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Interstate Commerce Reporting Requirements

Troutman Pepper

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

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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

Stinson LLP

The Corporate Transparency Act Found Unconstitutional, Now What?

Stinson LLP on

On Friday March 1, 2024, Judge Liles C. Burke of the U.S. District Court for the Northern District of Alabama ruled that the Corporate Transparency Act (CTA) is an unconstitutional overreach of Congress's enumerated powers in...more

Mayer Brown

Lawsuit Challenges Recent California Climate Disclosure Laws

Mayer Brown on

As discussed in our earlier Client Alerts, California recently passed several laws requiring certain climate-related corporate disclosures, including, for example, regarding emissions and climate-related financial risk. As...more

Freeman Law

The Federal Crime of Money Laundering

Freeman Law on

Money laundering is the process of disguising criminal proceeds—that is, the process of cleansing the taint from the proceeds of crime. Money laundering, as a very general matter, occurs when a person or organization earns...more

McAfee & Taft

New Oklahoma Remote Seller Requirements Effective November 1

McAfee & Taft on

Effective November 1, 2019, remote sellers no longer have the option to collect and remit Oklahoma tax or report sales information to the Oklahoma Tax Commission. However, SB 513, enacted in May of 2019, raises the annual...more

Pillsbury - SeeSalt Blog

California Appellate Court Holds Abercrombie Sought to Create Rather than Eliminate Discriminatory Tax Reporting Treatment

The Fifth Appellate District of the California Court of Appeal has struck another blow to taxpayers claiming California unconstitutionally discriminates against interstate commerce by permitting intrastate unitary businesses...more

Cadwalader, Wickersham & Taft LLP

FERC Issues ANOPR on Revisions to Oil Pipeline Indexing Policies and Reporting Requirements

On October 20, 2016, the Federal Energy Regulatory Commission (“FERC” or “Commission”) issued an advanced notice of proposed rulemaking (“ANOPR”) seeking comments on potential revisions to (1) the Commission’s policies for...more

Alston & Bird

State & Local Tax Advisory: Direct Marketing Association v. Brohl: What’s Quill Got to Do with It?

Alston & Bird on

On February 22, 2016, the U.S. Court of Appeals for the Tenth Circuit issued its decision in Direct Marketing Ass’n v. Brohl. 1 The Tenth Circuit reversed the federal district court and held that Colorado’s law imposing use...more

Kilpatrick Townsend & Stockton LLP

Tenth Circuit Rules Colorado Can Require Remote Retailers to Notify Customers of the State's Use Tax

On Monday, the U.S. Court of Appeals for the Tenth Circuit upheld the constitutionality of a Colorado law that requires remote retailers to notify customers of the state’s use tax requirements and report certain customer tax...more

Eversheds Sutherland (US) LLP

Tenth Circuit Upholds Colorado’s Use Tax Reporting, Limits Quill to Sales and Use Tax Collection

On February 22, 2016, the U.S. Court of Appeals for the Tenth Circuit (Tenth Circuit) issued its opinion in Direct Marketing Association v. Brohl, reversing the district court’s order granting summary judgment. The Tenth...more

Eversheds Sutherland (US) LLP

Back in Court: DMA Argues Before the Tenth Circuit to Follow Quill

Direct Marketing Association (DMA) continued its fight against Colorado’s use tax reporting regime during oral arguments today before the United States Court of Appeals for the Tenth Circuit. After getting sidetracked with a...more

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