McDermott Will & Emery
Subscribe to McDermott Will & Emery's PostsBREAKING NEWS: Expanded “Physical Presence” Codification Bill Introduced in House
By McDermott Will & Emery, Eric D. Carstens and Stephen P. Kranz on Jun 13, 2017
Posted In Audits, Constitutional Issues, Nationwide Importance, Nexus, Sales Tax, Transaction Taxes
On, June 12, 2017, the No Regulation Without Representation Act of 2017 was introduced by Congressman Jim Sensenbrenner (R-WI) with House Judiciary Chairman Bob Goodlatte (R-VA) as one of seven original co-sponsors. As described in detail below, the scope and applicability of the “physical presence” requirement in the 2017 bill is significantly broader than the...
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Nexus is Crucial, Complex Connection for State Tax Professionals
By McDermott Will & Emery on Jun 5, 2017
Posted In Constitutional Issues, Nationwide Importance, Nexus
With multiple state lawsuits, competing federal legislation, many state bills, and several rulings and regulations, the physical presence rule remains an important and contentious issue. In this article for the TEI magazine, Mark Yopp takes a practical approach for practitioners to deal with the ever-evolving landscape. Read the full article. Reprinted with permission. Originally published...
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NCSL Task Force on SALT Meets in Anticipation of Active Legislative Sessions
By McDermott Will & Emery, Eric D. Carstens and Stephen P. Kranz on Jan 17, 2017
Posted In Audits, Constitutional Issues, Federal Tax, Income Tax, Nationwide Importance, Nexus, Sales Tax, Tax Base, Transaction Taxes
On Saturday, January 14, the National Conference of State Legislatures (NCSL) Task Force on State and Local Taxation (Task Force) met in Scottsdale, Arizona to discuss many of the key legislative issues that are likely to be considered by states in 2017. The Task Force consists of state legislators and staff from 33 states and...
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BREAKING NEWS: US Supreme Court Denies Cert in Direct Marketing Association v. Brohl
By McDermott Will & Emery, Eric D. Carstens and Stephen P. Kranz on Dec 12, 2016
Posted In Alabama, Colorado, Constitutional Issues, Nationwide Importance, Nexus, Ohio, Sales Tax, South Dakota, Tennessee, Transaction Taxes
This morning, the US Supreme Court announced that it denied certiorari in Direct Marketing Association v. Brohl, which was on appeal from the US Court of Appeals for the Tenth Circuit. The denied petitions were filed this fall by both the Direct Marketing Association (DMA) and Colorado, with the Colorado cross-petition explicitly asking the Court...
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Happy Holidays from McDermott’s SALT Practice
By McDermott Will & Emery on Dec 9, 2016
Posted In Nationwide Importance, Uncategorized
In our holiday tradition, as a thank you to all of our Inside SALT readers and subscribers, we are pleased to present our annual Inside SALT Crossword Puzzle Contest. We hope you’ll enjoy this little diversion that tests your knowledge of key state and local tax developments this year. To enter, please download and print...
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Digital Tax Update – Local Edition
By McDermott Will & Emery, Eric D. Carstens and Stephen P. Kranz on Oct 20, 2016
Posted In Alabama, Audits, California, Colorado, Local Tax, Nationwide Importance, Sales Tax, Tax Base, Transaction Taxes
After the highly publicized administrative lease transaction and amusement tax expansions in Chicago last year, more cities around the country are taking steps to impose transaction taxes on the sale or rental of digital content. Unlike tax expansion efforts at the state level (such as the law recently passed in Pennsylvania), which have almost all...
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BREAKING NEWS: House Passes Mobile Workforce State Income Tax Simplification Act
By McDermott Will & Emery, Eric D. Carstens and Stephen P. Kranz on Sep 21, 2016
Posted In Income Tax, Nationwide Importance, Nexus, Sales Tax, Transaction Taxes
Moments ago, the United States House of Representatives (House) passed the Mobile Workforce State Income Tax Simplification Act of 2015 (H.R. 2315) Mobile Workforce State Income Tax Simplification Act of 2015 (H.R. 2315) by voice vote. The Act will now be delivered to the United States Senate (Senate) for introduction and referral to committee for...
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BREAKING NEWS: Discussion Draft of Online Sales Simplification Act of 2016 Released
By McDermott Will & Emery, Diann Smith and Stephen P. Kranz on Aug 25, 2016
Posted In Audits, Constitutional Issues, Nationwide Importance, Nexus, Sales Tax, Transaction Taxes
Today, the Chairman of the House Judiciary Committee, Rep. Goodlatte from Virginia, released the long-anticipated discussion draft of the Online Sales Simplification Act of 2016. Highlights of the bill include: The bill implements the Chairman’s much-discussed ‘hybrid-origin’ approach. The bill removes the Quill physical presence requirements for sales tax collection obligations under certain circumstances. States...
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Breaking News: Physical Presence Requirement Bill Introduced in Congress
By McDermott Will & Emery, Eric D. Carstens and Stephen P. Kranz on Jul 15, 2016
Posted In Audits, Constitutional Issues, Nationwide Importance, Nexus, Sales Tax, Transaction Taxes
Yesterday, Congressman Jim Sensenbrenner (R-WI) introduced the No Regulation Without Representation Act of 2016 (H.R. 5893) in the US House of Representatives (House). The bill would codify the physical presence requirement established by the US Supreme Court in Quill. The bill would specifically define physical presence, creating a de minimis threshold, and would significantly affect...
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Pennsylvania General Assembly Passes Revenue Package with Significant Digital Tax Expansion
By McDermott Will & Emery, Eric D. Carstens and Stephen P. Kranz on Jul 14, 2016
Posted In Audits, Pennsylvania, Sales Tax, Tax Base, Transaction Taxes
Yesterday, a legislative conference committee was appointed to approve an already agreed-upon $1.3 billion revenue package, which was immediately approved by both the House (116-75) and Senate (28-22) and sent to Governor Wolf for approval. The governor subsequently issued a press release confirming that he “will sign this revenue package.” A copy of the conference...
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