Topic
Commerce Clause
226 published works
SALT Insights
Risky Business? – South Dakota v. Wayfair, Inc. Sets Stage for SCOTUS Review of Physical Presence Requirement for Sales and Use Taxes
It has long been the law of the land that a taxpayer must have a discernable physical presence in a state before it can be required to collect and remit…
Constitutional Law Prof Blog
Eighth Circuit Says No Standing to Sue Governor, AG for State’s Roving Stops Law
Steven D. Schwinn, John Marshall Law SchoolThe Eighth Circuit ruled this week that a dump truck driver lacked standing to bring a facial challenge to a state's roving-stop statute against…
SALT Shaker
Texas Supreme Court Upholds Local Ad Valorem Tax on Stored Gas
By Jessie Eisenmenger and Jonathan Feldman The Texas Supreme Court held that a non-discriminatory tax on stored gas held for future resale does not violate the Commerce Clause of the…
SALT Insights
Cutting the Cord: The Constitutionality of Trailing Nexus for Sales and Use Taxes
Since the landmark decision of Quill Corp. v. North Dakota in 1992, the law of the land has been that an out-of-state business has sales and use tax nexus with…
Alcohol Law Advisor
US Supreme Court Asked to Clarify the Interaction Between the 21st Amendment and the Commerce Clause
By Marc Sorini
The Texas Package Stores Association has asked the US Supreme Court (via a “Petition of Certiorari”) to hear a case that could clarify the interaction between the 21st Amendment and…
Animal Law Update
Pet Stores Under Attack-Continued: The New York City Pet Store Law Violates the Commerce Clause
At its core, the Law is an attempt at economic protectionism of the City’s favored source of pets, animal shelters and rescues, who are expressly exempted from the Laws’ sourcing…
Reproductive Rights Prof Blog
The Commerce Clause and Restrictions on Abortion
Reacting to how restrictive abortion laws block low-income women's access to reproductive health care and force them across state borders, Kaiya Lyons's article in the Thurgood Marshall School of Law Journal on…
Alcohol Law Advisor
Guidance Provided on Interplay of “Dormant” Commerce Clause and the 21st Amendment
By Marc Sorini
On April 21, the US Court of Appeals for the Fifth Circuit handed down its opinion in Cooper v. Texas Alcoholic Beverage Commission, No. 14-51343. It provides further guidance, at…
SALT Shaker
Roadkill: New York Court Finds Flat Vehicle Registration Fees Unconstitutional
By Mike Penza and Madison Barnett The New York Supreme Court, Albany County, held that New York’s unapportioned vehicle registration fees violated the Commerce Clause. The court found that the…
Consumer Finance Monitor
Risky times for some Internet lenders
A recent decision by the Minnesota Supreme Court serves as a painful reminder to Internet lenders of the perils of relying on choice-of-law provisions or arguments citing the Commerce Clause…