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HTMLTennessee: Revenue Letter Ruling Provides Guidance on Sales Taxes Applicable To Certain Cloud Computing Services
McDonald Hopkins LLC;
Legal Alert/Article
November 6, 2013, previously published on October 31, 2013
The Tennessee Department of Revenue (the Department) recently issued Revenue Letter Ruling #13-12 (the Ruling). In the Ruling, the Department addressed the application of the Tennessee Retailers’ Sales Tax Act (the Act) to various cloud computing services.

 

HTMLCourt Rejects Marijuana Retail Sale Defense
Laura L. Crane, G. Ross Trindle; Best Best & Krieger LLP;
Legal Alert/Article
November 1, 2013, previously published on October 31, 2013
A California appellate court recently held that neither the Compassionate Use Act (CUA) nor the Medical Marijuana Program Act (MMPA) allows the sale of marijuana for profit and provided clarification on how to determine whether a collective or cooperative is operating properly. The court ruling...

 

HTMLCOUNTING THE COST OF PAYROLL CARDS: Are They Worth It for Employers?
Susan Bassford Wilson; Constangy, Brooks & Smith, LLP;
Legal Alert/Article
October 31, 2013, previously published on October 18, 2013
Paying employees is a complicated business. For employers in retail and other industries where employees may not have bank accounts, payroll cards have emerged as a potential solution.

 

HTMLIllinois: Supreme Court Strikes Down Controversial “Amazon Tax”
McDonald Hopkins LLC;
Legal Alert/Article
October 28, 2013, previously published on October 24, 2013
Last Friday, October 18, 2013, the Illinois Supreme Court issued a 6-1 opinion holding that the state’s “click-through” nexus law or “Amazon tax” is invalid. The underlying law was passed in 2011 when brick-and-mortar retailers in Illinois called on the state...

 

HTMLCalifornia: Governor Signs Retroactive Tax Relief for Sale of Qualified Small Business Stock
McDonald Hopkins LLC;
Legal Alert/Article
October 28, 2013, previously published on October 24, 2013
Entrepreneurs who invested in California small businesses can breathe a sigh of relief because Governor Jerry Brown signed legislation (A.B. 1412) which fully relieves such investors from retroactive tax assessments from the sale of Qualified Small Business Stock (QSBS) between tax years 2008 and...

 

HTMLThink Twice Before You Dial: New FCC TCPA Rules Went into Effect Yesterday
Edwards Wildman Palmer LLP;
Legal Alert/Article
October 17, 2013, previously published on October 17, 2013
Companies engaged in text marketing campaigns, as well as traditional telemarketers, should take note that today, October 16th, marks the implementation of new FCC rules with respect to the Telephone Consumer Protection Act (TCPA). The stated goal is to bring the FCC’s rules with respect to...

 

HTMLRecent Upsurge of Massachusetts Class Actions on Merchant Zip Code Collection
Brian J. Green, Sander A. Rikleen, Mark E. Schreiber; Edwards Wildman Palmer LLP;
Legal Alert/Article
October 3, 2013, previously published on October 2, 2013
There has been a flurry of class actions filed in the last six months against retailers in Massachusetts alleging improper collection of ZIP codes from consumers during credit card purchases. This upsurge follows the March 2013 decision by the Massachusetts Supreme Judicial Court in Tyler v....

 

HTMLMaterial Breach May Have Voided Confidential Settlement Agreement, Court Finds
Morrison Cohen LLP;
Legal Alert/Article
September 27, 2013, previously published on September 24, 2013
In a ruling from the bench in favor of high-end fashion jewelry retailer and Morrison Cohen client Madison Avenue Diamonds LLC, the Commercial Division of the Supreme Court, New York County, has ordered that trial preparation proceed on claims that could void the retailer’s obligation to make...

 

HTMLCourt of Appeals Again Rejects Dram Shop Liability
Eric M. Leppo; Semmes, Bowen & Semmes A Professional Corporation;
Legal Alert/Article
August 17, 2013, previously published on August 2013
In this recently issued, and highly anticipated opinion, the Maryland Court of Appeals, affirmed again that there is no dram shop liability in the State of Maryland, and Judge Battaglia’s majority opinion stated that any such change in the law rests with the Legislature.

 

HTMLCracking the Door? The Eleventh Circuit Again Considers When Out-of-Court FLSA Settlements Are Enforceable
Flyn Flesher, Christopher C. Murray; Ogletree, Deakins, Nash, Smoak & Stewart, P.C.;
Legal Alert/Article
August 14, 2013, previously published on August 12, 2013
In 1982, the Eleventh Circuit Court of Appeals held in Lynn’s Food Stores, Inc. v. United Statesthat employers and employees cannot settle claims under the Fair Labor Standards Act (FLSA) unless (1) the settlement is supervised by the U.S. Secretary of Labor, or (2) a court enters a...

 


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