News & Analysis as of

State Taxes Statutory Interpretation

McDermott Will & Emery

Good News for SALT Taxpayers? Supreme Court Overturns Federal Agency Deference

On June 28, 2024, in Loper Bright Enterprises v. Secretary of Commerce, the Supreme Court of the United States ruled to overturn its four-decade-old decision in Chevron USA Inc. v. Natural Resources Defense Counsel. While the...more

Stinson LLP

Are Airlines on the Hook for State and Local Taxes Addressing Homelessness?

Stinson LLP on

The tech explosion in West Coast cosmopolitan areas has exacerbated homelessness in the region, prompting state and local governments to enact or at least propose new taxes on large metropolitan businesses....more

Eversheds Sutherland (US) LLP

Return to sender – Chevron deference lives (for the moment)

On May 20, 2019, the US Supreme Court denied United Parcel Service Inc.’s (UPS) petition in a case which implicates the amount of deference that courts should provide to governmental agencies. Given the importance of...more

McDermott Will & Emery

An Uneven Playing Field: Judicial Deference to State Tax Administrator Interpretations

McDermott Will & Emery on

Judicial deference to state tax agencies puts taxpayers at a steep disadvantage and wastes time and resources on costly tax disputes. A united advocacy effort can help promote passage of state-level legislation that takes the...more

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