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The U.S. Supreme Court Changes Sales and Use Tax Collection Nexus

USA - June 22 2018 The Supreme Court in South Dakota v. Wayfair, Inc. overruled the “physical presence” requirement as “unsound and incorrect” and ruled that...

Richard E. Nielsen, Breann E. Robowski, Carley A. Roberts, Marc A. Simonetti, Andrew D. Appleby, Eric J. Coffill, Timothy A. Gustafson, Jessica N. Allen, Nicole D. Boutros, Aruna Chittiappa, Dmitrii Gabrielov, Evan M. Hamme, Mike Le, Robert P. Merten III, Debra Vance, Michael J. Cataldo, Annie H. Huang, Craig A. Becker.


Four things you should know about the Supreme Court’s decision in Direct Marketing

USA - March 4 2015 On March 3, 2015, the United States Supreme Court overturned the Tenth Circuit Court of Appeals' decision in Direct Marketing Association v. Brohl.The...

Michael J. Cataldo, Kerne H. O. Matsubara, Paul T. Casas.


United States Supreme Court to review ruling in Direct Marketing

USA - July 22 2014 On July 1, 2014, the United States Supreme Court agreed to review the 10th Circuit Court of Appeals decision in Direct Marketing Association v. Brohl...

Michael J. Cataldo, Paul T. Casas.


California Tax Board provides guidance on the broadened definition of 'retailer engaged in business in this state'

USA - June 5 2012 On May 30, 2012, the State Board of Equalization (“SBE”), approved proposed amendments to the California Code of Regulations, Title 18, section 1684 (“Proposed Regulation”)....

Annie H. Huang, Paul T. Casas.


Tax provisions of the 2010-2011 California budget

USA - October 19 2010 California has enacted a budget for the 2010-2011 fiscal year....

Michael J. Cataldo, Kerne H. O. Matsubara, Annie H. Huang.