Miss. Justices' Ruling, New Law Inflate State Sales Tax Reach
Law360 (July 30, 2020, 1:43 PM EDT) -- The Mississippi Supreme Court recently ruled the state had statutory and constitutional jurisdiction over nonresidents whose sole contact with the state was selling goods — albeit illegal goods — to Mississippi residents via the internet from physical stores in their home states.
The outcome of the case, Fitch v. Wine Express Inc., should not have surprised anyone who attended oral arguments, but it likely will have significant implications in the context of Mississippi's new marketplace and remote seller laws.
Wine Express squarely addressed the extent of Mississippi's tax enforcement jurisdiction over foreign actors under the state's long-arm statute and the due...
Stay ahead of the curve
In the legal profession, information is the key to success. You have to know what’s happening with clients, competitors, practice areas, and industries. Law360 provides the intelligence you need to remain an expert and beat the competition.
Access to case data within articles (numbers, filings, courts, nature of suit, and more.)
Access to attached documents such as briefs, petitions, complaints, decisions, motions, etc.
Create custom alerts for specific article and case topics and so much more!