A look into the anti-commandeering doctrine

In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove is joined by Partner Jeff Friedman to discuss how Congress’s preemption of state tax laws is not commandeering. Jeremy and Jeff discuss Jeff’s recent article on the topic published in Tax Notes State, co-authored by Associate Alla Raykin, and how the federal laws governing state taxation are constitutional, despite arguments to the contrary. 

Jeff and Jeremy also cover the history of the anti-commandeering doctrine, and how it is inapplicable to noteworthy federal laws in state tax, such as the Internet Tax Freedom Act and Public Law 86-272. They wrap up their discussion with Jeremy asking Jeff – is apple cider overrated or underrated?

Questions or comments? Email SALTonline@eversheds-sutherland.com.