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Posted 21 Jun 2018 in Case Notes, Commentary

It is estimated that states and local governments lose between $8 and $33 billion dollars each year as a result of the Supreme Court’s “physical presence” requirement. In a huge win for state and local governments, today, the Supreme Court announced in a 5-4 opinion that the “physical presence rule” for the purpose of requiring out of state sellers to collect and remit sales tax is “unsound and incorrect,” has limited States’ and local governments’ “ability to seek long-term prosperity,”...

Posted 21 May 2015 in Case Notes, IMLA Briefs
If you know anything about the State and Local Legal Center (SLLC) you know that it files amicus briefs in U.S. Supreme Court cases affecting state and local government. The SLLC made an exception and filed an amicus brief in a federal circuit court of appeals case because of the importance of the issue to SLLC members. In Direct Marketing Association v. Brohl the Tenth Circuit will decide whether Colorado’s law requiring remote sellers to inform Colorado purchasers annually of their purchases and send the same information to the Colorado Department of Revenue is unconstitutional. At least three other states have similar notice and reporting requirements (Oklahoma, South Dakota, and Vermont).   

Posted 13 Jan 2014 in Case Notes, IMLA Briefs

This morning, the Supreme Court called for the views of the United States Solicitor General ("CVSG") on whether the Court should grant cert in Comptroller of the Treasury of Md v. Wynne, No. 13-485. The case concerns how the dormant commerce clause limits local taxation. The Court uses the CVSG procedure with respect to only about 10 petitions a year. It indicates at least some degree of interest: the chances of a cert-grant increase significantly in such cases. IMLA and its partners filed the only amicus brief in the case, which...