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First Suit Filed Over Maryland’s Digital Ad Tax

By Lauren Loricchio
TaxNotes State
Feb. 19, 2021

Excerpt

Andrew Appleby, assistant professor at the Stetson University College of Law, observed that one interesting procedural twist related to the suit is that it was filed in federal court, which many state tax practitioners perceive to be a fairer forum than a state court or administrative body.

“Most would expect a federal court to be more likely than a state court to strike down a state statute, especially based on federal preemption. The hurdle is the Tax Injunction Act, which generally bars federal courts from adjudicating state tax cases,” Appleby said.

“The complaint asserts that the Maryland ad tax is not actually a tax, but instead a punitive fee or assessment (and there is at least a colorable argument for that assertion based on the structure of Maryland’s tax and the legislative history). If the federal court agrees, it would be able to decide the substance of this case,” he added.

This article was originally published on the TaxNotes State website on Feb. 19, 2021, with the headline, “First Suit Filed Over Maryland’s Digital Ad Tax.”

Digital Ad Taxes Could Be Changed to Withstand Litigation, Experts Say

By Lauren Loricchio
TaxNotes State
Feb. 17, 2021

Excerpt

Andrew Appleby, assistant professor at Stetson University College of Law, said he also thinks the tax would violate the plain language of the ITFA.

Appleby said there are ways for states to tax digital advertising but that Maryland’s tax is “one of the less precise approaches.”

“It is essentially taking an international type [digital services tax] and imposing it at the state and local level, which is problematic because we have constitutional limitations on state taxation and we have this federal preemption issue with ITFA,” Appleby said.

“With that said, it doesn’t mean that a state court is necessarily going to strike it down. Particularly on the basis of federal preemption, state courts are often hesitant to do that,” Appleby said.

This article was originally published on the TaxNotes State website on Feb. 17, 2021, with the headline, “Digital Ad Taxes Could Be Changed to Withstand Litigation, Experts Say.”

Internet Tax Freedom Act Could Thwart Md. Digital Ad Tax

By Maria Koklanaris
Law 360
Feb. 16, 2021

Excerpt

In addition, the ITFA is broad. One prong is meant to prohibit the taxation of internet access, noted Andrew Appleby, tax professor at Stetson University College of Law. That prong is even more viable today than it was when the ITFA was first enacted in 1998, Appleby said.

But the second prong, which prohibits discrimination against electronic commerce, has been controversial, he said. Not everyone agrees with advocates of technology companies that such companies need to be protected, he said. Appleby said that was clear when Congress was debating whether to make the ITFA permanent — which it did in 2015 — and the sentiment that there is no need to shield technology companies has grown more pronounced with time.

The original intent of the ITFA’s second prong “was to protect a fledgling industry,” Appleby said. “That has changed. Electronic commerce has come a long way and really now has become preeminent.”

This article was originally published on the Law360 website on Feb. 16, 2021, with the headline, “Internet Tax Freedom Act Could Thwart Md.Digital Ad Tax.”

Dominion Voting System sued Rudy Giuliani

By Mark Harper
Daytona Beach News-Journal
Feb. 3, 2021

Excerpt

Catherine Cameron, a Stetson University law professor, said a potential defamation suit might be limited to comments made by the individual or group itself – as opposed to simply sharing an article, which in many cases is what the Volusia County Republicans did on their Facebook page related to Dominion.

“If it was a complete repost (the content was all from another author), then the party is probably protected from a defamation suit under section 230 of the Communications Decency Act. But if the group created any of their own content that is being claimed to be defamatory, then the group or individuals in the group could be liable for that defamation,” she said in an email.

This article was originally published on the Daytona Beach News-Journal website on Feb. 3, 2021, with the headline, “Dominion Voting System sued Rudy Giuliani.”

Money in Politics, One Month Later

By Ephrat Livni, Lauren Hirsch and Andrew Ross Sorkin
The New York Times
Feb. 6, 2021

Excerpt

The thing is, these corporate political action committees account for a sliver of the cash that flows into politics. “If you are a corporate political spender, there are so many avenues,” said Ciara Torres-Spelliscy, a law professor at Stetson University and the author of books on campaign finance law. Because the money trail goes dark along many of these avenues, with groups disguising or not disclosing their donors, even something as seemingly momentous as the Capitol riot may not have a lasting impact.

