A Legal Analysis of State Tax Policy for Online Sales: The Recipe from Direct Marketing

2018 ◽  
Vol 16 (1) ◽  
pp. 39-58
Author(s):  
A. Kelly Walker ◽  
Brett L. Bueltel
Keyword(s):  
Direct Marketing ◽  
Business Environment ◽  
State Governments ◽  
Legal Analysis ◽  
Tax Collection ◽  
Circuit Court ◽  
Court Of Appeals ◽  
Online Sales ◽  
Use Tax ◽  
First Time

ABSTRACT The growth of e-commerce has changed the way people shop. The changing business environment is a strain on state governments due to their inability to collect sales and use tax on most internet-based transactions. While the U.S. Supreme Court, for the first time in almost 30 years, is reviewing a state's ability to collect sales and use tax from out-of-state sellers in South Dakota v. Wayfair, Inc., a potential solution to increase sales and use tax collection may already exist. In 2016, the Tenth Circuit Court of Appeals upheld a Colorado notification law that could provide a blueprint for states to capture tax revenue from online companies and out-of-state retailers. In this paper, we review the constitutional complexities of the taxation of online sales. We also analyze state requirements for informational reporting of sales and use tax and recommend policy to increase potential sales and use tax collection.

Constitutional Law in 1942–1943: The Constitutional Decisions of the Supreme Court of the United States in the October Term, 1942

1944 ◽  
Vol 38 (2) ◽  
pp. 266-288
Author(s):  
Robert E. Cushman
Keyword(s):  
United States ◽  
Supreme Court ◽  
West Coast ◽  
The United States ◽  
Japanese American ◽  
Circuit Court ◽  
Court Of Appeals ◽  
The Supreme Court ◽  
Set Up ◽  
The Right

On February 15, 1943, Wiley B. Rutledge, Jr., a judge of the United States Circuit Court of Appeals for the District of Columbia, took the seat on the Supreme Court vacated by the resignation in October, 1942, of Mr. Justice Byrnes. There were no other changes in the Court's personnel. Disagreement among the justices abated somewhat. In only a dozen cases of importance did either four or three justices dissent, as against some thirty cases in the last term. The Court overruled two earlier decisions, both recent; and the reversal in each case was made possible by the vote of Mr. Justice Rutledge.A. QUESTIONS OF NATIONAL POWER1. WAR POWER-CIVIL VERSUS MILITARY AUTHORITYWest Coast Curfew Applied to Japanese-American Citizens. In February, 1942, the President issued Executive Order No. 9066, which authorized the creation of military areas from which any or all persons might be excluded and with respect to which the right of persons to enter, remain in, or leave should be subject to such regulations as the military authorities might prescribe. On March 2, the entire West Coast to an average depth of forty miles was set up as Military Area No. 1 by the Commanding General in that area, and the intention was announced to evacuate from it persons of suspected loyalty, alien enemies, and all persons, aliens and citizens alike, of Japanese ancestry.

Reviews in Medical Ethics

2006 ◽  
Vol 34 (3) ◽  
pp. 629-631
Author(s):  
Susan Herrick
Keyword(s):  
Mental Health ◽  
New York ◽  
Civil Rights ◽  
Mental Health Professionals ◽  
Health Law ◽  
Mental Health Law ◽  
Mentally Disabled ◽  
Circuit Court ◽  
Court Of Appeals ◽  
Alternative Setting

The Bazelon Center for Mental Health Law (the Center), founded as the Mental Health Law Project by a group of attorneys and mental health professionals, has been a major advocacy force promoting the civil rights of persons with mental disabilities since the 1972 New York Willowbrook litigation.Named for D. C. Circuit Court of Appeals Judge David L. Bazelon, whose opinions first articulated the principles that the mentally disabled have a right to treatment in the least restrictive alternative setting, the Center has actively pursued greater rights for the mentally disabled in housing, education, and federal entitlements such as Medicaid, as well as in treatment-related issues.

Challenging the Punitiveness of “New-Generation” Sorn Laws

2018 ◽  
Vol 21 (3) ◽  
pp. 426-457 ◽  
Author(s):  
Wayne A. Logan
Keyword(s):  
Sex Offender ◽  
Due Process ◽  
Supreme Courts ◽  
Circuit Court ◽  
Court Of Appeals ◽  
Ex Post ◽  
Ex Post Facto ◽  
Critical Scrutiny ◽  
Future Potential ◽  
New Generation

