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The Wayfair Case: Physical Presence Out and Economic Nexus In. What’s Now in Store for Internet Retailers?

USA - June 26 2018 On June 21, 2018, a divided US Supreme Court issued its opinion in South Dakota v. Wayfair, Inc., 585 U.S. ____ (2018) (Wayfair), upholding a South…

Karen Jurichko Lowell.

Six Weeks Remaining in MTC Amnesty Program for Marketplace Sellers

USA - September 7 2017 Six weeks remain to opt to participate in the Multistate Tax Commission’s (MTC) voluntary tax amnesty program for online marketplace sellers, like…

Karen Jurichko Lowell.

Ardmore Substantially Expands the Reach of California’s Documentary Transfer Tax

USA - September 7 2017 California’s documentary transfer tax (“DTT”) applies to transfers of interests in legal entities owning real property following the state supreme…

Karen Jurichko Lowell.

Expanded Electronic Filing and Payment of Business Taxes Takes Effect Today

USA - August 9 2017 Arizona House Bill 2280, which is intended to increase electronic filing and payment of business taxes, takes effect today. The bill, which features a…

Karen Jurichko Lowell.

Arizona Tax Update 2016

USA - March 17 2017 The following update provides an overview of Arizona tax developments that occurred in ...

Jefferson Klocke, Karen Jurichko Lowell.