Peter Shepard, associate in the firm’s Corporate & Finance practice, authored an article for Intellectual Property Law Journal that discusses how online shopping has affected state governments and revenue departments. Peter also examines the increasingly strict laws that states are passing to tax out-of-state retailers and the impact on consumers.
Article
Ramification of the Expanding Definition of “Substantial Nexus”—Implications of Out-of-State Sales Tax Liabilities for PurchasersIntellectual Property & Technology Law Journal