Private Enforcement of State Tax Laws And The Use of Supplemental Authorities to Collect Taxes

The Bloomberg BNA Tax Management Weekly State Tax Report filters through current state developments and analyzes those critical to multistate tax planning.

Does a customer have a private cause of action against a retailer to recover unlawfully collected sales taxes? Are allegations of false tax records sufficient to subject employers to employee “whistleblower” suits and can out–of–state vendors, not required to charge, collect, or remit taxes, nevertheless be subject to RICO liabilities for lost taxes when they fail to file customer information with the state? Timothy Peadon and Clark Calhoun of Alston & Bird LLP, discuss the problems presented in such litigation.