Weekly Round-Up: Retroactivity Revisited: Has Anything Changed?


The U.S. Supreme Court's decision in United States v. Carlton turned 20 last year, but the core issue within the case, the constitutionality of retroactive tax legislation, remains embattled.

In this week’s issue of the Bloomberg BNA Weekly State Tax Report, Erica Horn, Madonna Schueler, both with Stoll Keenon Ogden, and Gregory Nowak, of Miller Canfield, discuss the Carlton decision and several 2014 cases on which it had an impact.

In the article, the authors take a closer look at two decisions coming out of New York that were taxpayer victories, and a pair of cases coming out of Washington and Michigan that “brought disappointing news to tax practitioners.”

The article can be read in its entirety here.

Some notable developments from the State Tax Developments Tracker–Bloomberg BNA’s new tool for monitoring important developments in all the states:

California State Board of Equalization Estimates That Tax on Services May Generate $122.6 Billion for California

Connecticut Department of Revenue Services Issues Policy Statement on Sales and Use Tax Exemptions for Foreign Mission and Mission Personnel

New Jersey Department of Treasury Revises Bulletin on Making Mail-Order and Internet Sales

For more information about this and other state tax issues, sign up for a free trial of the Bloomberg BNA Premier State Tax Library. 

In other developments…

Dead or Alive in West Virginia: Must Life Insurance Companies Search for Due Proof of Death? by

Alston & Bird LLP

How High Are Income Tax Rates in Your State? by the Tax Foundation

Legal Alert: This is Not a Joke: Federal Court to Consider Quill and Comity, by Sutherland

Compiled by Priya D. Nair

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