On November 16th and 17th, 2020, the Multistate Tax Commission’s (“MTC”) Nexus and Audit Committees met to consider several topics.  The biggest developments from these meetings are that: (1) the Nexus Committee shared their proposed, revised draft of its Uniform Sales and Use Tax Exemption/Resale Certificate – Multijurisdiction, which reflects the Wayfair 

On July 25, 2017, the US House of Representatives Judiciary Committee’s Subcommittee on Regulatory Reform, Commercial and Antitrust Law conducted a hearing on “No Regulation Without Representation: HR 2887 and the Growing Problem of States Regulating Beyond Their Borders.” This hearing was important for several reasons:

  • State tax nexus legislation has been one of the

By Jeff Friedman and Stephanie Do

Following an unfavorable court decision, state legislatures have been able to effectively reverse a decision by retroactively changing the law. Several taxpayers have challenged the validity of retroactive state tax changes by arguing that the retroactive laws violate the US Constitution’s Due Process Clause, which requires that no state

Managing state tax controversies is challenging not only because of the complexities that a particular case presents, but also because of the multidimensional considerations of litigating similar cases in multiple forums. View this article, which highlights the importance of developing a comprehensive strategy to avoid the pitfalls of multistate tax litigation, such as:

  • Setting goals,

A state or locality in need of revenue, or possibly seeking a narrow policy goal, may enact a statute or ordinance imposing a tax that targets a specific company and applies to no other taxpayer. View this article, which:

  • Evaluates the merits of challenging taxes that target a single company on US constitutional grounds
  • Provides