Did South Dakota Make a Technical Transactional Nexus Mistake in Its Challenge to Quill?

Amidst the national focus on South Dakota’s economic nexus law attempting to compel sales tax collection by out-of-state retailers, a recent article coauthored by DDH member Matthew Boch highlights a technical problem with the law: an apparent lack of transactional nexus because South Dakota’s law does not extend to its use tax. Coauthored with University of Richmond School of Law Assistant Professor Hayes Holderness, the article explores the transactional nexus issue in depth and considers its implications for the Wayfair case, which has a certiorari petition pending before the United States Supreme Court. [More]

Owner Beware: Property Owners’ Assumption of a Heightened Duty of Care and Resulting Liability

By Trey Cooper

Property owners should be careful to avoid assuming heightened duties of care and resulting tort liability. Under Arkansas law, a land owner's duty and possible liability are generally dependent on the statue of the person entering onto the land owner's property. A trespasser is someone who enters on the property of another without the consent of the owner and without an invitation. A licensee has the consent of the owner to enter the property, but does so for his own benefit, pleasure, or convenience (social guests, neighbors, and friends typically fall into this category). An invitee enters the property with permission of the owner and for a purpose connected with an activity of the owner or for a mutual benefit of both parties (customer of a business). [More]

Marriage 101

By Adrienne Griffis

I have always thought that the government should offer an informational seminar on the legal effect of marriage before doling out marriage licenses like playing cards at a poker table. It only takes about $60 and half an hour to get married in Arkansas; however, ending that marriage can take months to years and cost thousands of dollars. I have had many clients tell me, “I wouldn’t have even gotten married had I known [insert provision of marital property law which is obvious to attorneys but apparently shocking to some laypeople].” Regrets aside, there are several common misconceptions about ownership of property that are better addressed prior to saying “I do.” Welcome to Marriage 101. [More]

State Taxes and Incentives Issues for AgTech Article Published in JMTI

When famers make traditional agricultural equipment purchases – tractors, irrigation systems, and pesticide and fertilizer application equipment to name a few – most states have some sort of sales tax exemption for equipment that aids in the physical work on the farm, and oftentimes additional credits or incentives for soil and water conservation. [More]

Four DDH Attorneys Named 2017 Best Lawyers by Little Rock Soirée

Dover Dixon Horne would like to congratulate attorneys Mark Allison, Trey Cooper, John Peace and Gary Rogers for being named Little Rock’s Best Lawyers 2017 by Little Rock Soirée.

Allison was recognized for his work in Environmental Law; Cooper in Corporate Insurance; Peace in Trusts and Estates; and Rogers in Commercial Lit. [More]