Sales Tax Class Actions Raise Red Flags For Retailers

Sales Tax Class Actions Raise Red Flags For Retailers

The following post was originally published by Law360 on May 7, 2015.  Since this post's original publication, additional lawsuits relating to sales tax collection practices, discounts, and "instant rebates" have been filed in California and elsewhere. A slew of recent class actions have retailers and other … [Read more...]

Indiana Tax Amnesty Program to Start in September

Indiana Tax Amnesty Program to Start in September

In a recent post, we explained Indiana’s new tax amnesty program. We have now just learned that the Indiana Department of Revenue (Department) may soon be announcing that the eight-week tax amnesty program will start in mid-September 2015. The Department will be publishing emergency regulations soon to provide … [Read more...]

New Tax Amnesty Opportunity for Indiana Business Taxpayers

New Tax Amnesty Opportunity for Indiana Business Taxpayers

On May 7, 2015, Indiana Governor Mike Pence signed into law P.L. 213, which establishes a tax amnesty program that might give business taxpayers with concerns about Indiana tax reporting a great opportunity to settle any outstanding or potentially outstanding tax liabilities with the Indiana Department of Revenue … [Read more...]

Seller Beware: Collecting Sales Tax When Coupons Are Involved Is Not So Cut and Dried

Seller Beware: Collecting Sales Tax When Coupons Are Involved Is Not So Cut and Dried

The information in this blog is for general informational and educational purposes only, including any information provided by guest bloggers.  Postings are not solicitations or legal advice.  This information is not intended to create and receipt of it does not constitute an attorney-client relationship.  The … [Read more...]

Supreme Court derails 4-R Act challenge to Alabama sales tax on diesel

Supreme Court derails 4-R Act challenge to Alabama sales tax on diesel

On March 4, 2015, the United States Supreme Court decided Alabama Department of Revenue v. CSX Transportation, Inc., No. 13-553, holding that a rail carrier can prove discrimination under the Railroad Revitalization and Regulation Reform Act (4-R Act), 49 U.S.C. § 11501(b)(4), which forbids states from imposing … [Read more...]

No Holding Back:  United States Supreme Court unanimously rules that Tax Injunction Act does not bar suit to enjoin enforcement of Colorado use tax notice and reporting law

No Holding Back: United States Supreme Court unanimously rules that Tax Injunction Act does not bar suit to enjoin enforcement of Colorado use tax notice and reporting law

On March 3, 2015, the Supreme Court decided Direct Mktg. Ass’n. v. Brohl, No. 13-1032, holding that the Tax Injunction Act (TIA), which provides that federal district courts “shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under State law,” 28 U.S.C. §1341, does not bar a suit … [Read more...]