Return-Path: Received: from vps.transocean.com by vps.transocean.com with LMTP id 4JdnIE/aqFoBLQAAInt2oQ ; Wed, 14 Mar 2018 01:16:15 -0700 Return-path: Envelope-to: bruce@transocean.com Delivery-date: Wed, 14 Mar 2018 01:16:15 -0700 Received: from o4.mailings-q.law360.com ([167.89.1.233]:13010) by vps.transocean.com with esmtps (TLSv1.2:ECDHE-RSA-AES128-GCM-SHA256:128) (Exim 4.89_1) (envelope-from ) id 1ew1Zv-0002yo-SN for bruce@transocean.com; Wed, 14 Mar 2018 01:16:15 -0700 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=RECEKstXVpmak1VjL3EHrNttLFg=; b=s2gt9HdrNP3Or2G4BpGMA4M nCo/JwtytgdYKjPvp6m1QtvyKK/9RWmf7SBgT14rBY1RVmWuj7slWYVPl6mPoXJ8 pV7/4cPnxuMfyiFzx7gvZMi6fGGELPJu3BWKzSFGlXsPeT1aNngABsVNcqIM3wmo uzaQdvT5Jn7uotB1LQ0Y= Received: by filter0622p1iad2.sendgrid.net with SMTP id filter0622p1iad2-3965-5AA8DA1F-7 2018-03-14 08:15:27.225102176 +0000 UTC Received: from www.law360.com (ec2-54-174-127-135.compute-1.amazonaws.com [54.174.127.135]) by ismtpd0007p1iad2.sendgrid.net (SG) with ESMTP id ZWeLjTJjR8Gft5g61BbYqg for ; Wed, 14 Mar 2018 08:15:27.430 +0000 (UTC) Date: Wed, 14 Mar 2018 08:15:27 +0000 (UTC) From: Tax Law360 To: bruce@transocean.com Message-ID: <5aa8da1f3e48b_33802b041b23ef4867062@ip-172-30-200-35.mail> Subject: States Nibbling At Physical Presence Standard For Use Tax Mime-Version: 1.0 Content-Type: text/html; charset=UTF-8 Content-Transfer-Encoding: 7bit X-SG-EID: Opio7iv9VGQ4tDJiJszIh3zd7qYkeM6M7FLocQY/BAW0ysbhGuk8Ag9bEuJVxrgcEB8t+Gy7Sip4wV BxFa5NqX8xAahdjeXw8g0+I4000j2zUg8I3yoQlT9qtjFaN8s2FtU/SA8m6id+fsXB7KEAQ/+qMQah bvrg7H75LPWPe/YNQRLSC6RzcxnAQDl1/++gL0j5jdJQ+UQfuRKj4oNRbQ== X-Spam-Status: No, score=2.9 X-Spam-Score: 29 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: The U.S. Supreme Court is set to decide whether states can compel remote sellers to collect and remit use tax even if they have no physical presence in the state, but an analysis of state laws released late Tuesday showed how deeply states have chipped away at that standard on their own. TAX [...] Content analysis details: (2.9 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] 1.3 RCVD_IN_BL_SPAMCOP_NET RBL: Received via a relay in bl.spamcop.net [Blocked - see ] -0.0 SPF_PASS SPF: sender matches SPF record -0.0 T_RP_MATCHES_RCVD Envelope sender domain matches handover relay domain 0.7 MIME_HTML_ONLY BODY: Message only has text/html MIME parts 0.8 BAYES_50 BODY: Bayes spam probability is 40 to 60% [score: 0.5000] 0.0 HTML_FONT_LOW_CONTRAST BODY: HTML font color similar or identical to background 0.0 HTML_MESSAGE BODY: HTML included in message 0.1 DKIM_SIGNED Message has a DKIM or DK signature, not necessarily valid 0.0 T_DKIM_INVALID DKIM-Signature header exists but is not valid 0.0 LOTS_OF_MONEY Huge... sums of money -0.0 RCVD_IN_MSPIKE_WL Mailspike good senders X-Spam-Flag: NO
The U.S. Supreme Court is set to decide whether states can compel remote sellers to collect and remit use tax even if they have no physical presence in the state, but an analysis of state laws released late Tuesday showed how deeply states have chipped away at that standard on their own.
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Analysis

States Nibbling At Physical Presence Standard For Use Tax

The U.S. Supreme Court is set to decide whether states can compel remote sellers to collect and remit use tax even if they have no physical presence in the state, but an analysis of state laws released late Tuesday showed how deeply states have chipped away at that standard on their own. Read more »

IRS Seeks To Clarify Transition Tax Election Issues

The Internal Revenue Service on Tuesday published information aimed at answering questions that might arise as taxpayers report information regarding overseas earnings they are bringing back within American borders under the new U.S. tax law, including clarifications on who can make elections. Read more »

Groups Oppose Including Remote Sales Tax Bill In Omnibus

Conservative groups voiced opposition on Tuesday to a plan in Congress to address remote sales tax collection by using a must-pass spending bill, saying it would burden small businesses with collecting taxes for nearly 10,000 jurisdictions across the country. Read more »

NJ Gov. Calls For Millionaires' Tax In His $37.4B Budget

New Jersey's governor put forward a $37.4 billion budget on Tuesday that proposes a new tax on those making more than $1 million a year, raising the state sales and use tax back to 7 percent, legalizing and taxing marijuana use and increasing the state property tax deduction from $10,000 to $15,000. Read more »

