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Frost Brown Todd LLP | USA | 28 Jul 2023
Aftershocks: Where Do Businesses Go After ‘Mallory’?
Businesses operating in multiple states should take heed of the U.S. Supreme Court’s recent opinion in Mallory v. Norfolk Southern Railway Co. In…
Mayer Brown | USA | 30 Jun 2023
Supreme Court rejects Due Process Clause challenge to Pennsylvania statute requiring out-of-state corporations to consent to jurisdiction as a condition of registering to do business
The Supreme Court’s recent decision in Mallory v. Norfolk Southern Railway Co. creates substantial uncertainty over whether companies that register…
Crowell & Moring LLP | USA | 30 Jun 2023
Supreme Court Rules That Due Process Allows States to Compel Businesses to Consent to “All-Purpose” Jurisdiction as the Price of Doing Business Within the State
Can a state court, consistent with the Due Process Clause, compel a foreign corporation seeking to do business in the state to consent to general…
Eversheds Sutherland (US) LLP | USA | 22 Mar 2019
Too Bad, So Sad - Virginia Supreme Court Upholds COP Apportionment Despite Subjecting the Taxpayer to Double Taxation
The Virginia Supreme Court held that the use of the cost-of-performance method to apportion nearly 100% of the taxpayer’s sales of services to…
Akerman LLP | USA | 13 Feb 2019
Tempest in a Teapot? The Due Process Clause Implications of Kaestner Trust
The two primary constitutional weapons used to combat the application of state tax laws are the Due Process Clause and the Commerce Clause. That said…
Womble Bond Dickinson (US) LLP | USA | 7 Feb 2019
An Overview of Damages Recoverable Under the Fair Credit Reporting Act
Often, when faced with litigation, it can be difficult to assess potential exposure for defendants. While actual damages may be easy to calculate…
Baker McKenzie | USA | 7 Feb 2019
Massachusetts Sued (In Massachusetts) Over pre-Wayfair Remote Sales Tax Regulation
Six online retailers recently sued the Massachusetts Department of Revenue over the pre-Wayfair enforcement of regulation 830 CMR 64H.1.7 (“Remote…
Eversheds Sutherland (US) LLP | USA | 1 Feb 2019
Washington Sources ATM Card Processor’s Receipts to the Location of its Customers’ Business Activities for B&O Tax
The Washington Department of Revenue Appeals Division ruled that for B&O apportionment purposes under the “services and other activities” tax…
Reed Smith LLP | USA | 25 Jan 2019
Listen Up Youse Guys − The Fastest Way Out of Pennsylvania’s Deep End
We’ve been chronicling the troubles that defendants have been having in getting Pennsylvania courts to follow the Due Process requirements of personal…
Reed Smith LLP | USA | 11 Jan 2019
Supreme Court to Consider Due Process Nexus
On January 11, 2019, the United States Supreme Court granted certiorari in North Carolina Department of Revenue v. The Kimberly Rice Kaestner 1992…
