In a complaint filed directly with the U.S. Supreme Court under its original jurisdiction,[1] New Hampshire has sued Massachusetts for attempting to tax residents of the Granite State who normally work in Massachusetts but are working at home during the pandemic. Read Mike’s comments on the case in The Bond Buyer here ($).… Continue Reading
The midterm elections are (mostly!) over. What’s coming next? No one is in a better position to tell you the answer than our Public Policy colleagues. Here for your reading and savoring are two pieces – a breakdown that spans all areas of law, and an analysis of what the election means specifically for tax … Continue Reading
Yes, you read that correctly. On June 21, 2018, the United States Supreme Court handed down its decision in South Dakota v. Wayfair, Inc. [1] (We’ve discussed the background to Wayfair here, here, here, and here.) The Court, by a 5 – 4 majority, held that a vendor need not have a physical presence in a state … Continue Reading
On April 17, 2018, the U.S. Supreme Court heard oral arguments in the case of South Dakota v. Wayfair, Inc. Wayfair is a direct challenge of the Court’s holding in Quill Corp. v. North Dakota, 504 U.S. 298 (1992), that, under the dormant Commerce Clause, a remote/online vendor does not have to collect and remit … Continue Reading
On January 12, 2018, the U.S. Supreme Court announced its grant of certiorari in the case of South Dakota v. Wayfair, Inc. The oral argument for this case has not yet been scheduled, but it will most likely be held in April 2018, with a decision rendered by the end of the Court’s term in … Continue Reading
One of the many recent targets of Twitter criticism from President Trump has been the internet retailer Amazon. Presumably after being informed by his staff that jobs in the retail industry constitute a much more significant share of national employment than those in coal mining (or after hearing about it on CNN), Mr. Trump posted … Continue Reading
We’ve previously posted about the City of Cleveland income tax refund claims brought by two former National Football League players, the grant of those refund claims by the Ohio Supreme Court, and the denial of Cleveland’s petition for certiorari by the United States Supreme Court. As detailed in these prior posts, the Cleveland income tax … Continue Reading
We previously posted about City of Cleveland income tax refund claims brought by two former National Football League players that were at the time pending before the Ohio Supreme Court. The former players asserted that the portion of a professional athlete’s salary that should be subject to Cleveland income tax should be the product of … Continue Reading
During his NBA playing career, former Philadelphia 76ers point guard Allen Iverson was known as The Answer. He famously minimized the importance of practice compared to official games, making it clear that he was compensated for playing in games, not for practicing. For income tax purposes, the City of Cleveland agrees with Mr. Iverson, taxing nonresident … Continue Reading
On October 30, 1975, The Daily News published one of the most famous headlines in American history – Ford to City: Drop Dead – to paraphrase President Ford’s refusal to extend federal financial assistance to New York City to prevent the City from declaring bankruptcy. Nearly 40 years later, a different branch of the federal … Continue Reading
Sometimes, the most difficult part of drafting a blog post is conjuring up a title. This post deals with a case involving state income tax credits that was argued before the United States Supreme Court on November 12, 2014 and that will be decided by the end of the Court’s term in June 2015. If … Continue Reading
This breaking development is more on the provincial side, but it is of great importance to Ohio municipal corporations (and those that advise them). Ohio recently enacted Substitute House Bill 5 (“HB 5”), which overhauls Ohio’s municipal income tax law. The provisions of HB 5 take effect for taxable years that begin on or after … Continue Reading
The contributors to The Public Finance Tax Blog are not above blatant self-promotion – this is a blog, after all! In keeping with such mores, please see this story from Cleveland.com/The Plain Dealer regarding the Marketplace Fairness Act, which quotes Michael Cullers, our contributor who wrote on this topic. … Continue Reading
As reported by the National Journal, on December 3, 2014, Speaker of the House John Boehner made it clear in a closed-door meeting that the House of Representatives would not vote on the Marketplace Fairness Act of 2013 (pdf) before the current session of Congress adjourns (the current session of Congress is expected to adjourn … Continue Reading
During his NBA playing career, former Philadelphia 76ers point guard Allen Iverson was known as The Answer. He famously minimized the importance of practice compared to official games, making it clear that he was compensated for playing in games, not for practicing. For income tax purposes, the City of Cleveland agrees with Mr. Iverson, taxing … Continue Reading
