Return-Path: Received: from vps.transocean.com by vps.transocean.com with LMTP id 8KyBMasYX1oHMgAAInt2oQ ; Wed, 17 Jan 2018 01:34:35 -0800 Return-path: Envelope-to: bruce@transocean.com Delivery-date: Wed, 17 Jan 2018 01:34:35 -0800 Received: from o4.mailings-q.law360.com ([167.89.1.233]:23316) by vps.transocean.com with esmtps (TLSv1.2:ECDHE-RSA-AES128-GCM-SHA256:128) (Exim 4.89_1) (envelope-from ) id 1ebk71-0003K0-5i for bruce@transocean.com; Wed, 17 Jan 2018 01:34:35 -0800 DKIM-Signature: v=1; a=rsa-sha1; c=relaxed/relaxed; d=law360.com; h=from:to:subject:mime-version:content-type:content-transfer-encoding; s=s1; bh=3Zh7CQmjYLb7QlOeAMY9eV8ST/4=; b=isAzPJc7MkUqIQUoYdQRmmJ r1AWnqXvD/Zuo1xdrcTiRkzQ/AT1uI+YsEuQ2DsG5SgC4CeH6E8Chg1Sfxv8HED6 M/Vd6qsPthjPLLGPnTFa+AN+Iyp7gR3B9y0VnWL7XdylARXtKyEPzLqXJrQEjDD4 tobk3qj7/BUA8EnccruM= Received: by filter0323p1iad2.sendgrid.net with SMTP id filter0323p1iad2-1134-5A5F1879-F 2018-01-17 09:33:45.673130915 +0000 UTC Received: from www.law360.com (ec2-54-84-241-164.compute-1.amazonaws.com [54.84.241.164]) by ismtpd0014p1iad2.sendgrid.net (SG) with ESMTP id c9ZF62-nS26_dpzh65KDkg for ; Wed, 17 Jan 2018 09:33:45.742 +0000 (UTC) Date: Wed, 17 Jan 2018 09:33:45 +0000 (UTC) From: Tax Law360 To: bruce@transocean.com Message-ID: <5a5f18798c14b_3baa2ae339bfcf4c6372f1@ip-172-30-200-171.mail> Subject: E-Sales Just One Impetus In Top Court's Internet Tax Review Mime-Version: 1.0 Content-Type: text/html; charset=UTF-8 Content-Transfer-Encoding: 7bit X-SG-EID: Opio7iv9VGQ4tDJiJszIh3zd7qYkeM6M7FLocQY/BAVQvLAr32zMsz2zfpojg4AEyFoEb3DF++IVht JZ7FG2vdjWiIBDtPeuAXHHgCWyaqgauIHqucqbZmy2hgHi5HnkZhYGm0xjLfjo7P/L/9I/pER/XbAU CDPhfD+vVUOx7odQVrqgoLh9c78jp9Llxa9O6Pt4nGhywWbWzf9JN2sEJA== X-Spam-Status: No, score=1.6 X-Spam-Score: 16 X-Spam-Bar: + X-Ham-Report: Spam detection software, running on the system "vps.transocean.com", has NOT identified this incoming email as spam. The original message has been attached to this so you can view it or label similar future email. If you have any questions, see root\@localhost for details. Content preview: A 25-year-old U.S. Supreme Court ruling barring states from collecting sales taxes from online retailers that are not physically present within their borders is under the justices' review again because of a confluence of factors, including inaction from Congress, the rise of e-commerce and the composition of the court. TAX [...] Content analysis details: (1.6 points, 3.0 required) pts rule name description ---- ---------------------- -------------------------------------------------- 0.0 URIBL_BLOCKED ADMINISTRATOR NOTICE: The query to URIBL was blocked. See http://wiki.apache.org/spamassassin/DnsBlocklists#dnsbl-block for more information. [URIs: law360.com] -0.0 RCVD_IN_MSPIKE_H4 RBL: Very Good reputation (+4) [167.89.1.233 listed in wl.mailspike.net] -0.0 T_RP_MATCHES_RCVD Envelope sender domain matches handover relay domain -0.0 SPF_PASS SPF: sender matches SPF record 0.8 BAYES_50 BODY: Bayes spam probability is 40 to 60% [score: 0.5000] 0.7 MIME_HTML_ONLY BODY: Message only has text/html MIME parts 0.0 HTML_MESSAGE BODY: HTML included in message 0.0 HTML_FONT_LOW_CONTRAST BODY: HTML font color similar or identical to background 0.1 DKIM_SIGNED Message has a DKIM or DK signature, not necessarily valid 0.0 LOTS_OF_MONEY Huge... sums of money 0.0 T_DKIM_INVALID DKIM-Signature header exists but is not valid -0.0 RCVD_IN_MSPIKE_WL Mailspike good senders X-Spam-Flag: NO
A 25-year-old U.S. Supreme Court ruling barring states from collecting sales taxes from online retailers that are not physically present within their borders is under the justices' review again because of a confluence of factors, including inaction from Congress, the rise of e-commerce and the composition of the court.
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Wednesday, January 17, 2018 Follow Tax Law360
TOP NEWS

Analysis

E-Sales Just One Impetus In Top Court's Internet Tax Review

A 25-year-old U.S. Supreme Court ruling barring states from collecting sales taxes from online retailers that are not physically present within their borders is under the justices' review again because of a confluence of factors, including inaction from Congress, the rise of e-commerce and the composition of the court. Read more »

High Court Move Prompts Calls For Online Retail Tax Bill

House and Senate lawmakers have called on Congress to pass legislation that would address tax collections from online sales in light of the U.S. Supreme Court’s decision to take up South Dakota’s appeal challenging barriers to the taxes. Read more »

