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Local Taxes Commerce Clause

Akerman LLP - SALT Insights

Not-So-Sweet Home: Alabama Lawsuit Risks Constitutional Challenges to the State’s Sales/Use Tax Regime

In mid-August, Alabama cities and a school district (“localities”) sued the commissioner of the Alabama Department of Revenue seeking, in essence, to “de-simplify” the state’s sales and use tax system. The localities claim...more

Troutman Pepper Locke

National Attention Falls on Philadelphia Wage Tax Dispute; Federal Constitutional Restraints Implicated

Troutman Pepper Locke on

Over seven years after the United States Supreme Court issued its opinion in Comptroller of Maryland v. Wynne, 575 U.S. 542 (2015), the Pennsylvania Supreme Court is dealing with a very similar case involving the federal...more

BakerHostetler

I'll Take Civ Pro for $400 - Jeopardy Productions & Due Process

BakerHostetler on

For many, Commerce Clause nexus protections seem to be getting porous. In this week's show, Matt Hunsaker reviews Robinson v. Jeopardy Productions Inc. (Louisiana) and reminds taxpayers of the importance of paying attention...more

Eversheds Sutherland (US) LLP

Chicago streaming video tax does not violate federal and state law

On May 24, 2018, the Circuit Court of Cook County upheld the City of Chicago’s imposition of its amusement tax on streaming services. The plaintiffs in the case—consumers of streaming services—are expected to appeal the...more

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