Daniel Hemel

[Commentary]  I had been waiting with bated breath for the Supreme Court’s decision in Murphy v. NCAA. On May 14, not only did the Supreme Court strike down the federal law at issue, which had stopped states, counties, and cities from legalizing sports gambling within their borders, but it also appears to have invalidated a broad swath of congressional limitations on state tax authority. (Oh, and it also saved sanctuary cities.) What I, for one, didn’t expect is that it would have such significant implications for state tax law as well. Why might it?