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Eversheds Sutherland (US) LLP | USA | 22 Mar 2019
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…
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Akerman LLP | USA | 13 Feb 2019
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…
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Womble Bond Dickinson (US) LLP | USA | 7 Feb 2019
Often, when faced with litigation, it can be difficult to assess potential exposure for defendants. While actual damages may be easy to calculate…
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Baker McKenzie | USA | 7 Feb 2019
Six online retailers recently sued the Massachusetts Department of Revenue over the pre-Wayfair enforcement of regulation 830 CMR 64H.1.7 (“Remote…
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Eversheds Sutherland (US) LLP | USA | 1 Feb 2019
The Washington Department of Revenue Appeals Division ruled that for B&O apportionment purposes under the “services and other activities” tax…
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Reed Smith LLP | USA | 25 Jan 2019
We’ve been chronicling the troubles that defendants have been having in getting Pennsylvania courts to follow the Due Process requirements of personal…
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Reed Smith LLP | USA | 11 Jan 2019
On January 11, 2019, the United States Supreme Court granted certiorari in North Carolina Department of Revenue v. The Kimberly Rice Kaestner 1992…
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Reed Smith LLP | USA | 7 Jan 2019
We’ve blogged a number of times about the Dormant Commerce Clause (“DCC”) as an additional basis for bolstering both preemption and Due Process…
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PCK Perry + Currier Inc | USA | 11 Dec 2018
In this decision, the United States Court of Appeals for the Federal Circuit (“CAFC”) upheld the Trademark Trial and Appeal Board’s (“TTAB”) decision…
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Seyfarth Shaw LLP | USA | 7 Dec 2018
Members of the plaintiffs’ bar submit about 500 PAGA notices each month to California’s Labor and Workforce Development Agency. Each notice presages…