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South Carolina Supreme Court Declares Facially Discriminatory Sales Tax Exemption Invalid

It is well settled that states may not discriminate against interstate commerce in the name of intrastate economic development. Recently, in the consolidated cases Orthofix, Inc. v. Dep’t of Rev., App. No. 2023-000317 (S.C....more

New York State Enacts Fiscal Year 2024–2025 Budget, New York City to Follow

On April 20, 2024, 19 days after the April 1 deadline, New York Governor Kathy Hochul signed into law several bills, including A8809 / S8309 and A8806 / S8306 (collectively, the “Budget”), which enact into law New York...more

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