News

Archive for June 2018

Major Supreme Court Decision on Sales Tax and Internet Sales

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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“Paid-if-Paid” v. “Paid-When-Paid” Clauses

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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