Category Archives: U.S. Supreme Court

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Arizona v. California: A Clear Case of “Passive Aggressiveness” in the State Taxation of Nonresidents

The State of Arizona has asked the Supreme Court of the United States to hear a challenge to the State of California’s taxation of nonresident members of California LLCs and nonresident shareholders of California corporations.  The crux of the dispute relates to California’s “doing business” tax on all entities that conduct business in the State.  … Continue Reading

Annie Get Your Gun: Wayfair and the Unresolved Ambiguities of Sales Tax Nexus

In the late nineteenth century, Annie Oakley was arguably the most famous woman in the country. She was renowned for her skill as a sharpshooter and traveled the country in Buffalo Bill’s Wild West Show performing mind-blowing feats. She is credited with shooting the ashes off a lit cigarette hanging out of someone’s mouth and … Continue Reading

Overturning Quill: The Widespread Reach of the South Dakota v. Wayfair Decision

Today, the U.S. Supreme Court issued its decision in South Dakota v. Wayfair, overturning Quill Corp. v. North Dakota, 504 U. S. 298 (1992) and National Bellas Hess, Inc. v. Department of Revenue of Ill., 386 U. S. 753 (1967), that required businesses to have a physical presence in a taxing jurisdiction in order to … Continue Reading

The Complexity of Sales and Use Tax Compliance

Sales and use tax compliance is complicated.  Both sellers and purchasers are required to determine where they have nexus, where the purchased products or services should be sourced, and whether the product or service itself is subject to tax. While this sounds simple enough, in practice, it is extremely difficult.… Continue Reading

Back to the Future – Is there a Limit on the Retroactive Effect of State Tax Laws?

Like the premise of Back to the Future, state governments are tinkering with time. To improve future budget revenues, states are enacting retroactive tax levies. Much to the disappointment of taxpayers, the U.S. Supreme Court recently denied review in several state tax cases challenging the reach of retroactive tax laws.  These laws can have a … Continue Reading
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