Commerce Clause

The Commerce Clause describes an enumerated power listed in the United States Constitution (Article I, Section 8, Clause 3). The clause states that the United States Congress shall have power "To regulate Commerce with foreign Nations, and among the several States, and with the Indian Tribes." Courts and commentators have tended to discuss each of these three areas of commerce as a separate power granted to Congress. It is common to see the individual components of the Commerce Clause referred to under specific terms: The Foreign Commerce Clause, the Interstate Commerce Clause, and the Indian Commerce Clause.
Posts about Commerce Clause
  • Crutchfield Files Court Challenge To Massachusetts “Economic Nexus” Regulation

    … that the new rule violates the Commerce Clause of the United States Constitution and the physical presence “substantial nexus” standard set out by the Supreme Court in Quill Corp v. North Dakota. Although Crutchfield has no physical presence in Massachusetts, it has received written notices from Massachusetts officials asserting that it is nonetheless…

    Brann & Isaacson- 17 readers -
  • South Dakota Supreme Court Hears Oral Argument In Commerce Clause Challenge

    … as unconstitutional pursuant to the long-standing physical presence test of “substantial nexus” that applies under the Commerce Clause, as reaffirmed by the United States Supreme Court in 1992 in Quill Corp. v. North Dakota. While admitting that the statute does not pass muster under Quill, the State is hoping to use the litigation as a vehicle…

    Brann & Isaacson- 22 readers -
  • The Different Types of White-Collar Crime Laws in Texas

    … with speaking for the business must knowingly make false statements or should minimally reasonably assume the statements are false to be convicted of a crime. 2. Enron, a securities firm, misled many investors and trading partners about its financial health. Its CPA firm assisted in perpetrating securities fraud. 3. Bernard Madoff orchestrated…

    The Law Office of Matthew D. Sharp- 9 readers -
  • B&I Attorneys Tackle Local Tax Issues In State Tax Notes Article

    … by local home rule jurisidictions, as found in such states as Alabama, Arizona, Colorado, Illinois, and Louisiana. In the article, Eisenstein and Szal suggest that Commerce Clause nexus, as both a practical and a legal matter, must be determined by reference to an entity’s contacts to the local jurisdiction alone, and not the state as a whole. The full article can be read here. The post B&I Attorneys Tackle Local Tax Issues In State Tax Notes Article appeared first on Brann & Isaacson. …

    Brann & Isaacson- 13 readers -
  • Tennessee Chancery Court Enjoins Enforcement of New Sales Tax Collection Rule

    … Tennessee sales tax. As reported by BNA Bloomberg, the court enjoined enforcement of the rule while it considers whether it violates the Commerce Clause of the U.S. Constitution under Quill v. North Dakota. In the BNA Bloomberg article, Isaacson is quoted as saying, “I am especially pleased that the Order issued by the Tennessee Chancery Court…

    Brann & Isaacson- 8 readers -
  • Supreme Court Declines To Hear Challenge To Colorado Tax Reporting Statute

    … review of the constitutionality of a Colorado statute that requires out–of–state retailers to collect and provide information about their customers to the Colorado Department of Revenue, regardless of whether those retailers have any physical presence in Colorado. The DMA had challenged the statute on the ground that it violates the Commerce Clause…

    Brann & Isaacson- 13 readers -
  • Substantial Nexus Under Siege: Industry Fights Back!

    …. In addition to showing why the substantial nexus rule lives on, as strong as ever, in the decisions of the U.S. Supreme Court, the authors go over fights now underway in South Dakota and Alabama, and point to other states that appear to be ready to follow suit. George Isaacson and Matthew Schaefer represent ACMA and four major retailers in the two…

    Brann & Isaacson- 40 readers -
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