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State and Local Government Sellers

McDermott Will & Schulte

Washington’s advertising services tax: Sourcing rules clear as mud

Washington’s sales tax on advertising services takes effect October 1, 2025, and comes in two forms: a tax on digital automated services and a tax on retail sales of advertising services. Both impositions apply to digital...more

Morgan Lewis

New Jersey ‘Mansion Tax’ Changes Impose Higher Transaction Costs on Commercial and Residential Real Estate Sales

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Recent revisions to New Jersey law increase the so-called “mansion tax” for sales in excess of $2 million and shift the tax payment obligation to the seller. Governor Phil Murphy recently signed legislation making...more

Freeman Law

Marketplace Sellers and Marketplace Providers

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I recently posted a blog about Texas sales tax nexus in which I laid out the basic rules for determining whether a taxpayer has nexus with the State of Texas (and thus has a permit, collection, and/or reporting requirement...more

McDermott Will & Schulte

Key Considerations for Alcohol Suppliers in M&A Transactions

As one of the most heavily regulated sectors in the United States, almost no aspect of the alcohol industry is untouched by regulatory considerations, including mergers and acquisitions (M&A). Whether it is a venture...more

Alston & Bird

What Does California Drip-Pricing Law Mean for Retailers?

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Our Class Action and State & Local Tax teams answer the questions California’s SB 478 raises about how sellers can present prices to consumers. Advertising, displaying, or offering a price that does not include all...more

Steptoe & Johnson PLLC

Oklahoma Limits Foreign Property Ownership, Requires Affidavit of Compliance for Deeds

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On November 1, 2023, a statutory amendment went into effect in Oklahoma which requires an affidavit be completed and attached as an exhibit to all deeds filed for record in any county in the state certifying compliance with...more

Gardner Law

State Registration Enforcement

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Are you licensed to sell in these states? Most U.S. states require manufacturers to register, and gain a state-issued licensure, to sell or manufacture products within state boundaries. In fact, the following states...more

Rivkin Radler LLP

NJ’s Rent Control Laws Are More Complicated Than You Think

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New Jersey presents a particular challenge for multifamily owners and managers. Unlike New York City, which has clearcut laws governing rent control, New Jersey has more than 100 municipalities, each with its own rent control...more

Venable LLP

Biz Opps Stung, Once Again, by the Beehive State

Venable LLP on

On March 23, Utah Governor Spencer Cox signed into law sweeping amendments to the state’s Business Opportunity Disclosure Act (BODA). The amendments expand the scope of the statute to cover a broad spectrum of business...more

Bradley Arant Boult Cummings LLP

The U.S. Trademark Office Says Δ8-THC Is Illegal -- Usually

The decriminalization of cannabis in some states, and its partial decriminalization at the federal level, has created an explosive market for cannabis itself and the myriad chemicals that compose the plant. The 2018 Farm Bill...more

Conn Kavanaugh

Changes to alcohol distribution laws put some franchise protections on ice

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Massachusetts franchise protection laws may be the furthest thing from our minds while enjoying a cold beverage this summer, but recent legal developments have changed the way that alcoholic beverages make their way from...more

Butler Snow LLP

Hey, did you notice that? Pre-suit notice under U.C.C. § 2-607(3)

Butler Snow LLP on

Before a buyer of “goods” can bring a breach of warranty claim, Section 2-607(3) of the Uniform Commercial Code requires that it, “within a reasonable time after he discovers or should have discovered any breach[,] notify the...more

Buckingham, Doolittle & Burroughs, LLC

Purchasing an Ohio Business: Traps for the Unwary

Most business acquisitions are structured as purchases of assets in order to insulate the buyer from exposure to the liabilities of the seller. While that is generally an effective strategy, there are exceptions and nuances...more

Pillsbury Winthrop Shaw Pittman LLP

Carbon Emissions and the Recent Climate Mobilization Act of New York City

The new Presidential administration has set off a renewed emphasis on sustainability and climate change. While owners and other stakeholders involved in New York City real estate have been grappling with many of these issues...more

Pierce Atwood LLP

COVID-19: Maine DECD Issues New Statewide Guidance on Real Estate Activities

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On April 15, 2020 the Maine Department of Economic and Community Development (DECD) released new guidance for its previous determination that real estate activities are an “essential business” during the stay-at-home order...more

McAfee & Taft

Sales and Use Tax Treatment of Delivery Charges

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Since the U.S. Supreme Court overturned its 1992 ruling that physical presence in a state was required before a state could impose sales or use tax collection obligations on a seller, states have taken steps to require remote...more

Bradley Arant Boult Cummings LLP

Pending Alabama Tax Legislation (2017 Regular Session) State and Local Tax Alert: Alabama Edition

The House and Senate have each met a total of six legislative days thus far. There are therefore 24 legislative days remaining in the 2017 Regular Session. The House will reconvene on Tuesday, February 28 at 1:00 p.m. The...more

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