Tag Archives: HONOR BANVARD

ILN Today Post

California: Franchise Tax Board seeks Supreme Court review of state sovereignty in tax cases

In 2016, the United States Supreme Court decided the case Cal. Franchise Tax Bd. v. Hyatt, in which the Franchise Tax Board of California (FTB) asked the court to put an end to the precedent that allows a “sovereign State [to] be haled into the courts of another State against its will,” as the FTB put it in its cert petition at the time. Had the court done what the FTB asked, the court would have overruled its 1979 decision in Nevada v. Hall. Instead, the court deadlocked and affirmed Hall’s holding, that one state is not constitutionally immune from being sued in the courts of another. The Hall court reasoned that no such protection was “discussed by the framers,” or articulated anywhere else in the Constitution.

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ILN Today Post

Indiana: Legislation exempting software as a service from sales tax awaits governor’s signature

Taxjar.com, a business set up to help internet sellers navigate sales tax issues, defines software as a service (SaaS) as a model in which software is hosted in one place but licensed, by subscription, for use by customers that may be located in a different place.

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