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Troutman Pepper

PACT Act Basics: 5 Things Tobacco Sellers and Shippers Should Know

Troutman Pepper on

The Prevent All Cigarette Trafficking (PACT) Act, 15 U.S.C. § 375 et seq., is a federal law with two primary objectives: (1) to prevent federal and state tax evasion on tobacco products, and (2) to prevent sales of tobacco...more

Bowditch & Dewey

The Wayfair Decision: How Technology is Changing State Tax Laws

Bowditch & Dewey on

The U.S. Supreme Court decision in South Dakota v. Wayfair, Inc. 138 S. Ct. 2080 (2018) upended how businesses think about state tax compliance. In Wayfair, the Court upheld a South Dakota sales tax law that taxed...more

Orrick, Herrington & Sutcliffe LLP

Court of Appeals to Decide Whether Kentucky Price Gouging Statute Violates Commerce Clause

The Sixth Circuit Court of Appeals later this year will hear oral arguments in an important case deciding whether a lower federal court correctly enjoined the Kentucky Attorney General from applying the State’s price gouging...more

Baker Donelson

Spotlight on Louisiana: After Wayfair, Sales and Use Tax Compliance for Louisiana E-Commerce

Baker Donelson on

The U.S. Supreme Court's decision in South Dakota v. Wayfair, Inc. et al. has affected a significant change in the sales tax collection and remitting responsibilities of all businesses, large and small, that are selling at...more

Baker Donelson

Spotlight on South Carolina: After Wayfair, Sales and Use Tax Compliance for E-Commerce in South Carolina

Baker Donelson on

The U.S. Supreme Court's decision in South Dakota v. Wayfair, Inc. et al. has affected a significant change in the sales tax collection and remitting responsibilities of all businesses, large and small, that are selling at...more

Baker Donelson

Spotlight on Mississippi: After Wayfair, Sales and Use Tax Compliance for Mississippi E-Commerce

Baker Donelson on

The U.S. Supreme Court's decision in South Dakota v. Wayfair, Inc. et al. represents a significant change in the sales tax collection and remitting responsibilities of all businesses, large and small, selling at retail across...more

Baker Donelson

Spotlight on Georgia: After Wayfair, Sales and Use Tax Compliance for Georgia E-Commerce

Baker Donelson on

The U.S. Supreme Court's decision in South Dakota v. Wayfair, Inc. et al. represents a significant change in the sales tax collection and remitting responsibilities of all businesses, large and small, selling at retail across...more

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