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Supreme Court Rules States May Require Some Out-of-State Businesses to Collect Sales Tax

USA - June 21 2018 In a case of major importance to both online and brick-and-mortar retailers, the Supreme Court has overruled the half-century-old “physical presence…

Geoffrey P. Eaton, Matthew R. Carter, Linda T. Coberly, Steffen N. Johnson, Elizabeth P. Papez

Economic Nexus as a State Income Tax Planning Opportunity

USA - March 29 2017 The taxpayer, Elan Pharmaceuticals, was headquartered in California and filed corporate income tax returns in New Jersey, Tennessee, and a handful of…

Lawrence M. Hill, Alan Lindquist

Expansion of Illinois sales tax to services—maybe . . . maybe not?

USA - June 5 2015 Illinois continues to generally limit its sales tax to transfers of tangible personal property. This limitation has created a disconnect between…

Robert F. Denvir, Troy M. Van Dongen, Amanda L. Groves, Alan Lindquist, Marcy Jo Mandel

Maryland’s personal income tax scheme held inherently discriminatory

USA - June 5 2015 On May 18, 2015, the United States Supreme Court issued its long-awaited decision inComptroller of Treasury of Maryland v. Wynne, No. 13-485 (U.S…

Robert F. Denvir, Troy M. Van Dongen, Amanda L. Groves, Alan Lindquist, Bradley S. Mandel

Illinois sales tax class action litigation update

USA - June 5 2015 For those following the ongoing saga of retailers being sued by consumers for failing to withhold the correct amount of sales tax, below is an update…

Robert F. Denvir, Troy M. Van Dongen, Amanda L. Groves, Alan Lindquist, Marcy Jo Mandel