News & Analysis as of

Retailers Local Taxes

Troutman Pepper Locke

Sam’s Club Eyeing Appeal of Hefty Local Tobacco Tax Assessment

Troutman Pepper Locke on

In June, the Appellate Court of Illinois upheld an assessment of over $314 million against Sam’s Club for unpaid county cigarette excise taxes, including a 10% late fee, a 25% penalty, and accrued interest. The assessment...more

BakerHostetler

Taxing Santa - A Satirical Summary of 2020 State Tax Issues

BakerHostetler on

In this light-hearted episode, Matt Hunsaker explains how Wayfair, marketplace facilitator laws, false claims acts, economic nexus, the manufacturing exemption, and other issues apply to Santa Claus....more

Pillsbury - SeeSalt Blog

No Dealer Here: Walmart Walks Away with Big Marketplace Facilitator Win in Creole State

On January 29, 2020, the Louisiana Supreme Court issued a 4-3 decision in Normand v. Wal-Mart.com USA, reversing in full two lower courts and holding Walmart.com was not required to collect local sales tax on third-party...more

Burr & Forman

South Carolina Tax Litigation Update: First Quarter 2018

Burr & Forman on

There were several notable state tax opinions issued by the South Carolina Administrative Law Court, Court of Appeals, and Supreme Court in the 1st quarter of 2018. A number of tax cases are also pending before the Court of...more

McDermott Will & Emery

Illinois DOR Proposes Use Tax Nexus Standards for Trade Show Retailers

McDermott Will & Emery on

The Illinois Department of Revenue (Department) has issued a proposed new administrative rule addressing the nexus implications for out-of-state retailers attending trade shows in Illinois. The proposed rule reaffirms the...more

Benesch

Bittersweet: The Chicago Sweetened Beverage Tax Sparks Class Action Litigation (update)

Benesch on

After a protracted legal fight, Cook County’s much maligned Sweetened Beverage Tax went into effect on August 2, 2017. See County of Cook, § 74-850, et seq.[1] In relevant part, the tax requires retailers of sweetened...more

Benesch

Bittersweet: The Chicago Sweetened Beverage Tax Sparks Class Action Litigation

Benesch on

After a protracted legal fight, Cook County’s much maligned Sweetened Beverage Tax went into effect on August 2, 2017. See County of Cook, § 74-850, et seq. In relevant part, the tax requires retailers of sweetened beverages...more

Saul Ewing LLP

Philadelphia Enacts Soda Tax

Saul Ewing LLP on

On Thursday, June 16, 2016, the Philadelphia City Council passed Bill No. 16017601, known colloquially as the “Soda Tax.” This ordinance imposes a tax of 1.5 cents per ounce on any sugar- or artificially-sweetened beverage...more

Kelley Drye & Warren LLP

Philadelphia Targets Sweetened Beverages for New Revenue; Imposes First Big-City Soda Tax

On Thursday Philadelphia became the first major U.S. city to approve a tax on sodas and other sweetened beverages. In enacting Bill Number 16017601, the Council added a new Chapter 19-4100 to the city code, which imposes a...more

Morrison & Foerster LLP

California Governor Signs Bill Limiting Cities and Counties Use of Sales/Use Tax Agreements

Morrison & Foerster LLP on

The governor of California has signed SB 533, which, beginning on January 1, 2016, further limits the power of a city or a county to enter into an agreement with a retailer that would result in the payment, transfer,...more

McDermott Will & Emery

The Illinois Two-Step: Final Sales Tax Sourcing Regulations May Cause Sales to be Sourced outside the State

McDermott Will & Emery on

Localities expecting more tax dollars due to the elimination of the controversial order acceptance test may be sorely disappointed. Application of the final sales tax sourcing regulations, effective as of June 25, 2014 (see...more

Williams Mullen

Southeast State & Local Tax: Important Developments - November 2013

Williams Mullen on

The Williams Mullen Southeast State and Local Tax (SESALT) team is pleased to provide you with a comprehensive recap of recent legislation around the U.S....more

12 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide