1. 67th Annual SEATA Conference Louisiana Department of Revenue
The Ritz-Carlton New Orleans July 11, The Big Easy Income Tax Brawl
Presenters:
Jordan M. Goodman Mark F. Sommer
Moderator:
Luke Morris
Louisiana Department of Revenue
67th Annual SEATA Conference Louisiana Department of Revenue

2. Presenters
Jordan M. Goodman Horwood Marcus & Berk Chartered 500 W. Madison Street, Suite 3700 Chicago, IL Direct: Mark F. Sommer Frost Brown Todd L.L.C. 400 W Market Street, Suite 3200 Louisville, KY Direct:

3. U. S. Supreme Court Cases Retroactivity DMA Wynne Disassociation
DOT v. WA Dep’t of Revenue (cert. denied)
Michigan cases (IBM and Gillette)(cert. denied)
DMA
Will Quill be over turned?
Wynne
First Marblehead Corp. v MA Commissioner of Revenue (8/16)
Brillenz v. Dep’t of Revenue, TC-MD C (OR Tax Court)
Matkovich v. CSX (Wisc. No , 11/16)
Disassociation
WA Dep’t of Revenue v. Avnet (12/16)
Norton Co. v. IL Dep’t of Revenue (1951)

4. Nexus Crutchfield v. OH Dep’t of Taxation (11/16)
Affect of Settlement
Swart Enterprises, Inc. v. FTB District Court (1/17)
WA Dep’t of Revenue Appeals Division, Determination No , May 31, 2016
Irwin Naturals v. WA Dept. of Revenue, WA App. Ct. No , (7/16)

5. Sales and Other Transaction Taxes
No one understands the cloud:
Lucent Tech. v. SBE, CA Ct. of App. (1/16)
Chicago Transaction Tax and Amusement Tax
Auto-Owners, Inc. v. MI Dep’t of Treasury, MI Ct. of App (10/15)
Timely Assessments:
Verizon Bus. Purchasing LLC v. FL Dep’t. of Revenue, FL Dist. Ct. (9/15)

6. Sales and Other Transaction Taxes
Tax Base:
Rent-A-Center West, Inc. v. Utah State Tax Comm’n, 367 P.3d 989 (Utah 2016)
Regency Transp., Inc. v. Comm’r of Revenue, 473 Mass. 459, 42 N.E.2d 1133 (Ma. 2016)
In the Matter of GKK 2 Herald LLC, No. TAT (E) (RP) (NYC Tax App. Trib. July 15, 2016)
Drop Shipments:
D & H Distributing Co. v. Massachusetts Comm’r of Revenue, MA Appellate Tax Board, Docket No. C (April 4, 2016)
Resales:
Fitness International, LLC v. Hegar, State of Texas, No CV (June 16, 2016)

7. Sales and Other Transaction Taxes
Nexus:
Scholastic Book Clubs, Inc. v. State of Alabama, Dkt. No , AL Tax Tribunal (3/25/16)
American Catalog Mailers Association and NetChoice v. Gerlach, 6th Circuit S.D. (4/29/16) Economic Nexus for sales tax (AL, WA, OK)
Florida Department of Revenue v. American Business USA Corp., Fla. S. Ct., SC , 05/26/2016 ; 191 So 3d 906,(2016)

8. 67th Annual SEATA Conference Louisiana Department of Revenue
Thank you.
Jordan M. Goodman Horwood Marcus & Berk Chartered 500 W. Madison Street, Suite 3700 Chicago, IL Direct: Mark F. Sommer Frost Brown Todd L.L.C. 400 W Market Street, Suite 3200 Louisville, KY Direct:
67th Annual SEATA Conference Louisiana Department of Revenue