South Dakota State Court Rules “Economic Presence” Nexus Law Unconstitutional, Enjoins Enforcement

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On March 6, 2017, the South Dakota Circuit Court for the Sixth Judicial Circuit ruled that the state’s “economic presence” nexus law (SDCL 10-64-1 et seq.) is unconstitutional. The Court entered an Order Granting Defendants’ Motion for Summary Judgment on the complaint filed by the State of South Dakota against Internet retailers Wayfair Inc., Overstock.com,...

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Matt Schaefer Speaks About DMA v. Brohl, State Notice and Reporting Laws at COST Sales Tax Conference

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On February 27, 2016, partner Matthew Schaefer presented a seminar at the Council on State Taxation’s Annual Sales Tax Conference and Audit Session, which was held this year in San Antonio, Texas. Schaefer’s session was entitled “Can States Regulate Remote Sellers Into Submission To Collect States’ Taxes?” The discussion focused on state use tax notice...

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Eisenstein and Schaefer Speak at Major Ohio Tax Conference on Factor Presence Nexus

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On January 24, 2016, Martin Eisenstein and Matthew Schaefer gave an advanced workshop at the 26th Annual Ohio Tax Conference in Columbus, Ohio regarding “Factor Presence Nexus for State and Local Taxes: Meeting the Challenges of Developing States Standards for Income, Sales and Gross Receipts Taxes.” Their presentations focused on state laws adopting, and court cases concerning,...

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Brann & Isaacson Opposes State’s Conditional Cross-Petition for Certiorari on Behalf of Direct Marketing Association in DMA v. Brohl

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On Monday, November 7, 2016, acting as counsel to the Direct Marketing Association, Brann & Isaacson filed a Brief in Opposition to the Conditional Cross-Petition for a Writ of Certiorari filed by the State of Colorado with the United States Supreme Court in Brohl v. Direct Mktg. Ass’n, No. 16-458. The DMA opposes the effort...

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Tennessee DOR and Attorney General Approve Unconstitutional “Economic Nexus” Rule

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On Monday, October 3, 2016, the Tennessee Attorney General approved for publication by the Secretary of State a new rule promulgated by the Department of Revenue that requires out-of-state sellers who make at least $500,000 in sales to Tennessee customers to register for, collect and remit Tennessee sales and use tax, regardless of whether or...

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Brann & Isaacson Files Petition for a Writ Certiorari on Behalf of Direct Marketing Association

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On Monday, August 29, 2016, the Direct Marketing Association filed a Petition for a Writ of Certiorari with the United States Supreme Court seeking review of the decision of the Tenth Circuit Court of Appeals in Direct Mktg. Ass’n v. Brohl, 814 F.3d 1129 (10th Cir. 2016). Brann & Isaacson senior partner George Isaacson and...

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Matthew Schaefer Publishes Article in E-Commerce Law & Policy on State Efforts to Overturn Quill

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Brann & Isaacson Partner Matthew Schaefer authored the article “Internet sales taxes: US states aim to put Quill on the agenda,” appearing in the August 2016 issue of E-Commerce Law & Policy. In the article, Schaefer describes recent and newly-proposed state “economic nexus” laws that seek to undermine the “physical presence” standard of substantial nexus...

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State Tax Notes Publisher Lauds Brann & Isaacson

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In the June 27, 2016 edition of leading industry publication of State Tax Notes (Vol. 80, No. 13), Deputy Publisher David Brunori praised Brann & Isaacson’s work in defending the interests of online retailers and remote sellers in constitutional litigation regarding the physical presence “substantial nexus” standard of Quill Corp. v. North Dakota, 504 U.S....

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Louisiana Jumps on the Bandwagon, Enacts Remote Seller Consumer Notification and Reporting Requirements, Backed by Subpoena Power, Letters Rogatory, and Court Enforcement

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Another state has adopted Colorado-style notice and reporting requirements. On June 17, 2016, Louisiana Governor John Bel Edwards signed into law Act No. 559 (formerly House Bill No. 1121) [To read the law, click here.], imposing customer notification and annual reporting requirements on each “remote retailer” making sales of tangible personal property or taxable services...

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Colorado-Style Customer Notification Requirements Spread: Oklahoma Directs Remote Sellers To Send Annual Purchase Summaries To Consumers

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On May 18, 2016, Oklahoma enacted a new statute, HB 2531, patterned, in part, after the Colorado notice and reporting law that has been the subject of long-running federal court litigation in Direct Marketing Association v. Brohl, 814 F.3d 1129 (10th Cir. 2016). (Brann & Isaacson represents the DMA in the Colorado suit.) Under the...

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