Shaking things up in state and local tax
Shaking things up in state and local tax
On December 9, the U.S. Supreme Court heard oral arguments in the last of three state and local tax cases that it accepted this term – Alabama Department of Revenue v. CSX Transportation, Inc. (CSX II), a case that had previously been before the Supreme Court. CSX Transportation…
On December 8, 2014, the United States Supreme Court heard oral arguments in the second of three state and local tax cases that it has accepted this term – Direct Marketing Association v. Brohl – to determine the reach of the federal Tax Injunction Act (“TIA”). The TIA provides that federal courts are barred from…
By Nicole Boutros and Andrew Appleby
The New Jersey Supreme Court held that the New Jersey Division of Taxation improperly exercised its discretion when it refused to waive its imposition of $1.8 million in late payment penalties and tax amnesty penalties. The taxpayers, five subsidiaries of United Parcel Service of America (collectively, UPS), used a…
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By Maria Todorova and Prentiss Willson
On January 14, 2014, the U.S. Supreme Court reversed the Ninth Circuit and held that due process prevents a state court from exercising general personal jurisdiction over a foreign corporation based solely on the business activities performed in the forum state by a U.S. subsidiary on behalf of the…
In our latest A Pinch of SALT column, Sutherland SALT’s Michele Borens and Scott Booth consider how the recent string of taxpayer-favorable nexus decisions will entice the U.S. Supreme Court to accept a nexus case.
Read “The Supreme Court Should Accept a Nexus Case – Part II,” reprinted with permission from the September…
