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As we reach the midway point in the multistate legislative calendar, we thought it appropriate to highlight the present and remaining schedules of state lawmakers. The following states are currently in session: Alabama, California, Connecticut, Delaware, District of Columbia, Illinois, Iowa, Louisiana, Maine, Massachusetts, Michigan, Nevada, New Hampshire, New Jersey, New York, North Carolina, Ohio, Oklahoma, Oregon, Rhode Island, South Carolina, Tennessee, and Wisconsin. Significant state tax measures are alive and well in nearly all of these states. For example, California is considering several use tax nexus bills, several corporate income tax bills, and property tax “change-of-ownership” legislation. Nevada will consider recently introduced gross receipts tax legislation, loosely modeled after the Texas margins tax. The District of Columbia continues to advance a combined reporting proposal. The Texas legislature sent Governor Perry a sales tax affiliate nexus bill on May 13. Last but not least, year-long sessions in some of the more populous states like Illinois, Michigan, New York, and New Jersey will keep things interesting for months to come.Continue Reading Down to the Wire! State Legislative Schedules and Update

The U.S. Supreme Court reversed a U.S. Court of Appeals in holding that a railroad may bring suit to challenge the validity of a discriminatory Alabama sales tax exemption. CSX Transp., Inc. v. Ala. Dep’t of Revenue, No. 09-520, 2011 WL 588790 (U.S. Feb. 22, 2011). Alabama imposes its sales and use tax on the use of diesel fuel for off-road use, including fuel used by railroads, but provides exemptions for fuel used by railroads’ direct competitors, commercial truckers and interstate water carriers. CSX sued to challenge the discriminatory scheme under the Railroad Revitalization and Regulatory Reform Act of 1976 (4-R Act).Continue Reading Discrimination Train Has Left the Station: U.S. Supreme Court Remands Alabama Railroad Case