Searching Content by E. Kendrick Smith ordered by Published Date Descending.
Links to Result pages
The issue of tax overcollection has triggered a spate of consumer fraud lawsuits (often in the form of class actions) across the country, and it has affected some of the United States' largest corporate businesses.
United States
9 Sep 2016
The Voluntary Payment Doctrine Defense Is Alive And Well In Illinois
The Illinois Retailers' Occupation Tax Act provides that a 1 percent tax rate will apply to food items sold by a retailer without facilities for on-premises consumption of food and that are not ready for immediate consumption.
United States
9 Aug 2016
Crutchfield v. Testa:美国各州可以根据网上跨州零售商的虚拟存在向其征税吗?(英
The Supreme Court of Ohio heard oral argument between Crutchfield Corporation and Ohio Tax Commissioner Joseph Testa regarding whether Ohio can tax an out-of-state company based on internet sales.
United States
2 Aug 2016
Crutchfield v. Testa - Can States Tax Online Interstate Retailers Based On Their Virtual Presence?
Ohio is not the only place where this battle over interstate taxing requirements in the Internet Age is being waged.
United States
2 Jun 2016
Taxpayers And Retailers Be Warned!
On February 22, 2016, the United States Court of Appeals for the Tenth Circuit ruled in favor of the Colorado Department of Revenue in a case that could have striking implications for both retailers and taxpayers.
United States
1 Jun 2016
Indiana Supreme Court Upholds Finding That, For Sales Tax Purposes, Retailers Providing Installed Home Improvements Should Be Treated As Contractors
Under general sales tax policy, a retailer that sells tangible personal property to a customer is required to collect and remit sales tax on the price paid for the merchandise.
United States
3 Sep 2015
Links to Result pages