In a closely-watched decision, the U.S. Supreme Court unanimously ruled that a beneficiary’s residence within a state alone does not subject a trust to such state’s income tax. In North Carolina Dept. of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, No. 18-457 (U.S. Jun. 21, 2019), North Carolina attempted to tax the income
Legislation
Post-‘Wayfair’ Nexus Landscape for Tax Obligations of Out-of-State Businesses
Reprinted with permission from the 3/28/19 edition of the New Jersey Law Journal© 2019 ALM Media Properties, LLC. All rights reserved. Further duplication without permission is prohibited, contact 877-257-3382 or reprints@alm.com.
In light of ever-present budget shortfalls in most states’ coffers, a go-to revenue generating technique affecting all business owners is a “nexus” audit.…
Pretrial Discovery in Florida Probate Proceedings
By Scott J. Topolski on
Posted in Guardians/Guardianship, Legislation
Many people familiar with litigation probably think of pretrial discovery in the context of traditional and often heated litigation—perhaps a contentious divorce, a complex contractual or real estate dispute or a contested personal injury or medical malpractice lawsuit. While pretrial discovery in Florida is certainly very common in these types of cases, the Florida Probate…
New Jersey Legalizes Prescriptions for Self-Administered Medication to End Life for Qualified Terminally Ill Patients
By Steven M. Saraisky & David J. Choyne on
Posted in Legislation
On April 12, 2019, New Jersey enacted the “Aid in Dying for the Terminally Ill Act.” (P.L. 2019, Ch. 59). The bill authorizes an adult resident of New Jersey, who has capacity and whose attending physician has determined to be “terminally ill,” to obtain self-administered medication to terminate his or her own life. The new…
Post-Wayfair New York Gearing Up to Enforce Once Dormant Economic Nexus Statute to Collect Sales Tax from Out-of-State Businesses
Since the U.S. Supreme Court issued its decision in South Dakota v. Wayfair, 138 S.Ct. 2080 (2018), this past summer reversing its long-standing “physical presence” nexus test under Quill Corp. v. North Dakota, 504 U.S. 298 (1992), businesses with contacts in New York have not had guidance on New York’s sales tax requirements…