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Results: 1-10 of 36

Federal appeals court rules that county cannot collect occupancy taxes from online travel companies

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • January 22 2009

On January 14, 2009, the U.S. Fourth Circuit Court of Appeals released Pitt County v. Hotels.com, L.P. et al

Class actions under Internet Tax Freedom Act

  • Alston & Bird LLP
  • -
  • USA
  • -
  • February 19 2008

Recently, the scope of consumer class-action lawsuits based upon alleged erroneous over-collection of trustee taxes (such as sales taxes and telecommunications services taxes) has been expanded to include purported failures to adhere to the strictures of the Internet Tax Freedom Act (the “ITFA”

Congress considers legalizing and taxing Internet gambling

  • Loeb & Loeb LLP
  • -
  • USA
  • -
  • August 2 2010

On July 28, the House Financial Services Committee approved a bill (H.R. 2267) that would legalize some forms of Internet gambling

City of Chicago v. eBay, Inc. reaffirms principle of preemption

  • Winston & Strawn LLP
  • -
  • USA
  • -
  • April 8 2010

The dismissal of the City of Chicago’s complaint in the U.S. District Court for the Northern District of Illinois in Chicago v. eBay, Inc. (N.D. Ill. no. 08C3281 122109) reaffirms the role of state preemption in local taxation

DMA sues, challenging Colorado e-commerce law

  • Manatt Phelps & Phillips LLP
  • -
  • USA
  • -
  • July 15 2010

The Direct Marketing Association has filed a federal suit challenging the new Colorado law that requires e-commerce sites and other out-of-state retailers to disclose information about state residents’ purchases to the authorities

North Carolina's audit practice violates the first amendment

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • October 27 2010

On October 25, a U.S. District Court granted Amazon.com, LLC’s (Amazon) motion for summary judgment and held that the North Carolina Department of Revenue (Department) was not entitled to demand both product and customer information as part of its sales tax audit

DMA lawsuit: twists and turns continue

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • September 15 2010

The Direct Marketing Association (DMA) filed a motion for preliminary injunction in the U.S. District Court for the District of Colorado on August 13 in an effort to stop Colorado from enforcing the recently enacted and highly controversial sales tax notice and reporting obligations on remote retailers

CDA Section 230 no bar to city enforcement of ticket tax remittance requirement on online vendor

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • January 11 2011

Section 230 of the Communications Decency Act is not a bar to a municipality's requirement that an online ticket auction site collect and remit applicable local amusement taxes from ticket sales on its site, the U.S. Court of Appeals for the Seventh Circuit ruled

First Amendment bars North Carolina taxing authority’s demand for online bookseller records

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • January 11 2011

A state taxing authority's request for information on transactions by an online bookseller with state residents, in connection with a dispute over the bookseller's liability for state sales and use taxes, is barred by the First Amendment, a district court ruled

Federal appeals court upholds OTC defense to Kentucky tax claim

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • December 28 2009

The U.S. Sixth Circuit Court of Appeals issued an opinion on December 22, 2009 in favor of on-line travel companies (OTC) under Kentucky law

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