Topic
Commerce Clause
226 published works
Louisiana Law Blog
Louisiana and Parishes Considering How to Realize Benefit from Scotus’ Wayfair Decision – Working to Change Effective Date of Enabling Legislation
By Jaye Calhoun, William Kolarik
The Louisiana Legislature is considering last minute legislation to change the effective date of legislation allowing the State to tax remote sellers but has not acted to make other centralized…
Louisiana Law Blog
Suddenly Everything Has Changed: United States Supreme Court Adopts an Undefined Uniform Substantial Nexus Standard, Overturns Quill, and Fundamentally Alters the State Tax Landscape in Historic Wayfair Decision
By Angela Adolph, Linda Akchin, Jaye Calhoun, William Kolarik, Pamela Mascari, Sean McLaughlin, Todd Rossi, Phyllis Sims
By the Kean Miller State and Local Tax Team On June 21, 2018, the Supreme Court of the United States issued its opinion in South Dakota v. Wayfair, Inc., Dkt.…
Constitutional Law Prof Blog
Court OKs State Internet Sales Tax, Overturns “Physical Presence” Requirement
Steven D. Schwinn, John Marshall Law SchoolThe Supreme Court today, in South Dakota v. Wayfair, upheld South Dakota's sales tax on out-of-state sellers against a Commerce Clause (or, more precisely,…
The Public Finance Tax Blog
Oyez! The Supreme Court Hears Oral Arguments in Wayfair, and Now We Play the Waiting Game
On April 17, 2018, the U.S. Supreme Court heard oral arguments in the case of South Dakota v. Wayfair, Inc. Wayfair is a direct challenge of the Court’s holding in…
Alcohol Law Advisor
Durational-Residency Requirements for Alcohol Beverage Retail Licensees Held Unconstitutional
By Marc Sorini
On February 21, 2018, the US Court of Appeals for the Sixth Circuit published its opinion in Byrd v. Tennessee Wine and Spirits Retailers Association, No. 17-5552. The decision, which…
Constitutional Law Prof Blog
Sixth Circuit Strikes Tennessee’s Discriminatory Retail Alcohol License Law
Steven D. Schwinn, John Marshall Law SchoolThe Sixth Circuit ruled in Byrd v. Tennessee Wine & Spirits Retailers Ass'n that a state law requiring two-year state residency--and ten-year residency for…
SALT Insights
It’s Like Déjà Vu, All Over Again: Wayfair and the Evolution of Commerce
The United States Supreme Court has recently agreed to hear oral argument in South Dakota v. Wayfair, Inc. – a case exploring the boundaries of sales and use tax nexus. …
The Public Finance Tax Blog
South Dakota Might Convince the Supreme Court to Dispense with the Quill Pen and Join the 21st Century
On January 12, 2018, the U.S. Supreme Court announced its grant of certiorari in the case of South Dakota v. Wayfair, Inc. The oral argument for this case has not…
Consumer Financial Services Law Monitor
Other Shoe Has Dropped, but More to Monitor After DOJ’s Reversal of Marijuana Policy
By Keith J. Barnett, Robert Claiborne
As many expected with the change of administrations, U.S. Attorney General Jeff Sessions has reversed Obama-era Department of Justice policies respecting marijuana. The reversal came in a January 4 memorandum…
Constitutional Law Prof Blog
Seventh Circuit Upholds Chicago’s Puppy-Mill Ban
Steven D. Schwinn, John Marshall Law SchoolThe Seventh Circuit upheld Chicago's "puppy mill" ordinance, which limits the sources from which city-licensed pet stores may obtain certain pets for resale, against…