Alston & Bird Tax Blog

SCOTUS

Taxpayer Win on Retroactivity: An Important Step for New York Tax Law

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Earlier this week, our State & Local Tax Team examined the New York Appellate Division’s rejection of the state’s attempt to retroactively unwind already-claimed taxed credits after a New York court invalidates the state’s retroactive application of tax legislation as violating the Due Process Clause. Applying New York’s three-factor standard to determine whether a retroactive tax law is constitutional Comparing a taxpayer-friendly outcome to a taxpayer defeat It all comes down to how and why Read the full advisory here. [...]Read more

Indian Tribe Taxes in the States

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In response to a Supreme Court decision on state taxation of an Indian tribe, our Federal Tax Group parses the meaning of what is actually being taxed and the broader implications for taxpayers. The Treaty of 1855 Two points of broader significance Identifying the right arguments Click here to read the full advisory. [...]Read more

U.S. Supreme Court Carves a Narrow Taxpayer Win on Due Process in Kaestner

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One year after dropping the landmark Wayfair decision, our State & Local Tax Group examines why this year’s Supreme Court decision in North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust won’t leave much of a mark. Kaestner focuses narrowly on the trust at issue in the case The Court goes out of its way to ensure that the decision does not affect precedent The decision reaffirms the due-process test of Quill Read the full advisory here. [...]Read more

Thanks for the Memories, Quill: The Supreme Court Adopts a New Nexus Standard for Use Tax Collection

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The U.S. Supreme Court’s Wayfair decision overturns decades-old precedent and fundamentally changes the use tax collection landscape while leaving a number of questions unanswered. Our State & Local Tax Group explains how this decision has huge implications for online retailers, states’ coffers, and consumers’ wallets. The physical-presence standard under Quill is no more What is the new standard? Retroactivity and a host of other unresolved issues Read the full advisory here. [...]Read more

The Supreme Court Weighs a New State Tax Nexus Standard, Again

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The U.S. Supreme Court heard oral arguments in the latest challenge to Quill’s physical-presence standard for collecting state use taxes. Our State & Local Tax Group provides a first-hand account of the lively debate and analyzes the Justices’ willingness to overturn the 25-year-old standard. South Dakota takes up Kennedy’s suggestion What is the real-dollar impact? Retroactivity becomes an issue Read the full advisory here. [...]Read more