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Full-Text Articles in Law
Free Tax Assistance Available At The Maurer School Of Law Through March 26, James Owsley Boyd
Free Tax Assistance Available At The Maurer School Of Law Through March 26, James Owsley Boyd
Keep Up With the Latest News from the Law School (blog)
Some Monroe County residents and Indiana University students can receive free assistance with their 2023 federal and state tax returns at the Maurer School of Law as part of the Volunteer Income Tax Assistance (VITA) program.
State Taxes And "Pike Balancing", Bradley W. Joondeph
State Taxes And "Pike Balancing", Bradley W. Joondeph
Indiana Law Journal
For many decades, the Supreme Court has applied different doctrinal frameworks in evaluating whether state laws violate the dormant Commerce Clause depending on whether the law at issue was a regulation or a tax. For state regulations, the Court’s test has included asking whether the regulation imposes costs on interstate commerce that are “clearly excessive” relative to its local benefits. But the Court has never applied this so-called “Pike balancing test” to state taxes. In its most recent state tax decision, however—South Dakota v. Wayfair, Inc.—the Court indicated Pike offers a basis for challenging state tax schemes under the Commerce …