Search for: "Complete Auto Transit, Inc. v. Brady" Results 1 - 17 of 17
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7 Apr 2014, 5:00 pm
Constitution’s Commerce Clause substantial nexus requirement enumerated in Complete Auto Transit, Inc. v. [read post]
22 Jul 2018, 1:39 pm
The Court explained the now-accepted framework for state taxation in Complete Auto Transit, Inc. v. [read post]
26 May 2016, 12:49 pm by Charles (Chuck) Rubin
To survive a dormant Commerce Clause claim, a tax must meet the four requirements of Complete Auto Transit, Inc. v. [read post]
3 Mar 2015, 10:24 am
This was despite the fact that under the more recent and refined test elaborated in Complete Auto Transit, Inc. v. [read post]
21 Jun 2018, 10:30 am by Steven Boutwell
”  In overruling the “physical presence” (nexus) test, the Court relied on its long-standing test for whether state taxes meet constitutional scrutiny under the Commerce Clause, as set forth in Complete Auto Transit, Inc. v. [read post]
After describing how the Due Process Clause and Commerce Clause inquiries “largely overlap,” the majority devoted much of its analysis to the “fair apportionment” prong under Complete Auto Transit, Inc. v. [read post]
29 Aug 2018, 7:03 am by Dan Carvajal
Thus, the substantial nexus requirement of Complete Auto is satisfied in this case. [read post]
16 Mar 2020, 6:43 am by Kevin Kaufman
Key Findings The Maryland General Assembly is on the verge of adopting a vaguely worded, legally dubious tax on digital advertising in the final days of this session—now paired with new tobacco taxes. [read post]
10 Feb 2021, 6:00 am by Kevin Kaufman
Key Findings In addition to its economic impact on Maryland businesses and the likelihood of serious legal challenges, Maryland’s proposed digital advertising tax is incredibly vague on vital definitions, creating uncertainty about where revenue is sourced and when it is subject to the tax. [read post]
26 Sep 2017, 6:41 am by Dan Carvajal
Key Findings The Ohio Commercial Activity Tax, a 0.26 percent tax on business gross receipts above $1 million, is a throwback to an earlier era of taxation, bringing back a tax type that had been in steady retreat for nearly a century. [read post]