- Mark your calendar now for Cato’s Constitution Day September 17 with a star-packed program (plus me) [register; Facebook event]
- “Cato Did Remarkably Well at the Supreme Court” with an 11-3 record this term [Ilya Shapiro]
- Cakeshop crumbs: “The Scope of the Masterpiece Cakeshop Decision Will Be Determined by the Concurrences” [Erica Goldberg] “Does Masterpiece Cakeshop’s Easy Inference of Hostile Intent Overturn Employment Division v Smith?” [Rick Hills] Plus: thoughts from Prof. Michael McConnell [Volokh] and from Douglas Laycock and Thomas Berg as part of SCOTUSBlog’s symposium on the decision;
- South Dakota v. Wayfair: Court approves state sales tax collection from out-of-state vendors [Caron/TaxProf first and second link roundup, Trevor Burrus and Matthew Larosiere, earlier]
- Ohio v. Amex: divided Court lays out antitrust principles for transaction platforms [Beth Farmer, SCOTUSBlog; Eric Fruits, Truth on the Market; Diego Zuluaga (“Don’t Blame American Express for the Plight of the Poor”)]
- Animal Science Products v. Hebei Welcome Pharmaceuticals: Court considered question of deference allowable to foreign law and we didn’t have a culture war about it [Amy Howe, SCOTUSBlog; Cassandra Burke Robertson and Stephen Sachs, Prawfs]
One Comment
regarding sales taxes.
Could get interesting as 50 states, and 10,000 taxing entities get into the fray over issues of: where is the sale (buyer’s address, shipping address, seller’s address, seller’s warehouse) and situations where something is double taxed because multiple taxing entities lay claim to a given transaction.