Bradley attorney Bruce Ely was quoted in Bloomberg Law on a challenge to Alabama’s online sales tax regulations that will move forward despite what the U.S. Supreme Court decides in South Dakota v. Wayfair. Alabama has been leading the effort to help states capture sales tax from the growing e-commerce market by overturning a 1992 decision in Quill Corp. v. North Dakota that reaffirmed that states can't impose sales tax collection duties on companies without an in-state physical presence. The Alabama Department of Revenue had sought a stay of its case against online retailer Newegg Inc. pending the high court's Wayfair ruling, but the state's tax tribunal on May 11 denied the motion. Alabama's revenue department is still reviewing the tax tribunal order to determine its response.
Ely was “a bit surprised” the tribunal issued an order now, considering the U.S. Supreme Court is expected to rule on Wayfair by the last week of June.
The complete article, “Supreme Court Online Sales Tax Case Won’t Delay Alabama Fight,” appeared in Bloomberg Law on May 14, 2018. (login required)