead Bead Inc., a small out-of-state retailer that challenged Louisiana’s decentralized local sales and use tax administration in federal court[5], informed the U.S. [read post]
27 Jan 2023, 7:22 am by Rebecca Tushnet
Wayfair Inc., --- F.Supp.3d ----, 2023 WL 371035, No. 1:21-12063-PBS (D. [read post]
10 Oct 2022, 7:09 pm by Robert P. Merten III and Carley Roberts
Wayfair, Inc. (2018) 138 S.Ct. 2080. [3] Statement of Information Concerning Practices of Multistate Tax Commission and Supporting States Under Public Law 86-272, Fourth revision adopted by the MTC Aug. 4, 2021, https://www.mtc.gov/getattachment/Uniformity/Project-Teams/P-L-86-272-Statement-of-Information-Work-Group/Statement-on-PL-86-272-FINAL-for-adoption-(V2).pdf.aspx? [read post]
14 Sep 2022, 7:45 am by Eugene Volokh
Bruce Church, Inc. test), under which a regulation may be struck down if "the burden imposed on such commerce is clearly excessive in relation to the putative local benefits,"[19] might limit such state laws in some measures, as applied to small retailers.[20] In the tax context, Wayfair recognized that the "burdens [of having to collect state sales tax] may pose legitimate concerns in some instances, particularly for small businesses that make a small volume of… [read post]
7 Sep 2022, 5:23 am by Eugene Volokh
Beer Institute, Inc.[17] involved a Connecticut statute that required out-of-state beer shippers to affirm that prices posted for products sold to Connecticut wholesalers were, in the relevant period, no higher than prices in bordering states.[18] The Court invalidated these price affirmation schemes on the narrow grounds that they had the "practical effect of controlling . [read post]
8 Apr 2022, 2:05 am by Editors
(Boston, MA) Commercial Counsel, Wayfair Inc. [read post]
25 May 2021, 2:55 am by Colby Pastre
Table of Contents Key Findings Introduction A Brief Overview of GILTI Calculating GILTI Tax Liability State Taxation of GILTI Is Complex and Uncompetitive State Taxation of GILTI Raises Constitutional Issues Current Status of States’ Taxation of GILTI The Impact on States of the Biden Administration’s Proposed Federal Changes to GILTI A Brief Overview of FDII Current State Treatment of the FDII Deduction and the Impact of the Biden Administration’s Proposed Changes Recent… [read post]