News & Analysis as of

State and Local Government Commerce Clause

Carr Maloney P.C.

U.S. District Court Rules Dormant Commerce Clause Does Not Apply to Maryland’s Social Equity Cannabis License Program

Carr Maloney P.C. on

Under the Maryland Cannabis Reform Act, resident social equity licensees may receive financial assistance with startup capital and operational costs for growers, processors, and retailers. Maryland began accepting social...more

Troutman Pepper

Lawsuit Highlights the Complexity of Regulating the Intrastate Use of Marijuana

Troutman Pepper on

One of the most interesting aspects of marijuana law and policy in the U.S. is its tendency to strike at our most foundational democratic principles. In 2005, the U.S. Supreme Court held, in Gonzales v. Raich, that Congress...more

Baker Donelson

Legislation Filed Addressing Potential Constitutional Issue with Franchise Tax

Baker Donelson on

On January 22, 2024, Tennessee Governor Bill Lee's administration filed House Bill 1893 in the 2024 Session of the 113th General Assembly. The apparent purpose of House Bill 1893 is to address the potential constitutional...more

McDermott Will & Emery

Following Maryland’s Lead? We Guess Everyone Wants to Go to Court. Icy Challenges to Nebraska’s Advertising Services Tax Act Start...

McDermott Will & Emery on

Nebraska Governor Jim Pillen’s ambitious plan to provide $2 billion in property tax relief via an increase in the sales tax rate and an expansion of the sales tax base is stirring significant debate. Part of his proposal is...more

Baker Donelson

Legislation To Be Filed Addressing Potential Constitutional Issue with Franchise Tax

Baker Donelson on

On January 4, 2024, Tennessee Governor Bill Lee announced plans to amend the Tennessee franchise tax to simplify the calculation of the franchise tax to "in effect give tax relief to businesses that are invested in our...more

Perkins Coie

Cannabis Legal Report - February 2023

Perkins Coie on

Seattle Federal Court Dismisses Dormant Commerce Clause Challenge - A Seattle-based federal court dismissed a challenge to a state residency requirement to hold equity in Washington state cannabis businesses. The...more

Bradley Arant Boult Cummings LLP

You Can Go Your Own Way: Washington’s Cannabis License Residency Requirement Upheld, Breaking the Chain of Contrary Decisions

Oh Daddy! It’s not “Rumours” or one of your “Dreams” – although it may be “Second Hand News” to our most knowledgeable readers: A federal court in Washington recently upheld the state’s cannabis residency requirement for...more

Womble Bond Dickinson

Litigation Under Florida’s Mini TCPA Begins to Heat Up

Womble Bond Dickinson on

Since going into effect on July 1, 2021, the plaintiffs’ bar has wasted no time in seeking to test the limits of Florida’s mini-TCPA. In particular, one law firm active in prosecuting TCPA claims has filed at least half a...more

Law School Toolbox

Law School Toolbox Podcast Episode 298: Listen and Learn -- The Dormant Commerce Clause

Law School Toolbox on

Welcome back to the Law School Toolbox podcast! In today's episode from our "Listen and Learn" series, we're focusing on the Dormant Commerce Clause, also known as the Negative Commerce Clause. We previously discussed the...more

Morgan Lewis

Maryland Passes Digital Advertising Tax, Now Being Challenged in Court

Morgan Lewis on

The Maryland state legislature voted on February 12 to override Governor Larry Hogan’s veto and thus enacted the Digital Advertising Act, the first tax of its kind in the United States. Other states such as Indiana, New York,...more

McDermott Will & Emery

Ohio Case Will Likely Determine Whether Other States Use 21st Amendment Enforcement Act

McDermott Will & Emery on

As was widely reported in the alcohol trade press, the state of Ohio filed suit against several online retail outlets a week ago after an investigation into direct-to-consumer shipments of wine and spirits into the state. The...more

Eversheds Sutherland (US) LLP

Maryland State Senate’s Budget and Taxation Committee Hears Testimony on Proposed Digital Advertising Tax

On January 29, 2020, the Maryland State Senate’s Budget and Taxation Committee heard testimony on Senate Bill 2, which would create the Digital Advertising Gross Revenues Tax. The tax would be imposed on a taxpayer’s Maryland...more

Seyfarth Shaw LLP

Tesla Is The Clear Winner in the Battle With Michigan

Seyfarth Shaw LLP on

Seyfarth's Future of Automotive Series - After three years of litigation, two appeals to the Sixth Circuit, and with a February 4, 2020 trial date looming, electric automobile manufacturer Tesla and the State of Michigan,...more

Epstein Becker & Green

Federal Court Extends TRO to Enjoin Enforcement of California’s Controversial New Independent Contractor Law for 70,000...

Epstein Becker & Green on

As we recently wrote here, just hours before California’s controversial AB 5 went into effect, a federal court in San Diego issued a temporary restraining order (“TRO”) to enjoin enforcement of the independent contractor...more

McDermott Will & Emery

BREAKING NEWS: Maryland Proposes (French) Tax on Advertising – Digital Platforms and Advertisers Beware!

McDermott Will & Emery on

On January 8, SB 2 was introduced to establish a new digital advertising gross revenue tax of up to 10% on “annual gross revenues of a person derived from digital advertising services in the state.” This uncharted new tax...more

Epstein Becker & Green

Federal Court Issues Eleventh-Hour TRO to Enjoin Enforcement of California’s Controversial New Independent Contractor Law for...

On January 1, 2020, California’s new independent contractor statute, known as AB 5, went into effect.  The law codifies the use of an “ABC” test to determine if an individual may be classified as an independent contractor....more

Epstein Becker & Green

California Trucking Association Mounts Challenge to “ABC” Test

Epstein Becker & Green on

As businesses throughout the State of California continue to grapple with the potential implications of AB5, a new law designed to make it more difficult for companies to treat workers as independent contractors, the...more

Mitchell, Williams, Selig, Gates & Woodyard,...

Railroad/Hazardous Materials Transportation: Federal Appellate Court Addresses Constitutional/Preemption Challenge to California...

The United States Court of Appeals for the Ninth Circuit (“Court”) addressed in a September 13th opinion a judicial challenge to California Senate Bill 84 (“SB 84”) which requires railroads to collect fees from customers...more

Pierce Atwood LLP

Maine Issues Guidance For Remote Sellers

Pierce Atwood LLP on

Maine Revenue Services issued guidance, August 8, 2018, regarding remote sellers’ sales tax collection obligations in light of the Supreme Court’s June 21, 2018 decision in South Dakota v. Wayfair, Inc....more

Polsinelli

Airlines Association Files Another Lawsuit Challenging Massachusetts Paid Sick Leave Law

Polsinelli on

On April 4, 2018, Airlines for America, a trade association and lobbyist organization for U.S. airlines, filed a lawsuit in federal court in Massachusetts against the Massachusetts Attorney General challenging the state’s...more

Pillsbury Winthrop Shaw Pittman LLP

California Cities To Tax Streaming Video?

Many cities in California are considering the expansion of their Utility User Tax (UUT) to streaming video services. Such an expansion may be inconsistent with the cities’ existing ordinances, be invalid under Proposition 218...more

21 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide