Multi-State – Kill Quill, Keep The Dormant Commerce Clause

Standford Law Review Essay by Brian Galle March 2018 Brian Galle, in his essay, discusses the historical impact of Congress’ control of state taxation and why the Dormant Commerce Clause should stay in place regardless of whether SCOTUS strikes down Continue reading Multi-State – Kill Quill, Keep The Dormant Commerce Clause

Multi-State – Buying A Restaurant? Watch Out For The Seller’s Sales Tax Liabilities!

Total Food Service by Lance E. Rothenberg, ESQ., LL.M February 27, 2018 Restaurateurs looking to buy a restaurant, or the business assets of a closing or for-sale restaurant, must take care not to inadvertently also purchase the former owner’s pre-existing Continue reading Multi-State – Buying A Restaurant? Watch Out For The Seller’s Sales Tax Liabilities!

Multi-State – The Fate Of The Physical Presence Nexus Standard

SALT SAVVY by John Paek and Drew Hemmings February 23, 2018 Just over a month ago, the U.S. Supreme Court surprised many in the state tax community when it announced that it granted certiorari in South Dakota v. Wayfair, Inc., Docket No. 17-494; Continue reading Multi-State – The Fate Of The Physical Presence Nexus Standard

Alabama – Council Revokes Business Licenses For Unpaid Taxes

The Gadsden City Council passed resolutions Tuesday revoking the business license of five businesses for unpaid sales taxes. The issue was brought up at the pre-council meeting on March 5, when Revenue Director Lisa Rosser said there was a total Continue reading Alabama – Council Revokes Business Licenses For Unpaid Taxes