Topic
Interstate Commerce
116 published works
SALT Shaker
(Vision)Stream of Commerce: Supreme Court of Missouri Denies Sales Tax Refund on Sales of Goods Shipped Out of State
By Charles Capouet and Timothy Gustafson The Supreme Court of Missouri denied a Missouri corporation’s sales tax refund claims on its sales of trade show displays shipped to out-of-state customers…
SALT Shaker
Sutherland SALT Shaker: July 2015 Digest
Read our July 2015 posts on stateandlocaltax.com or read each article by clicking on the title. For the latest coverage and commentary on state and local tax developments delivered directly to your phone, download…
Employee Benefits Law Report
Supreme Court says give credit where credit is due
In Comptroller of Treasury of Maryland v. Wynne, 135 U.S. 1787 (2015), the Supreme Court held that Maryland's tax scheme was unconstitutional because it discouraged interstate commerce in violation of…
Wage & Hour - Developments & Highlights
Third Circuit Clarifies Meaning Of “Interstate Commerce” In Motor Carrier Exemption Suit
When analyzing the so-called motor carrier exemption under the Fair Labor Standards Act, 29 USC 213(b)(1), controversies often arise as to whether the drivers are involved in “interstate commerce.” This…
Food Safety News
Iowa Congressman Reintroduces Interstate Commerce Agriculture Bill
By News Desk
On Feb. 3, Rep. Steve King (R-IA) re-introduced his Protect Interstate Commerce Act (PICA), which he attempted to amend into last year’s farm bill. King’s bill would prevent states and local…
Washington Energy Report
FERC Issues Declaratory Orders Regarding its Authority to Regulate LNG Facilities and LNG Sales
On September 4, 2014, FERC issued two concurrent declaratory orders – one involving Shell U.S. Gas & Power, LLC (“Shell”), and the other involving Pivotal LNG, Inc. (“Pivotal”) – that…
Inside SALT
U.S. Supreme Court Turns its Attention to State Tax, Agrees to Hear “Double Taxation” Case
The Supreme Court granted the petition for certiorari filed by the Maryland Comptroller of Treasury in Comptroller v. Wynne, Dkt. No. 13-485 (U.S. Sup. Ct., cert. granted May 27, 2014). …
Wage & Hour Law Update
Eleventh Circuit Affirms: No Individual Coverage of “Local” Painter of Pleasure Boats
While FLSA coverage—both so-called “enterprise” based coverage and individual coverage of a specific worker—remains broad, such coverage generally does not extend to individuals who do not work for a covered…
The Faculty Lounge
The California Egg Law and the Dormant Commerce Clause
In 2008 California voters approved the Prevention of Cruelty to Farm Animals Act, which provided that after January 1, 2015 a “person shall not tether or confine any covered animal,…
Equine Law Blog
Federal Judge Rules Twinspires.com Cannot Accept Bets from Texas
By Alison Rowe
The United States District Court of the Western District of Texas (Austin Division) recently held that Churchill Downs subsidiary website, Twinspires.com, is prohibited from accepting wagers from persons living in…