Tax Law

Recent Posts

"Functional Equivalent" Nexus: When Goodwill Goes Bad in New Mexico
Posted on 13 Jun 2012 by Sutherland Asbill & Brennan LLP

The New Mexico Court of Appeals held that for purposes of imposing the state's gross receipts tax, Barnes & Noble Booksellers, Inc.'s (Booksellers) in-state activities may be imputed to an out-of-state retailer (Taxpayer) based on the use... Read More

"Functional Equivalent" Nexus: When Goodwill Goes Bad in New Mexico
Posted on 13 Jun 2012 by Sutherland Asbill & Brennan LLP

The New Mexico Court of Appeals held that for purposes of imposing the state's gross receipts tax, Barnes & Noble Booksellers, Inc.'s (Booksellers) in-state activities may be imputed to an out-of-state retailer (Taxpayer) based on the use... Read More

ACLU Sues North Carolina Over Its Sales/Use Tax Audit Practice
Posted on 30 Jun 2010 by Jeffrey A. Friedman and Mark W. Yopp

LEGAL ALERT June 28, 2010 The aggressiveness of some states to assert tax jurisdiction over out-of-state retailers (or to enforce tax against their customers) took another turn last week. On June 23, 2010, the American Civil Liberties Union (ACLU) filed... Read More