dormant commerce clause
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The Commonwealth of Kentucky (“Kentucky”) taxes interest income on state and local bonds of sister states but does not tax interest income derived from municipal bonds issued by Kentucky or its political subdivisions. Davis v. Dep’t of Revenue of the Fin...
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In 1992, the Supreme Court decided Quill Corp. v. North Dakota, which held that a state cannot force a business without a physical presence in the state to collect sales taxes. State v. Wayfair Inc., 901 N.W.2d. 754.
Petitioner South Dakota,...
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In order to sell alcoholic beverages in Tennessee, a retailer must obtain a license from the Tennessee Alcoholic Beverage Commission (“the TABC”). Byrd v. Tennessee Wine and Retailers Association at 2. To obtain a license, applicants must meet the...