Topic
Commerce Clause
226 published works
Cooking with SALT
Is the Commerce Clause’s “Goods-in-Transit” Doctrine Off of the Menu?
Two recent decisions have addressed whether ad valorem tax can be imposed on stored natural gas, for use outside of the taxing state. See ETC Mktg, Ltd. v. Harris County Appraisal…
SALT Shaker
Sutherland SALT Shaker: September 2014 Digest
Click here to read our September 2014 posts on stateandlocaltax.com or read each article by clicking on the title. A printable PDF is also available here. To read our commentary on the…
SALT Shaker
California Taxpayer Entitled to Attorney Fees after Successful Commerce Clause Challenge
By Zachary Atkins & Prentiss Willson A California Court of Appeal held that a taxpayer who brought a successful facial challenge against a state taxing scheme met all of the…
Environment, Land & Resources
US Supreme Court Denied Certiorari Regarding the Constitutionality of California’s Low Carbon Fuel Standard
By JP Brisson, Joshua Bledsoe and Michael Dreibelbis Today, the US Supreme Court denied certiorari regarding the constitutionality of California’s Low Carbon Fuel Standard (LCFS) in Rocky Mountain Farmers Union v.…
Inside SALT
State and Local Tax Supreme Court Update: June 2014
By Stephen P. Kranz, Diann Smith
On June 10, 2014, the Supreme Court of the United States distributed three state and local tax cases for a conference to be held on June 26, 2014: Equifax, Inc.…
Constitutional Law Prof Blog
Seattle’s Minimum Wage Challenged in Federal District Court
Professor Ruthann Robson, City University of New York (CUNY) School of LawSeattle - - - a "progressive and expensive city" - - - "struck a blow against rising income inequality"…
Energy and Utilities
Federal Court Upholds Colorado Renewable Energy Portfolio Law
A Colorado federal district court Friday rejected a constitutional challenge to the state’s renewable energy portfolio law, concluding that it did not impose an impermissible burden on interstate commerce. Thirty states…
Inside SALT
Oklahoma Supreme Court KOs the Constitution
By Diann Smith, Stephen P. Kranz, McDermott Will & Emery
On April 22, the Supreme Court of Oklahoma released its opinion in CDR Systems Corp. v. Oklahoma Tax Commission. Case No. 109,886; 2014 OK 31. The Oklahoma Supreme Court, overturning…
SALT Shaker
Off With Your Head(quarters)? Oklahoma’s Headquarters Deduction Survives Constitutional Challenge
By Kathryn Pittman and Timothy Gustafson The Oklahoma Supreme Court held Oklahoma’s deduction for capital gains arising from the sale of a company headquartered in the state for three or…
The Appellate Strategist
Illinois Supreme Court Holds Internet Sales Tax Preempted by Federal Statute
By Kirk Jenkins
On Friday morning, the Illinois Supreme Court handed down its opinion in one of its most high-profile pending cases. The Court held in Performance Marketing Association, Inc. v. Hamer that the…