This article was originally published on The New York Times website on Feb. 6, 2021, with the headline, “Money in Politics, One Month Later“

Oil company wants to build wells in Big Cypress National Preserve

By Zachary T. Sampson
Tampa Bay Times
Feb. 4, 2021

Excerpt

That means Collier Resources Company, from the Collier family that donated land for the preserve in the 1970s and kept the mineral rights, still has control.

“They don’t need any federal leases,” said Paul Boudreaux, a Stetson University environmental law professor. “It doesn’t belong to the government.”

This article was originally published on the Tampa Bay Times website on Feb. 4, 2021, with the headline, “Oil company wants to build wells in Big Cypress National Preserve.”

‘Flexing of muscles’: Florida GOP pushes conservative bills fresh off election victories

By Ana Ceballos, Kirby Wilson
Miami Herald
Feb. 3, 2021

Excerpt

If these proposals become law, they might not be viewed favorably by American courts, said Ciara Torres-Spelliscy, a law professor at Stetson University College of Law. The First Amendment protects individuals and companies from government speech mandates, she said. It’s difficult to pass a law telling a company what it must tell its users without running afoul of the Constitution.

“If the Florida Legislature goes down this path, they’re likely to run into a buzz saw of the First Amendment,” Torres-Spelliscy said.

This article was originally published on the Miami Herald website on Feb. 3, 2021, with the headline, “‘Flexing of muscles’: Florida GOP pushes conservative bills fresh off election victories.”

Fighting modern slavery in the Covid era

By Margaret Taylor
International Bar Association
Feb. 3, 2021

Excerpt

It also seems implausible to assume, at a time of global strife, that legislation, contractual clauses and worker action are going to be enough to end modern slavery.

Indeed, as noted by Gold, Covid-19 is exacerbating all the conditions that help modern slavery thrive. Luz Nagle, 2019-2020 Latin American Regional Forum Liaison Officer on the IBA Poverty and Social Development Committee and a professor of law at Stetson University [College of Law] in Florida, agrees and adds that the pandemic’s impact has already been devastating.

“What we have is an enormous supply of vulnerable people and their vulnerability to enslavement is going to increase. That will amplify some of the drivers of human trafficking.”

This article was originally published on the International Bar Association website on Feb. 3, 2021, with the headline, “Fighting modern slavery in the Covid era.”

Voter turnout was a 2020 bright spot, but it might not continue

By Herb Jackson
CQ Roll Call
Feb. 1, 2021

Excerpt

The Brennan Center for Justice at New York University released a study Tuesday showing that state legislators have introduced three times the number of bills to restrict voting access when compared to the same point last year.

“They’re misdiagnosing the problem. They think the reason Trump lost is because of Democrats voting by mail,” said Ciara Torres-Spelliscy, a Brennan Center fellow and law professor at Stetson University. “It’s entirely possible that Trump so badmouthed voting by mail that it probably depressed the vote-by-mail by Republicans in enough key states that he lost his own presidency.”

This article was originally published on the CQ Roll Call website on Feb. 1, 2021, with the headline, “Voter turnout was a 2020 bright spot, but it might not continue.”

After a contentious term at Columbia, former EVP of University Life Suzanne Goldberg to oversee national Title IX policy

By Kathy Fang and Faith Onyechere
Columbia Spectator
Feb. 1, 2021

Excerpt

According to Peter Lake, a Title IX expert and Stetson University professor of law, Goldberg’s main focus in the OCR will be to bridge the gap between the diverging Title IX policies of the Trump and Biden administrations and to clarify federal guidelines that colleges will follow moving forward.

“Job number one is to try to figure out how the Biden administration’s objectives translate into connecting with prior OCR guidance and dealing with the Trump administration’s regulations, commentary, and then of course, the litigation that has gone on out there [and] trying to make sense of it all,” Lake said. “From a legal point of view, it’s a Herculean task.”

This article was originally published on the Columbia Spectator website on Feb. 1, 2021, with the headline, “After a contentious term at Columbia, former EVP of University Life Suzanne Goldberg to oversee national Title IX policy.”

What will Biden inauguration donations go to?

By Andy Uhler
Marketplace Morning Report
Jan. 19, 2021

Excerpt

Ciara Torres-Spelliscy, a law professor at Stetson University, said a donation to an inauguration is one of the most unregulated aspects of campaign finance.

“The only two big rules are keep accurate records, and don’t take money from foreigners,” Torres-Spelliscy said.

She also said funds can’t be used for federal elections or transferred to party committees.

This originally aired on Marketplace Morning Report on Jan. 19, 2021, with the headline, “What will Biden’s inauguration donations go to?“