Topic
Commerce Clause
226 published works
SALT Shaker
Rent a Car, Pay a Tax: Arizona Supreme Court Holds Surcharges on Car Rental Companies to be Constitutional
By Eversheds Sutherland SALT, Hanish Patel
The Supreme Court of Arizona held that local surcharges imposed on car rental companies did not violate the US Commerce Clause or the state constitution’s anti-diversion clause. The surcharges, enacted…
SALT Insights
Tempest in a Teapot? The Due Process Clause Implications of Kaestner Trust
The two primary constitutional weapons used to combat the application of state tax laws are the Due Process Clause and the Commerce Clause. That said, for decades Due Process Clause…
Drug & Device Law
First Amendment Pours Cold Water on Sugary Beverage Warning Law
It is easy to articulate the core principle behind the First Amendment right to free speech: The government can’t restrict what you say or make you say what the government…
Agricultural Law and Taxation Blog
Top Ten Agricultural Law and Tax Developments of 2018 – Numbers 6, 5 and 4
OverviewThis week I continue the trek through the Top Ten ag law and tax developments of 2018 with the top six developments. Today’s post goes through numbers six, five and…
Alcohol Law Advisor
7th Circuit Issues Lebamoff Opinion
By Marc Sorini
As you likely have read in the trade press already, on Wednesday, November 28, 2018, the US Court of Appeals for the Seventh Circuit issued its opinion in Lebamoff v.…
Alcohol Law Advisor
Recent Retailer Direct Shipping Opinion Illustrates Stakes in Upcoming Supreme Court Review
By Marc Sorini
The recent US District Court for the Eastern District of Michigan opinion strikes down a Michigan statue and authorizes out-of-state retailers to sell and ship wine directly to Michigan consumers.…
The Public Finance Tax Blog
It’s Unanimous – All Nine U.S. Supreme Court Justices Agree that Quill Corp. v. North Dakota was Wrongly Decided, and Five Vote to Overrule It in South Dakota v. Wayfair, Inc.
Yes, you read that correctly. On June 21, 2018, the United States Supreme Court handed down its decision in South Dakota v. Wayfair, Inc. [1] (We’ve discussed the background to Wayfair here,…
Agricultural Law and Taxation Blog
State Taxation of Online Sales
OverviewLast week, the U.S. Supreme Court, in South Dakota v. Wayfair, Inc., No. 17-494, 2018 U.S. LEXIS 3835 (U.S. Sup. Ct. Jun. 21, 2018), handed South Dakota a narrow 5-4…
SALT Insights
Overturning Quill: The Widespread Reach of the South Dakota v. Wayfair Decision
Today, the U.S. Supreme Court issued its decision in South Dakota v. Wayfair, overturning Quill Corp. v. North Dakota, 504 U. S. 298 (1992) and National Bellas Hess, Inc. v.…
PrawfsBlawg
SCOTUS Term: Stare Decisis and Judge-Made Law
Main Thursday, June 21, 2018SCOTUS Term: Stare Decisis and Judge-Made LawOne of this morning's more consequential Supreme Court decisions was South Dakota v. Wayfair, where the Supreme Court overruled its…