Tax Law

Massachusetts “Millionaires” Tax Would Tie Legislature’s Hands and Violate Anti-Logrolling Provision: Anderson v. Healey

Supreme Court Agrees to take South Dakota v. Wayfair Online Sales Tax Case

The U.S. Supreme Court has agreed to take South Dakota v. Wayfair Inc., which could result in a ruling that settles the years-long debate over how to apply sales taxes to online retail activity.

A Crossroads on Online Sales Taxes: South Dakota v. Wayfair

Comments on South Dakota’s Challenge to Quill

Protecting Interstate Taxpayers from Discriminatory State Taxation: Illinois Central Railroad Company v. Tennessee Department of Revenue

Amazon’s Marketplace Business Isn’t a Tax Avoidance Scheme

CBPP Urges States to Adopt Colorado Internet Tax Law, Despite Major Problems

IRS Rehiring Employees Terminated for Performance Reasons

Is a Tax Expenditure an Appropriation? Montana Tests Definitions in Scholarship Tax Credits Case

IRS May Have to Refund $300 Million After Federal Judge Rules PTIN Fee is Illegal

Protecting Interstate Taxpayers from Discriminatory State Taxation: CSX Transportation v. Alabama Department of Revenue

Supreme Court Won’t Hear Retroactive Tax Increase Cases

Budget Deal Includes IRS Changes

Ted Olson Misses the Mark on Analysis of DBCFT Constitutionality

The Bounds of Retroactive State Taxes: Skadden, Arps, Slate, Meagher & Flom LLP v. Michigan Dept. of Treasury

U.S. Supreme Court Nominee Gorsuch on State Taxes and Interstate Commerce

District of Columbia Chairman Unveils Paid Leave Tax Proposal

Ever Visit Another State For A Day? Congress May Stop That State From Assessing Income Tax On You

How Failed Tax Policy Led to the Constitutional Convention

The Willis Commission Report: The Most Important Tax Study that You Probably Haven’t Read