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The City of Chicago Issues Nexus Guidance and Safe Harbor In Light of Wayfair and Illinois State Level “Economic Nexus” Standards

By and 3 Mins Read

The City of Chicago recently issued nexus guidance and a limited safe harbor for City tax purposes in light of the U.S. Supreme Court’s pivotal South Dakota v. Wayfair ruling and the State of Illinois’ statutory economic nexus standards. True to form, the City implemented its new nexus standards by executive action via publication of a “nexus and safe harbor” “information bulletin” on its website (available on the City’s website, here), as opposed to the Chicago City Council more formally (and more appropriately) adopting a new ordinance.

Something Fishy in the False Claims Act World

By , and 5 Mins Read

New York lawmakers recently introduced two bills to expand the application of the New York State False Claims Act (“FCA”). The first intends to require the FCA to apply to non-filers, the second to remove the scienter element (i.e., no longer imposing a “knowing” requirement). Although both bills are retroactive and concerning, removing the scienter element should put all businesses on high alert as enforcement of the tax laws could now be in the hands…

“Majority” Rules: California Court of Appeal Rules that Supermajority not Needed to Pass Voter Initiative Tax Measures

By and 7 Mins Read

In City & County of San Francisco v. All Persons Interested in the Matter of Proposition C, Dkt. A158645 (Cal. App., June 30, 2020), the California Court of Appeal upheld Proposition C—a voter initiative that created a new local business tax in San Francisco.  The court upheld the initiative that was enacted by a simple majority of electors.  This ruling answers a question that was been heavily debated since the California Supreme Court’s decision in California Cannabis Coalition v. City of Upland, 3 Cal. 5th 924 (Cal. 2017).  That is, do special taxes proposed by voter initiative require a supermajority of voters to pass?  This decision expressly narrows the supermajority requirement to only those tax measures proposed directly by local governments and will likely trigger more tax initiatives proposed and passed by citizen groups.

Texas Comptroller’s Office Implements New Sourcing Rule for Internet Sales and Announces End of Internet Access Tax

By and 6 Mins Read

As the weather is heating up, the Texas tax front continues to bring hot and exciting developments in the Lone Star State.  Two of the latest updates usher in a change to the sourcing of local sales tax for certain internet sales and the end of Texas’s internet access tax. Internet Sales   The Texas Comptroller has adopted amended regulations under 34 Tex. Admin. Code § 3.34 relating to the location where an internet order is…

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