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Streamlined Sales Tax System After Wayfair

USA - November 5 2018 In South Dakota v. Wayfair (“Wayfair”), the Supreme Court reversed decades of precedent created in Quill Corp. v. North Dakota (“Quill”), by...


Enforceability and Incorporation of Online Terms and Conditions

USA - August 14 2018 As the business world becomes increasingly more digital, more and more businesses are providing their standard terms and conditions online. Frequently...


Just the Beginning: Click-Through Nexus after Wayfair

USA - July 22 2018 This is the third in a series of articles written for MICPA members examining the far-reaching impact of the Supreme Court's decision in South Dakota...

Thomas K. Dillon, Todd W. Hoppe.


Legal Essentials: How to Select a Trademark for your Business

USA - June 22 2018 Planning on starting your own business? One of the first things that you should do is select a trademark. A trademark can be anything from a logo, to...

John W. Mashni, Deanna Swisher, Michael C. Zahrt, Julie LaVille Hamlet, Taylor A. Gast, Joshua K. Richardson, David Nows, Katila Howard, Joel C. Farrar, Nicholas M. Oertel, Jean G. Schtokal, Mindi M. Johnson, Zachary W. Behler.


How Long Can the IRS Audit?

USA - February 19 2018 The general rule is that the IRS has three years from the return's filing or due date, whichever is later, to audit a taxpayer. However, this rule is...

Katila Howard.