The U.S. Supreme Court’s seminal decision in Complete Auto Transit provides that a state tax satisfies the requirements of the Dormant Commerce Clause if the tax:
Lessons from the Maryland Tax Court: Is the Fair Relation Test Having Its Moment?
Akerman LLP Blogs
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Two States, One Shift: California and Colorado Move To Tax SaaS
Unlike many other states, California and Colorado have historically excluded software as a service (SaaS) from their definition of tangible personal property, exempting from sales tax most digital transactions.[1] However, in the span of about three weeks this June,
DHS Final Rule Ending Duration of Status for F, J, and I Nonimmigrants May Complicate Workforce Planning
Employers that rely on international F-1 students working under OPT or STEM OPT, J-1 exchange visitors, or foreign media personnel should take note of a significant U.S. Department of Homeland Security (DHS) final rule published on July 17, 2026, which
Protected Concerted Activity and the NLRA: When Employees Speak Up, Employers Should Slow Down
Many employers believe that federal labor law, such as the National Labor Relations Act, only applies to unionized workforces. In reality, most private-sector non-unionized employees are protected by the NLRA too, which means employee conversations, complaints, petitions, or other shared
California’s Corporate Practice Crackdown: What Carbon Health, Aspen Dental, and SB 351 Mean for Healthcare Investors and Operators
California has long maintained one of the country’s most stringent prohibitions against the corporate practice of licensed professions, including medicine and dentistry. Under that doctrine, only licensed professionals may own and operate their practices. So, to participate in the practice,
Complexities Emerge for Property Owners Facing NYC’s New “Pied-à-Terre Tax”
New York City’s “pied-à-terre tax,” enacted on May 28, 2026, took effect on July 1, 2026. This new annual property tax surcharge targets certain high-value residential properties in New York City that do not serve as their owner’s primary residence.
Georgia Widely Expands Patient Access to More Potent Medical Cannabis but Remains Smokeless
The “Putting Georgia’s Patients First Act” (Senate Bill 220 or the Act) brought sweeping changes to the state’s medical cannabis program on July 1, 2026, significantly expanding what had been one of the most restrictive medical cannabis programs in
From Biologics to Bandages to Subpoenas: Skin Substitutes Take Center Stage at AHLA
In November 2025 we published From Biologics to Bandages, Skin Substitutes Are No Longer the Biologics You Think They Are, flagging an unmistakable shift at the Centers for Medicare & Medicaid Services (CMS) toward constraining a massive increase in
Employer-Sponsored Immigration Programs Amid Litigation: Key Developments and Planning Considerations
In June 2026, two federal court decisions created potential implications for employers sponsoring foreign national employees and individuals with pending immigration benefit applications. Although the cases involve different USCIS policies and arise from separate legal challenges, both have immediate operational
Paper Compliance Versus Economic Reality: Physician Contracting Lessons for Hospitals and Health Systems from a Recent False Claims Act Case
A recent False Claims Act (FCA) ruling out of Tennessee offers a pointed reminder for hospitals and health systems: physician contracts that appear compliant on paper can still create serious enforcement risk if the economics tell a different story. In