Supreme Court of the United States Rules in Favor of South Dakota

In what is arguably the most significant state tax case in more than two decades, South Dakota v. Wayfair, Inc., the highest court in the land has ruled in favor of South Dakota, stating that states can require out-of-state retailers to charge their customers sales tax even if they don’t have a physical presence, such as a store or a warehouse, in the state. By the slimmest of margins (5 to 4) in the much-debated case, the...

Amicus Briefs: South Dakota v. Wayfair Not So Brief After All!

Rule 37.1 of the Rules of the Supreme Court of the United States declares that, “An amicus curiae brief that brings to the attention of the Court relevant matter not already brought to its attention by the parties may be of considerable help to the Court. An amicus curiae brief that does not serve this purpose burdens the Court, and its filing is not favored.” It is common to see amicus briefs when reading or researching case law. However, I thought it...

State Corporate Income Tax Effect of Federal Tax Reform

Since it was signed into law at the end of 2017, the Tax Cuts and Jobs Act of 2017 (the "Act") has sent states scrambling to interpret the various provisions, understand the revenue impact (not to mention the acronyms) and make legislative decisions and changes. Tax Cuts and Jobs Act of 2017 – At-a-Glance There has been a torrent of activity at the state level in response to the Act, and the GAGNONtax team has been busy tracking the...