Sex offender registration and notification (SORN) laws have been in effect nationwide since the 1990s, and publicly available registries today contain information on hundreds of thousands of individuals. To date, most courts, including the Supreme Court in 2003, have concluded that the laws are regulatory, not punitive, in nature, allowing them to be applied retroactively consistent with the Ex Post Facto Clause. Recently, however, several state supreme courts, as well as the Sixth Circuit Court of Appeals, addressing challenges lodged against new-generation SORN laws of a considerably more onerous and expansive character, have granted relief, concluding that the laws are punitive in effect. This article examines these decisions, which are distinct not only for their results, but also for the courts’ decidedly more critical scrutiny of the justifications, purposes, and efficacy of SORN laws. The implications of the latter development in particular could well lay the groundwork for a broader challenge against the laws, including one sounding in substantive due process, which unlike ex post facto–based litigation would affect the viability of SORN vis-à-vis current and future potential registrants.

Ninth Circuit Nursery

2021 ◽  
pp. 171-207
Author(s):  
Steven W. Usselman
Keyword(s):  
West Coast ◽  
Textual Analysis ◽  
Patent Law ◽  
Oil Drilling ◽  
Ninth Circuit ◽  
Circuit Court ◽  
Court Of Appeals ◽  
Federal Judiciary ◽  
Hydraulic Machinery ◽  
Appeals Court

Based on statistical and textual analysis of the 148 patent cases heard by the Ninth Circuit Court of Appeals from its creation through 1925, this chapter suggests that the appeals judges created a legal environment highly favorable to innovative West Coast enterprises. Their rulings consistently sided with local patent holders and alleged infringers over litigants from outside the circuit. Cases involving only local parties produced more mixed results, as judges sought to mediate disputes among competing regional suppliers, while insulating small proprietors from risks of infringement. Through these means, the appeals court actively shaped competition and influenced the course of innovation in such emergent fields as oil drilling and refining, hydraulic machinery, and food processing. The distinctiveness of Pacific Coast patent law diminished after 1915 under influence of a federal judiciary stacked with protégés of ex-President William Howard Taft, who became Chief Justice in 1921.

When Religion Is Paid to Be Silent

Worldview ◽  
1973 ◽  
Vol 16 (4) ◽  
pp. 32-37
Author(s):  
Dean M. Kelley
Keyword(s):  
Income Tax ◽  
Symphony Orchestras ◽  
Circuit Court ◽  
Internal Revenue ◽  
Court Of Appeals ◽  
Public Charities ◽  
Federal Income Tax

On December 18, 1972, the Tenth U.S. Circuit Court of Appeals in Denver handed down a decision which may be momentous not only for churches but for all organizations (hospitals, colleges, symphony orchestras, museums and other "public charities") exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code. The court took away a religious organization's tax exemption because it had engaged injpolitical activity, yet the decision has gone almost unnoticed in the great metropolitan newspapers of the East.

scholarly journals Energy Management in the Operation of Enterprises in the Light of the Applicable Provisions of the Energy Efficiency Directive (2012/27/EU)

Energies ◽  
2020 ◽  
Vol 13 (17) ◽  
pp. 4338
Author(s):  
Katarzyna Grondys ◽  
Armenia Androniceanu ◽  
Zdzisława Dacko-Pikiewicz
Keyword(s):  
Energy Efficiency ◽  
Energy Management ◽  
Logistic Regression Model ◽  
Business Environment ◽  
Descriptive Statistics ◽  
Business Operations ◽  
Public Consultations ◽  
First Time ◽  
Global Energy Consumption ◽  
The Eu

One of the ways to sustain development is striving for energy efficiency. This is the purpose of directive 2012/27/EU on energy efficiency, which aims at explaining and promoting energy–saving and ecological solutions that allow increasing the output of consumed energy. Several years after implementation, it is possible to assess the directive’s usefulness and completeness in a few areas of the economy, in particular in the operation of enterprises, which substantially contribute to the global energy consumption. Therefore, the purpose of the study was defined as an assessment of the execution of the concept of energy efficiency in business operations in EU countries, in accordance with the assumptions of directive 2012/27/EU. The collected raw data were derived from surveys gathered in the process of public consultations of the European Commission regard directive 2012/27/EU on energy efficiency. Resulting observations were analysed using the basic methods of descriptive statistics, along with a factor analysis. A logistic regression model was applied to identify the dependencies between the provisions of the directive and the motivation of enterprises to manage energy. As a result of conducted analyses, conclusions were drawn up concerning the assessment of the content of the directive in regard to activities undertaken by EU enterprises to the favour of effective energy management. Obtained results suggest that there is a need to introduce changes in the provisions of the directive, preceded by consultations with the EU business environment. The analysed literature concerning this issue demonstrates that the effectiveness of energy management is taken into consideration from this angle for the first time in our studies.

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