High Court Rejects Appeal Over Utility's Nevada Use Taxes

The U.S. Supreme Court on Tuesday refused to consider a challenge to Nevada’s imposition of higher use taxes for mineral resources mined out of state compared with those mined in state, despite an electric utility company arguing that the policy was discriminatory. Read more »

New NJ Gov. Vows To Fight ‘All-Out Assault’ From Washington

Vowing to “resist Washington’s all-out assault on New Jersey,” Gov. Philip Murphy restated his campaign slogan in his inaugural address Tuesday, repeatedly hammering home his intention to make the Garden State “stronger and fairer.” Read more »

Trump Tax Reform Costs Citigroup $22B, Co. Says

Citi said Tuesday that the new tax law could mean future growth for the company but that it's taking $22 billion in charges in the short term as a result of the reform, while other companies announced smaller but still substantial one-time hits, like GM's $7 billion write-down. Read more »

FEDERAL

Forever 21 Dodges Discovery, Gets Tax Class Action Tossed

Forever 21 dodged a class action Tuesday after a New York federal judge ruled a putative class was not entitled to discover whether the retailer had paid collected tax revenue to the state, dismissing their suit. Read more »

5th Circ. Rules Private Biz Info Protected By Fraud Laws

The Fifth Circuit on Friday granted the government’s request to reissue as a published opinion a January decision in a tax fraud case that held confidential business information remains a cognizable property right protected under federal wire and mail fraud laws despite a 2010 decision by the U.S. Supreme Court. Read more »

Drivers Ask Judge To Reject $3M Uber Settlement

A group of drivers on Tuesday blasted a proposed $3 million agreement that would end allegations by a separate group of New York drivers against Uber Technologies Inc., telling a New York federal court that it was an improper attempt to settle sales tax claims against the company. Read more »

Chancellor Won't Expedite Liberty CEO Misconduct Suit

Stockholders who sued former Liberty Tax Inc. CEO John T. Hewitt over allegations of sexual and management misconduct lost a bid Tuesday for accelerated discovery to support a preliminary injunction motion, with Delaware’s chancellor finding no immediate need. Read more »

STATE & LOCAL

NY Gov. Proposes Tax Overhaul To Blunt Federal Reform

New York Gov. Andrew Cuomo proposed on Tuesday a $168 billion budget for 2019 that would restructure the state tax code, tax health insurers to recoup a "windfall" from the federal tax overhaul and defer tax credits of more than $2 million as the state faces a projected $4.4 billion budget deficit. Read more »

NJ Judge Appointed To Lead State Tax Court

The New Jersey Supreme Court on Tuesday named Judge Joseph Andresini, a jurist whose three decades in law have included stints in private practice and as a municipal court prosecutor and public defender, as presiding judge of the state’s Tax Court, the Administrative Office of the Courts announced. Read more »

INTERNATIONAL

EU Court Backs France's €1.4B Recovery From Electric Co.

The French government's recovery of €1.37 billion ($1.7 billion) in tax breaks from an electric company was proper because the amount constituted illegal state aid, the General Court of the European Union ruled Tuesday, upholding the European Commission's latest decision in the long-running dispute. Read more »

Harmonized E-Cig Tax Rates Require More Info, EU Says

The European Commission announced Friday it would hold off proposing a measure to tax electronic cigarettes uniformly across the European Union, saying more information on the product was needed, including data on possible health effects. Read more »

EXPERT ANALYSIS

An Important International Provision In The Tax Act

The Tax Cut and Jobs Act made significant changes to the taxation of foreign income of U.S. persons, including the introduction of a new type of income. Attorneys with K&L Gates LLP look at how the new global intangible low-taxed income could affect investment funds. Read more »

America's Shifting Views On Marijuana Post-Cole Memo

Although Attorney General Jeff Sessions' rescission of the Cole memo does not change federal law, negative response to the rescission across the cannabis sector and political landscape was strong, swift and unusually bipartisan, which may lead to congressional action in the future, say Jonathan Robbins and Joshua Mandell of Akerman LLP. Read more »

LEGAL INDUSTRY

Analysis

Womble Bond Alliance A Lesson For Firms Unready To Merge

An eventual merger wasn't what either North Carolina-based Womble Carlyle Sandridge & Rice LLP or British firm Bond Dickinson LLP had in mind when they drew up their partnership agreement in 2016. The firms' choice to enter into a partnership serves as potential model for other firms that are considering strengthening their ties with cross-border allies, but aren’t ready to commit to a full combination. Read more »

Ogletree Atty Hits Firm With $300M Gender Bias Class Action

An Ogletree Deakins Nash Smoak & Stewart PC attorney has hit the management-side powerhouse with a $300 million proposed class action in California federal court alleging the firm’s male-dominated leadership disproportionately favors men over women in pay, promotions and business development opportunities. Read more »

Recent Law School Grads Wary About Degree's Value

Recent law school graduates were more likely to spend time after graduation in career limbo and had a much bleaker opinion of the value of their degree than their older counterparts, according to a new report released on Tuesday. Read more »

Analysis

15 Minutes With The Home Depot's General Counsel

Teresa Wynn Roseborough, executive vice president and general counsel of The Home Depot, speaks to Law360 about what life is like in the home improvement chain's legal department as the retail industry goes through massive changes, what she wants from her outside counsel, and the hero she really wishes she could have lunch with. Read more »

Series

My Supreme Court Debut: Cultivating A Career Issue

My first U.S. Supreme Court argument came two years after I entered private practice following 10 years as an assistant U.S. attorney. Nevertheless, I found the entire experience simultaneously nerve-wracking and exhilarating, especially given the publicity my case had generated, says Michael Martinez, senior vice president and associate general counsel at Marriott International Inc. Read more »

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