This is the second of a series of essays wherein we analyze the U.S. Supreme Court's decision in South Dakota v. Wayfair. In this essay, we address issues related to sales tax formalism and income tax nexus

This article is the second in a series evaluating the state tax aspects of the federal Paycheck Protection Program. The first article introduced the program and explained the potential effect on states if Congress were to change the law to allow taxpayers to deduct their PPP-funded expenses....

The article evaluates several ways in which the CARES Act may have affected states' corporate income taxes and how states might respond to protect their tax bases. The broader focus of this analysis, however, is on thinking holistically about the relevant considerations for states as they...

The Tenth Circuit Court of Appeals' recent decision in Direct Marketing Association v. Brohl marked another entry into the ongoing saga regarding the scope of state taxing power over remote vendors. That decision, along with the U.S. Supreme Court's decision in an earlier iteration of the...

In Comptroller v. Wynne, the U.S. Supreme Court has been asked to determine whether Maryland's unapportioned income tax on resident taxpayers violates the Dormant Commerce Clause because it does not offer a fully offsetting credit for income taxes that its residents pay to other jurisdictions....