Imports, State Taxes

New Jersey Weighs in on Sales Tax Impact of US Tariffs

DLA Piper on 6/12/2025

The current US administration has added tariffs to a variety of goods sold by US retailers but imported from foreign sellers. In other cases, foreign retailers subject to tariffs, may sell their products directly to US...more

Indian Tribe Taxes In The States

Alston & Bird on 7/1/2019

Executive Summary- A Supreme Court decision on state taxation of an Indian tribe turned on what a tax is “on.” Our Federal Tax Group parses the meaning of what is actually being taxed and the broader implications for...more

Washington State Department of Licensing v. Cougar Den, Inc.

Kilpatrick on 6/24/2019

In Washington State Department of Licensing v. Cougar Den, Inc., the United States Supreme Court delivered its first Indian law decision of this term and since Justice Kavanaugh joined the Court in a highly fractured ruling...more

SCOTUS Rules that Yakama Treaty Preempts Washington Tax

K&L Gates LLP on 3/25/2019

On March 19, 2019, the United States Supreme Court issued its decision in Washington State Department of Licensing v. Cougar Den, Inc., holding that the right to travel provision of the Yakama’s treaty with the United States...more

Supreme Court Decides Washington State Department of Licensing v. Cougar Den, Inc.

Faegre Drinker Biddle & Reath LLP on 3/20/2019

On March 19, 2019, the Supreme Court decided Washington State Department of Licensing v. Cougar Den, Inc., No. 16-1498, holding that an 1855 treaty between the U.S. and the Yakama Nation exempts a tribal-owned company from...more

Two Recent Business License Tax Cases Show Increasingly Aggressive Municipalities

Bradley Arant Boult Cummings LLP on 1/29/2018

Alabama local governments are combatting revenue losses and concomitant budget issues primarily because of the loss of their sales tax base to online sellers and because of their citizens’ demand for more or increasingly...more