FEDERAL

IRS Must Find Italian Docs In $1M Tax Spat, DC Circ. Told

The D.C. Circuit Court was asked Monday to reverse a lower court’s grant of a quick win in favor of the IRS, and instead to make the agency renew its efforts to find a document it allegedly obtained from Italian authorities related to a tax underpayment of nearly $1 million by a woman with both Italian and U.S. income. Read more »

STATE & LOCAL

Pa. Justices Urged To Ax Philly Soda Tax

Opponents of Philadelphia's tax on sweetened beverages urged the state's highest court Monday to break with two lower courts that have both found that the levy was not improperly duplicative of the state's sales tax. Read more »

Feature

States Inching Closer To Passing First Carbon Tax

In the 10 years since states began addressing ways to reduce their long-term carbon emissions, experts said the idea of taxing the societal costs of that pollution has gone from pariah to mainstream and is now on the cusp of becoming reality, perhaps as soon as this summer. Read more »

NJ Bill Would Allow Prepaid Property Taxes

The New Jersey Senate Budget and Appropriations Committee approved a bill Tuesday that would allow taxpayers to make dedicated prepayment toward anticipated property taxes and would allow homeowners to prepay any quarterly property tax installment prior to the issuance of the tax bill for that installment. Read more »

NY Millionaires Urge Gov. To Raise Their Taxes

A group of wealthy New Yorkers that include a Disney family scion and a former AT&T chief executive released a letter Tuesday demanding that Gov. Andrew Cuomo and the state Legislature raise their taxes by expanding a millionaires' tax and closing a carried-interest loophole. Read more »

INTERNATIONAL

EU Passes Law On Mandatory Disclosure Of Tax Avoidance

Tax advisers will have to tell European Union authorities about avoidance schemes they market from 2020 under a law passed unanimously by the bloc’s finance ministers Tuesday. Read more »

Aviva Revamps Product Following HMRC Tax Status Talks

Aviva PLC has redesigned one of its life insurance products following close discussions with HM Revenue and Customs to remove what it admitted was 18 months of "confusion in the market" over its tax status, the U.K.'s biggest insurer has said. Read more »

UK Eyes Link Between Big Cash Transfers, Financial Crime

The U.K. government announced Tuesday that it is cracking down on individuals and businesses who use large cash transactions to take part in financial crimes such as evading tax payments and laundering money. Read more »

EXPERT ANALYSIS

Illinois And Oregon's Turn To Respond To Federal Tax Reform

On March 1, Illinois issued guidance explaining how federal tax reform, especially the international and net operating loss provisions, will impact its taxpayers. And Oregon has now addressed the repatriation provisions of federal tax reform and is in the process of repealing its tax haven inclusion provision. Attorneys with McDermott Will & Emery LLP track the changes. Read more »

Lawyering A La Carte: Unbundled Dispute Resolution Services

There's no reason for limiting unbundled legal services to family law or even pro se litigants. Wider adoption, especially by litigators, presents an opportunity to correct law's distribution and pricing problem, to make justice practically available to all, and to dethrone litigation as the "sport of kings," says New York-based trial lawyer David Wallace. Read more »

LEGAL INDUSTRY

Proskauer Partner Says Bias Suit Hasn't Stopped Retaliation

A female partner accusing Proskauer Rose LLP of gender discrimination informed a Washington, D.C., federal court Monday that she intends to add new allegations to her complaint that the firm has continued to retaliate against her since the case commenced last year. Read more »

Ex-BigLaw Atty Shot Wife Over 'Wealth And Power,' Jury Told

A former Fisher & Phillips LLP partner shot and killed his wealthy wife because his declining income left him hundreds of thousands of dollars in her debt and unable to maintain his lavish lifestyle, state prosecutors told an Atlanta jury during opening statements in his murder trial Tuesday. Read more »

Morgan Lewis Attys Violated Conduct Rule, Judge Says

Morgan Lewis & Bockius LLP attorneys violated a rule of professional conduct when they represented both a hotel operator and several hotel workers who are potential members of a class suing the company for alleged wage-and-hour violations, but the lawyers can stay on the case under certain conditions, a California federal judge ruled Monday. Read more »

Analysis

Legal Sector Hiring Shows Shift In Demand And Practices

The legal services sector added jobs for the third year in a row in 2017, but a deeper analysis shows it is far from getting back to the record high employment levels reached in the mid-2000s amid a shift in how law firms are doing business following changes in technology and client demand. Read more »

Federal Litigation Continued Downward Trend In 2017

Fewer cases were filed in federal courts in 2017 compared to the year before, following a broader trend of falling litigation rates over the past five years, according to a report released Tuesday by the Administrative Office of the U.S. Courts. Read more »

Allen & Overy Reports 20 Percent Gender Pay Gap

Global law firm Allen & Overy on Monday reported its gender pay gap figures, showing a steep disparity between what the average woman in the law firm’s London office earns and how much the average man is paid, and echoing similar results at other U.K. law firms. Read more »

Federal Judiciary Pushes Forward With Misconduct Initiatives

The recently formed Federal Judiciary Workplace Conduct Working Group has implemented or is currently implementing almost 20 new changes to help address workplace conduct concerns, including sexual harassment, the group announced Tuesday. Read more »

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