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On Thursday, June 21, 2018, the Supreme Court decided that an out-of-state seller can be required to collect sales tax in a state even if the seller doesn’t have a physical presence there. In doing so, the Court expressly overruled its own longstanding precedent. The primary practical impact of the decision is that internet sellers…

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On May 24, 2018, the Court of Appeals of Maryland filed its decision in Young Electrical Contractors, Inc. v. Dustin Construction, Inc. In its decision, the Court of Appeals analyzed a Subcontract under Virginia law to determine whether the payment provisions in the Subcontract were “paid-if-paid” or “paidwhen-paid” provisions. The Circuit Court held that a…

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