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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…
Reed Smith LLP | USA | 7 Jan 2019
Another Dormant Commerce Clause Win
We’ve blogged a number of times about the Dormant Commerce Clause (“DCC”) as an additional basis for bolstering both preemption and Due Process…
PCK Perry + Currier Inc | USA | 11 Dec 2018
CAFC Confirms That Surnames May Be Registered as Trademarks If They Acquired Distinctiveness
In this decision, the United States Court of Appeals for the Federal Circuit (“CAFC”) upheld the Trademark Trial and Appeal Board’s (“TTAB”) decision…
Seyfarth Shaw LLP | USA | 7 Dec 2018
Man Bites Dog: This PAGA Lawsuit Is Different
Members of the plaintiffs’ bar submit about 500 PAGA notices each month to California’s Labor and Workforce Development Agency. Each notice presages…
