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Tax Liability State and Local Government Retail Market

Troutman Pepper Locke

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

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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

Pullman & Comley, LLC

Recreational Cannabis is Legal in Connecticut: What to Know About Getting into the Business

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On July 1, 2021 Connecticut became the nineteenth state to legalize the possession and use of cannabis for recreational purposes.  Upon conversion of the existing licenses held by medical marijuana growers within the next few...more

Burr & Forman

Cigarette “Buydown” Payments to Retailers Excluded from South Carolina Sales Taxes

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Tobacco manufacturers and distributors have long made refund/rebate payments to retailers for the retailer’s purchase of cigarettes and other tobacco products from the manufacturer, provided the retailer reduces the price of...more

Nossaman LLP

Don't You (Forget About Sales and Use Tax)

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Some recent California Office of Tax Appeals (“OTA”) decisions highlight the importance of being, simply, mindful of sales and use tax requirements. Businesses often plan to reduce income taxes or avoid a Proposition 13...more

Carlton Fields

Impact of New State Sales and Use Tax Laws on Remote Commerce

Carlton Fields on

After the reversal of long-standing precedent, more than 35 states have introduced bills or passed laws over the last year that would permit the collection of sales and use tax on remote transactions previously excluded from...more

Neal, Gerber & Eisenberg LLP

Client Alert: Illinois Imposes Economic Nexus Standard Impacting Remote Sellers

On June 21, 2018, the United States Supreme Court dramatically altered the state tax world when it issued its decision in South Dakota v. Wayfair, Inc....more

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